Research On Enterprise Safety Production Cost Management

The Party Central Committee and the State Council make a high level, macro and very important strategic decision is that insist on the "scientific development, security development", strengthen the consciousness of "base cordon ".The administration of work safety has the important social responsibility. It is related to the steady development of our economy and the staff’s life. Safety production costs can be extracted from the total implementation of corporate funds, the government is responsible for assisting regulators to ensure that part of the funding when needs time. The ultimate aim of the safety in production costs is to ensure the activities of the enterprise development and staff safety. The effective maintenance of enterprises, employees and the society public life and property rights, strengthen the research of production safety costs management according to security to economic theory. With the production of cost-effective security and safety risk assessment of quantitative methods of production more mature and accurately, laws and regulations, accounting standards related to safety in production costs continue to progress, "Production Safety Law" scope growing, extracting the fee scale and scope is growing. But there has a lot of problems like safety production inadequate investment in safe production, some companies fail to legally compliant use of these charges, can not reflect the cost of production accounts accounting and other safety issues. This needs our country makes more attention to this work, define more industry standards, from two levels of internal and external government departments to strengthen supervision and management, strengthening internal self-examination, and then optimize the accounting and tax treatment, unified information disclosure mode, regulate the use and extraction procedures.