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在当前社会情形下,我国政府与相关组织在加强建筑施工企业的安全上采取了一系列重大举措,提出安全生产的指导方针,健全安全监管体制,落实安全生产责任制,加强安全生产法制建设,强化安全生产的监督和管理,使我国的安全生产状况呈现出了总体稳定、趋向好转的良好局面。其中在会计核算方面,国务院曾规定企业应建立生产安全费用提取制度,专户存储,专款专用。但具体操作时,现行的会计制度在企业安全卫生方面的资金投入多少没有明确规定,并且其会计核算侧重于费用的核算,缺乏对安全资源、安全成本、安全效益的确认
In the current social situation, our government and relevant organizations have taken a series of major measures to strengthen the safety of construction enterprises, put forward the guidelines for safety production, perfected the safety supervision system, implemented the responsibility system for production safety, strengthened the legal system for production safety, Strengthen the supervision and management of production safety so that the situation of China’s safe production shows a good situation of overall stability and a tendency of improvement. In terms of accounting, the State Council once stipulated that enterprises should set up a system for withdrawing production safety fees, storing accounts in special accounts and earmarking for special purposes. However, the specific operation, the current accounting system in the enterprise safety and health aspects of the amount of capital investment is not clearly defined, and its accounting focuses on cost accounting, the lack of safety resources, safety costs, the safety benefits of the confirmation