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2009年发布的《企业会计准则解释第3号》对高危行业企业安全生产费用的提取、使用做出新的解释,为会计实务提供了新的参考。2012年财政部、国家安全生产监督管理总局联合制定了《企业安全生产费用提取和使用管理办法》,对安全生产费的提取和使用做出了进一步的规范。本文针对其中的“专项储备”科目在企业集团内部的核算以及合并抵消提出些许建议。
The Interpretation No. 3 of Accounting Standards for Business Enterprises issued in 2009 made new explanations for the extraction and use of safety production costs in high-risk industries and provided a new reference for accounting practice. In 2012, the Ministry of Finance and the State Administration of Work Safety jointly formulated the Measures for the Administration of the Extraction and Use of Safe Production Costs of Enterprises, which further regulated the extraction and use of safe production fees. In this paper, we put forward a few suggestions for the accounting and merger offset of the “special reserves ” subjects in the enterprise group.