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为加强企业安全生产基础建设和完善公共安全体系,财政部会同国家安全生产监管管理总局于2012年2月,对原来关于企业安全生产的财务制度进行了修订,形成了修订后的《企业安全生产费用提取和使用管理办法》(财企[2012]16号,以下简称《管理办法》),同时将《关于调整煤炭生产安全费用提取标准加强煤炭生产安全费用使用管理与监督的通知》(财建〔2005〕168号)、《关于印发〈烟花爆竹生产企业安全费用提取与使用管理办法〉的通知》(财建〔2006〕180号)和《关于印发〈高危行业企业安全生产费用财务管理暂行办法〉的通知》(财企〔2006〕478号)废止。文章就《管理办法》实施后,根据《管理办法》的规定针对交通运输企业安全生产费用的会计处理方式方法进行了一定的探讨。
In order to strengthen the infrastructure for safety production and improve the public safety system, the Ministry of Finance, in conjunction with the State Administration of Work Safety, revised the original financial system on safe production of enterprises in February 2012 and formed a revised “Enterprise Safety Production (Cai Qi [2012] No. 16, hereinafter referred to as the ”Administrative Measures“) and the Notice on Adjusting the Standard for Extracting the Cost of Coal Production Safety and Strengthening the Management and Supervision of the Utilization Cost of Coal Production Safety (Cai Jian [2005] No.168), Notice on Printing and Distributing the Measures for the Administration of the Extraction and Use of Security Expenses of Fireworks Producers (Cai Jian [2006] No.180) and the Notice on Printing and Distributing the Interim Measures for the Financial Administration of the Safety Production Costs of High-risk Industries > Notification ”(Cai Qi 〔2006〕 478) abolished. Article on the “Administrative Measures” after the implementation, according to “Management Measures” for the transport enterprises operating costs of accounting methods and methods were discussed.