| Popis: |
Work safety expenses, as legally required, should be used to meet and improve the prescribed work safety conditions of the business entity specifically. The standardized set-aside, use and management of work safety expenses can ensure the normal development of work safety activities and the safety of employees' lives and property. The historical evolution of work safety expenses in China is described in detail, from the department rules of work safety expenses set-aside for coal production enterprises, fireworks and firecracker production enterprises, and other single enterprise types to the comprehensive department rules, applicable to the management of work safety expenses in multiple industries. The set-aside standard and time of work safety expenses of different types of enterprises are comprehensively compared, and the standardized set-aside of work safety expenses is explained by taking the production and storage enterprises of dangerous chemicals as an example. It is analyzed that the scope of use of work safety expenses includes the construction of emergency rescue teams, major hazard detection, safety risk grading management, hidden trouble checking, construction of work safety information, etc. Through the establishment of a three-level linkage of government supervision, enterprise implementation, and third-party agency services, the standardized management of work safety expenses will be realized. |
