石化工程建设施工安全生产费用计提及使用初探

Calculation and utilization of safety expenses in construction of petrochemical project

为了规范工程建设安全生产费用的计提和使用,保证文明施工和施工安全,援引了国家有关施工建设安全生产费用计提和使用的法规要求,介绍了具有代表性工程总承包单位企业层面的管理制度,结合某石化工程建设项目,介绍了项目施工安全生产费用计提及使用情况,对施工单位安全费用的实际使用进行分类统计,分析了安全费用的计提、使用范围和主要用处,对各项费用进行了对比分析,指出了安全费在使用和统计方面存在的问题,提出适当提高安全费用的计提标准和探索安全费使用管理新模式的建议。

To standardize the calculation of safety expenses in the construction of capital projects for civilized and safe construction operation, the national regulatory requirements on calculation and utilization of safety expenses in project construction are described, and associated corporate management specifications representative EPC contractor are discussed. Through a case study of a petrochemical project, the calculation and utilization of safety expenses in project construction are detailed. The accrued safety expenses of construc- tion contractor are broken down. The safety expense calculation, scope of utilization and main utilizations are analyzed, and all safety expenses are compared. Based upon the existing problems in calculation and utiliza- tion of safety expenses, it is recommended to properly increase the calculation percentage of safety expenses and improve the safety expense utilization management.