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现如今,在2014年的时候,全国人大通过了新修改的《中华人民共和国安全生产法》,那么修改之后的《安全生产法》之中,主要强调的是原则就是始终坚持以人为本,健全安全生产发展及工作机制,将安全责任制度以及主体一一明确,强化安全违法行为责任追究的范围,改方案的修改再一次的印证了我们国家对于安全生产的重视程度。安全生产费用的意义不容忽视,但是我们国家目前现行的核算方式有漏洞,在安全生产费用的核算的研究程度不够深入。鉴于此,本文主要分析港口行业企业安全生产费用的会计核算。
Nowadays, when the NPC passed the newly revised Law of the People’s Republic of China on Safe Production in 2014, the main emphasis in the Law on the Safety Production after the revision is that the principle is to always adhere to the principle of putting people first and sound safety in production Development and work mechanism, the system of responsibility for safety and the main one one clear, strengthen accountability for violations of the scope of the responsibility to change the program changes once again confirmed our country’s emphasis on safety in production. The significance of safety production costs can not be ignored, but there are loopholes in the current accounting methods in our country. The research on the accounting of safety production costs is not deep enough. In view of this, this article mainly analyzes the accounting of production safety costs in port industries.