安全生产费用会计核算之管见——兼论折旧的实质和计提方法

Opinion of Safe Production Cost Accounting:Also on Depreciation of the Essence and Accrual Method

论文以企业安全生产事故频发为研究背景,以历次会计核算制度为研究对象,以规范分析为研究方法,对安全生产费用核算制度进行了揭示、比较和评价,特别针对用于安全生产的固定资产折旧费用,创造性地提出应摈弃一次性折旧法,代之分年计提和加速折旧,以进一步体现企业会计准则的要求和国家税收优惠政策。

In this paper,the safe production cost accounting system was revealed,compared and evaluated,taking the enterprise production safety accident frequency as research backgroud,each accounting system as research object,standard analysis as the research method.Particularly for fixed assets depreciation expense used for safe production,it puts forward creatively to abandon the one-time depreciation,instead of provision year by year and sub-accelerated depreciation,to further reflect the business requirements of accounting standards and national tax incentive policies.