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煤炭行业是我们国家的基础能源行业,同时更是我们山西省的支柱产业,但同时煤炭行业又是一个高危行业,瓦斯爆炸、透水事故、塌方事故时有发生。同时煤炭企业多数在地下作业,需要挖掘长长的巷道,因此国家相继出台了一些文件,要求煤炭企业计提安全生产费和维简费。2012年,财政部出台了财企[2012]16号文《关于印发<企业安全生产费用提取和使用管理办法>的通知》,重新明确了安全生产费提取和使用管理办法。本文将对此进行新旧政策的比较并举例介绍会计处理。
The coal industry is the basic energy industry of our country and at the same time the pillar industry in Shanxi Province. At the same time, the coal industry is a high-risk industry. Gas explosion, flooding accidents and landslip accidents have occurred from time to time. At the same time, most coal mines operate in the underground and need to excavate long roadways. Therefore, some documents have been promulgated successively by the country, requiring coal mills to make provision for safety production and maintenance costs. In 2012, the Ministry of Finance promulgated the Circular of Cai Qi [2012] No. 16 on Printing and Distributing the Measures for the Administration and Administration of the Extraction and Use of Work Safety Production Costs, and re-clarified the safe production fee collection and utilization management measures. This article will compare the old and the new policy and give an example to introduce the accounting treatment.