Enterprises should conduct special account accounting for safety expenses and arrange their use according to the prescribed scope. If the annual balance is used in the next year, if the security expenses accrued in that year are insufficient, the excess will be charged according to the normal cost channel. After performing the internal decision-making procedures, the group company can centrally manage and use the security expenses extracted by its affiliated enterprises according to a certain proportion. The enterprise shall establish and improve the internal safety expense management system, define the procedures, responsibilities and authorities for the use and management of safety expenses, and accept the supervision of the safety production supervision and management department and the financial department.
Basic provisions on the management of production safety expenses
1, safety production cost management should include the reserve, application, approval, payment, use, statistics, analysis, audit and inspection of funds.
2. Construction enterprises shall reserve safety production expenses according to regulations. Safety production funds include safety technical measures, safety education and training, labor protection, emergency rescue, etc. And the necessary expenses for safety evaluation, monitoring, testing and demonstration.
3. The management of the construction enterprise shall, according to the needs of safety production management, prepare the corresponding plan for the use of safety production expenses, specify the project, category, amount, implementing unit and responsible person, completion period, etc., and implement it after examination and approval.
4. The relevant person in charge of construction enterprise management must organize the implementation of the plan for the use of safety production expenses within its jurisdiction in accordance with the requirements of earmarking, timely and full amount.
5, the management of construction enterprises should regularly supervise and review the implementation of the plan for the use of production safety expenses.
6, the management of construction enterprises should establish a classified account of production safety expenses, statistics report regularly.
7. The management of the construction enterprise shall make an annual summary and analysis on the use of safety production expenses, and adjust the use ratio of safety production expenses in time.
legal ground
Article 23 of the Law of People's Republic of China (PRC) on Safety in Production, the capital investment necessary for the conditions of safety in production that a production and business operation entity should possess shall be guaranteed by the decision-making organ, principal responsible person or individual investor of the production and business operation entity, and it shall be responsible for the consequences caused by insufficient capital investment necessary for safety in production. The relevant production and business units shall, in accordance with the provisions, extract and use the expenses for safe production, which shall be used exclusively to improve the conditions for safe production. The cost of production safety shall be truthfully charged in the cost. Specific measures for the extraction, use, supervision and management of production safety expenses shall be formulated by the finance department of the State Council in conjunction with the emergency management department of the State Council in consultation with relevant departments of the State Council.