浅析高危行业企业安全生产费用的会计与税务处理

摘要

简要介绍了我国高危行业企业安全生产费用管理规定的演变过程，并以有色金属地下矿山企业为例，着重分析了高危行业企业安全生产费用的会计及税务处理方式，对企业安全生产费用管理的关键点做了进一步的强调，最后就我国高危行业企业安全生产费用管理中存在的问题进行了多角度探讨。%This paper briefly introduces the evolution process of China's high-risk industry enterprise safety in production cost management regulations , and taking the underground mining enterprises of non -fer-rous metal as an example , emphasizes on the analysis of safety production cost in high -risk industries in accounting and tax treatment , the key point of safe production cost management of enterprises to do fur-ther emphasized , finally the existence of our country high risk industry enterprise safety in production cost management problems in a multi angle discussion .