management method for the extraction and use of enterprise safety production costs

I'll send you a sample for reference only: management system for extraction and use of safety production expenses 1. In order to strengthen the management of the company's safety production expenses and establish a long-term mechanism for the company's safety production investment, this interim management method is formulated. 2. Scope of Application These Measures are applicable to the extraction and use of the company's safety production expenses. 3. Cite the laws and related documents, namely, People's Republic of China (PRC) Law on Work Safety, People's Republic of China (PRC) Law on Occupational Disease Prevention and the State Council Decision on Further Strengthening Work Safety. Notice of the General Administration of Safety Supervision of the Ministry of Finance on Printing and Distributing the Administrative Measures for the Extraction and Use of Enterprise Safety Production Expenses [2065 438+02] 16 No.4. Terminology of safety production cost: 5. Implementation Procedure 5. 1 The company's safety production expenses are managed in accordance with the principle of "company extraction, safety committee supervision, ensuring needs and standardizing use". 5.2 The Security Section shall extract the budget amount according to the scope of use of safety production expenses, the company's safety production situation, the investment plan of safety projects of relevant secondary units and the annual safety production expenses (which shall be the responsibility of the company's finance department). 5.3 The annual safety production expense investment plan shall be submitted to the competent deputy manager and general manager of the company for approval. 5.4 The Finance Department of the Company shall extract the funds for safe production according to the relevant national regulations and the company's plan, and incorporate them into the annual financial budget and final accounts for special purposes. It is necessary to establish and improve the account of production safety expenses. 5.5 For the use of safety production expenses, all relevant units shall fill in the monthly budget table of safety production expenses. It can only be used after being audited by the company's security technology department and confirmed by the finance department (subject to the approval of relevant leaders). 5.6 When receiving the materials for safe production, the secondary unit shall issue a material requisition form to the safety technology department, affix the "Special Seal for Safe Production Expenses", and then go through the collection procedures at the material supply department. The material supply department shall establish a separate account for the outbound materials used for safety production input, and provide the finance department with a list of outbound materials for safety production input every month. Materials that fall within the scope of the provisions of the safety production expenses are not stamped with the "special seal for safety production expenses", and the material supply department prohibits them from leaving the warehouse. 5.7 The finance department shall set up the subject of "safety expenses", record it in the account on time, and establish an account for the use of safety production expenses, which shall be recorded monthly. The balance of security expenses in the current year can be carried forward to the next year; If the safety expenses in that year are insufficient, the excess part shall be charged at the normal cost. 5.8 The extraction of production safety expenses shall be based on the actual annual sales revenue of the unit, and shall be extracted monthly by the way of overstocking and less refund according to the following standards. (Note: The accrual standard of safety production expenses is formulated according to the industry where the enterprise is located and the Management Measures for the Extraction and Use of Safety Production Expenses of Enterprises. ) List of standards for accruing safety production expensesNo. Notes on the standard for extracting annual actual sales revenue:1100000 yuan or less (inclusive) 4% 2100000 yuan to1000000 yuan (inclusive) 2% 31000000 yuan to/kloc-. Part of 0.5% 4 1 000 000 yuan and part of 0.2% 5.9 safety production expenses shall be used according to the following provisions: (1), monitoring, detection, gout, sun protection, temperature regulation, fire prevention, fire extinguishing, explosion prevention, pressure relief, antivirus, disinfection, neutralization, moisture prevention and so on in workplaces such as workshops and warehouses. (2), equipped with the necessary emergency rescue equipment, equipment and field workers safety protection supplies. (3), production safety inspection and evaluation expenditure. (4), major hazards, major accident hidden danger assessment, rectification, monitoring expenditure. (5) Expenditure on safety skills training and emergency rescue drills. (6) Other expenses directly related to safety production. 5. 10 Within the scope of use specified in Article 9 of these Measures, the expenses required by the enterprise to meet the rectification measures proposed by the safety production supervision and management department or meet the safety production standards shall be given priority for safety production. 5. The balance of11is carried forward to the next year, and the insufficient and excess safety expenses accrued in that year are charged according to the normal cost channel. 5. 12 Assets arising from safety production expenses should be included in relevant assets for management. 5. 13 The expenses of occupational disease prevention, work injury insurance and medical insurance provided by the company for employees are not included in the safety production expenses. 6. The Finance Department and the Security Department are responsible for the interpretation of this system.