Which subject should the safety production expenses be included in?

1. General industrial enterprises should be included in: management expenses-labor protection expenses.

2. Workshop expenses: manufacturing expenses-labor protection expenses.

2. The construction unit shall include: management fee-construction safety supervision fee.

Safety production expenses (hereinafter referred to as safety expenses) refer to the funds extracted by enterprises according to the prescribed standards and charged in the cost, which are specially used to improve and improve the safety production conditions of enterprises. Security expenses shall be managed financially according to the principle of "enterprise extraction, government supervision, ensuring needs and standardizing use".

1. The security fee shall be used in accordance with the following provisions.

(1) Expenditure on improvement, transformation and maintenance of safety protection equipment and facilities, including:

1. Safety equipment and facilities of mining enterprises refer to comprehensive dust prevention, geological monitoring, fire prevention, waterproof, dangerous gas monitoring, ventilation system, equipment for supporting and preventing landslides, electromechanical equipment, power supply and distribution system, transportation (lifting) system and tailings pond (dam);

2. Safety equipment and facilities of dangerous goods production enterprises refer to facilities and equipment such as monitoring, monitoring, ventilation, sun protection, temperature adjustment, fire prevention, fire fighting, explosion prevention, pressure relief, antivirus, disinfection, neutralization, moisture prevention, lightning protection, antistatic, corrosion prevention, leakage prevention, dike protection or isolation operation in workplaces such as workshops and warehouses;

3. The safety equipment and facilities of road transport enterprises refer to the detection and maintenance system of vehicle safety status and the safety equipment attached to vehicles.

(2) Expenditures for equipping field workers with necessary emergency rescue equipment, equipment and safety protection articles.

(3) Expenditure for safety production inspection and evaluation.

(4) Expenditure on evaluation, rectification and monitoring of major hazard sources and major accidents.

(5) Expenditure on safety skills training and emergency rescue drills.

(six) other expenses directly related to production safety.

2. Within the scope of use specified in these Measures, the enterprise shall give priority to paying the safety expenses required for the rectification measures proposed by the safety production supervision and management department or the expenses required for meeting the safety production standards.

Third, 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.

4. 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.

5. Assets formed by the use of security fees by enterprises shall be included in relevant assets for management.

6. The enterprise shall take out group personal accident insurance or individual accident insurance for personnel engaged in high altitude, high pressure, inflammable, explosive, toxic, radioactive, high-speed transportation, outdoor and mine operations. The required insurance expenses are directly included in the cost (expense), not included in the safety expenses.

Expenses such as occupational disease prevention, work injury insurance and medical insurance provided by enterprises for employees are not included in the safety expenses.

If a mining enterprise has withdrawn the expenses for maintaining simple reproduction, it shall continue to withdraw the expenses for maintaining simple reproduction, but its scope of use no longer includes safe production.

8. Where a dangerous goods production enterprise changes production, stops production, closes down or is dissolved, the balance of safety expenses shall be used to deal with the expenses of equipment, inventory products, raw materials and so on required for the production or storage of dangerous goods before the change of production, stop production, closes down or is dissolved.

9 enterprises due to the transfer of property rights, enterprise restructuring and other reasons to change the ownership structure or organizational form, the remaining security costs continue to be managed and used in accordance with these measures.