食品企业安全生产中财务制度的功能与创新

Function and innovation of financial system in safety production of food enterprise

对于食品企业的安全生产来说,其中必然涉及到各种同财务制度有关的资金投入和成本核算等问题。良好的财务制度可以通过预防性投资、教育投资以及预提安全生产费用等方式,对食品安全生产产生相应的促进功能。然而,现实食品企业安全生产中的财务制度,存在预防性投资和教育投资得不到应有重视,预提费用没有可靠保障等问题,难以起到促进安全生产的作用。因此,必须对当前食品企业的财务制度进行创新,采取加大预防性投资的比例、建立员工食品安全教育的专项费用管理制度、建立食品安全生产费用预提的专门制度等必要措施,以保证食品企业安全生产的顺利进行。

For the safe production of food enterprises,it must be related to a variety of financial system related to capital investment and cost accounting and other issues.Through preventive investment,education investment and accrued expense for safe production etc.,good financial institution can produce the corresponding improvement for the food safety production.However,in the current financial system of the food production safety in enterprises,there are a series of problems,such as preventive investment and education investment has not be valued,accrued expenses without reliable security and other issues,and it is difficult to play a role in promoting safe production.Therefore,it is necessary to innovate the current food enterprises financial system,take some effective measurements,such as increasing the proportion of preventive investment,the establishment of special fees management system of food safety education for employees,the establishment of specialized institutions for accrued expense of food safety production,so that to ensure the safety production of food enterprise operated smoothly.