安全投入纳入财务核算及效益评价的思考

Financial Check Computation and Benefit Valuation for Safety Investment

安全投入是企业为保证安全生产、改善作业环境、处理工伤事故、预防职业危害等项工作在安全工作中的总消耗，又称“安全成本”。本文论述了安全投入的经济特性、构成、帐户设置及效益评价，有助于提高人们对安全投入的认识，强化企业安全投入工作。

Safety investment, so-called 'safety cost', is the total safety work consumption, with which the enterprise could unsure safe production, improve operating environment, deal with industrial accident,and prevent professional harmness. The paper discusses economical property, composition,account placement and benefit valuation for the safety investment. It will be helpful for people to realize its importance and enhance this work in enterprises.