引导煤矿企业强化安全生产的财税政策探讨

Probe into Financial and Tax Policies Guiding Coal Mine Enterprises to Strengthen Security at Work

近几年,我国煤矿频发安全事故,其直接原因是人的不安全行为和物的不安全状态,间接原因主要是企业管理的缺陷。而煤矿企业安全生产的导向性财税政策缺失,不利于煤矿企业克服和弥补导致事故发生的不安全行为、状态以及管理缺陷,因此,需要对引导煤炭企业强化安全生产的财税政策进行调整和再设计。

The frequent happenings of China＇s coal mine security accidents were caused directly by people＇s insecure behavior and goods＇ insecure state, and indirectly by enterprises＇ management drawback. However, the lack of finan- cial and tax policies guiding coal mine enterprises＇ secure production is harmful for the enterprises to overcome and compensate the insecure behavior, state and management drawback that lead to accidents; therefore, adjustment and redesign of financial and tax policies are needed to guide mine enterprises to strengthen security at work.