Liang Buwei extract on high-risk industries and enterprises to use security costs
Liang Buwei extract on high-risk industries and enterprises to use security costs
High-risk industries and enterprises in order to build safety into long-term
mechanism, strengthening financial management of safety in production costs, the
Ministry of Finance, the State Administration of Safety Supervision jointly formulated
and promulgated the &quot;cost of high-risk industries and enterprises in the
financial management of production safety Interim Measures&quot; (the
&quot;Interim Measures . &quot;Recently, the Ministry of Finance and
Administration of State Security in charge of supervision on the&quot; Interim
Measures &quot;of the situation and answered questions.
Q: Please brief us about introduction of a &quot;high-risk industries and
enterprises in the financial management costs of safety measures&quot; in the
background. What is the significance?
Administration spokesman safety supervision (hereinafter referred to as a spokesman):
safety related to people&#39;s lives and property, relations between reform,
development and social stability. The State Council always attach great importance to
production safety work, a series of major initiatives taken in recent years to see
significant results. However, the national production safety situation is still grim,
particularly dangerous goods production, road transport, non-coal mines and other
areas of the casualty-prone situation had not fundamentally reversed. This situation is
due to many factors. Apart from some localities and units pay enough attention,
supervision and corporate responsibility, government security subject is not in place,
illegal production and illegal violation of law are quite serious but also there are some
deep problems. One of the major reasons for the deep foundation of Safety in
Production Jiu Shi weak security system and mechanism is not perfect; part of the
local and production unit is not strong sense of safety, security, inadequate investment,
safety equipment and facilities need to be updated and supplemented.
To this end, the State Council of safety presented to solve deep-seated problems
affecting a range of policy measures. 2004 &quot;The State Council on Further
Strengthening the Work of Safety&quot; (State No. 20042), for the first time
defined the extraction of enterprise security costs, increase business casualty of
economic compensation, corporate safety risk mortgage three economic policy. 116
State Council executive meeting on safe production of the 12 proposed fundamental
policy, emphasized the importance of the use of economic policy and economic
regulation and control measures implemented to promote the safe production of
In recent years, the party Central Committee and State Council instructions, safety
supervision work closely with the Ministry of Finance Administration and other
related departments to speed up the formulation of safety policy research. Has
established and improved use of coal extraction enterprise security system costs, mine
production safety risk mortgage enterprise system; and the Ministry of Finance, Bank
of China jointly developed a &quot;safety risk mortgage Interim
Measures&quot;; implementation of the &quot;State Council on the
prevention of coal mine production safety special provisions for the accident
&quot;, and the Ministry of Finance jointly issued a&quot; report of major
coal mine production safety hazards and violations incentives &quot;;
established fireworks production costs of extraction using the system for enterprise
&quot;The State Council on Further Strengthening the Work of
safety,&quot; make: To ensure the safety of capital investment needed for
production, the formation of long-term enterprise security mechanisms for production
inputs, drawing coal extraction costs of security experience, the conditions are ripe,
and gradually build on the high-risk industries extraction system manufacturer
security costs. The mining, construction, production of dangerous goods and road
transport costs and other high-risk industry safety study and formulate the system, is
carried out under such a background.
Extracted through the establishment and implementation of system security costs,
further defined into the main responsibility for enterprise security and safety of
production inputs for enterprises to establish financial reserves to help change the
situation of inadequate investment enterprise security, enterprise security in enhancing
the level of production to ensure safety in production enterprises will play an
important role in the establishment of long-term enterprise security protection
mechanisms of production inputs, so that building a socialist harmonious society is of
Q: What is the cost of production safety? What companies can extract the security
cost? Security costs can be used in those areas?
Ministry of Enterprise Division (hereinafter referred to leader): safety in production
costs is the extraction enterprise in accordance with the required standards, the costs
are incurred specifically to improve safety conditions and improve corporate funds, in
accordance with enterprise extraction, government regulation, ensure that the needs of
standard use of the principles of financial management. Security fee system was
originally conceived as high-risk industries and enterprises to improve the safety of
equipment, and improve safety conditions, therefore, currently only provides a
high-risk industry, companies can extract security costs. Were introduced in 2004 and
this year, coal producers and the safety of fireworks manufacturers cost of extraction
using the system, this time along with several other high-risk industries release is the
result of a careful and comprehensive consideration of research, and also to establish a
secure high-risk industries a summary of the cost system.
High-risk businesses in different industries, to improve their safety conditions and
accident control has different requirements. Therefore, the security costs should not be
limited to safety, safety information should also include education and training, major
hazard control, etc., are put into operation for the business requirements in accordance
with the three initial investment while the safety of facilities, shall not be included.
This has put the cost of coal mine safety production company dedicated to mine safety
and production facilities, funds invested slightly different.
In order to secure the conditions for security costs of the first weakest link,
&quot;Interim Measures&quot; Article XIV clearly states: Regulations for
the use in this context, enterprises should give priority to meet the security costs of
production safety supervision and management departments of corporate security
production proposed corrective measures or expenditure required to achieve safety
Q: high-risk industry is how to define? Extraction of high-risk industries and
enterprises security costs policies apply to those types of businesses?
Speakers: high-risk industries usually produce a higher risk factor, easy on the
physical damage, harm to the production industry. Such as mining, fireworks
production, construction and other industries, as production operations are unique,
easy on the individuals involved in the production process of damage. This time
companies will need to have adequate security to safeguard their personal safety, to
promote safe production.
&quot;Provisional Measures&quot; defined the scope of application of
high-risk industries and enterprises, including: engaging in mining, dangerous goods
production, construction and road transport enterprises and other economic
organizations. Where mining is the oil and gas, metal mining, non-metallic ore and
other mineral resources exploration and production, or ceased and related activities.
Construction is civil engineering, construction, underground construction, line pipe
and equipment installation and decoration of new construction, expansion, renovation
and mine construction. Dangerous goods is included in the national standard
&quot;List of dangerous goods&quot; and the national authorities to
determine and publish the &quot;List of toxic chemicals&quot; of items,
including military production of dangerous goods and civilian explosives. Road
transport refers to the motor vehicle to transport passengers and cargo.
Contrast, &quot;the State Council on further strengthening safety in production
decisions,&quot; high-risk industries provided enterprise-wide, one no longer
has a separate development, including the security system of the coal production cost
and the fireworks business; second, according to the views of COSTIND, the military
production of dangerous goods is also included in the scope of application of this
approach. In addition, a number of risk factors on the smaller non-coal mining
enterprises, such as geothermal, hot springs, mineral water, brine mining of salt mines
and sand mining, gold mining ship operations, such as small-scale brick clay mine,
Q: Please tell us about the state high-risk industries and enterprises under the policy
include security costs extracted what?
Leader: In general, the &quot;Interim Procedures,&quot; includes three
First, the cost of extracting the safety standards. Provides oil and gas, metal and
nonmetal, the nuclear industry mines, quarries and other small-scale mining
enterprises, and open-air construction, production of dangerous goods, road transport
and other costs of extracting various types of corporate security standards. Before the
publication of this approach, the provincial government has formulated and issued
corporate security costs extracted using the method of extraction on the high standard
in accordance with the principles.
Second, the use and management of security costs. Provides for the specific use of the
scope of security costs. Includes six areas: improving, upgrading and maintenance of
safety equipment, facilities expenditures; with necessary rescue equipment, equipment
and field operations personnel security expenditure items; safety inspection and
evaluation expenditure; major hazards, the assessment of major accident hazards
rectification, monitoring expenditures; safety skills training and to conduct emergency
rescue drill expenditures; and other expenses directly related to production safety. In
this context, priority should be given for security costs to meet the safety supervision
department of the company safety corrective measures proposed or expenditure
required to achieve safety standards.
Under current practice, enterprise security investment into capital expenditure and
revenue expenditure categories, the former as an asset acquisition and construction
expenditures through depreciation included in costs; which directly included in the
current cost. In order to increase the security of corporate investment to mobilize the
enthusiasm, the same time easy to control, &quot;Interim Measures&quot;
in accordance with the provisions of corporate security costs after the first use of the
principles mentioned, funds were raised through the special account storage, security
costs on the use of the formation of asset management requirements and business In
the changes, discontinued operations and other circumstances, or to adjust the
handling of financial problems, have made the appropriate provisions.
Third, financial supervision. Enterprises should promptly and fully withdraw security
costs, according to the requirement to use. Annual financial reports to disclose costs
of extraction and use of the security situation. By the financial department, production
safety supervision department of the enterprise security costs extraction, management,
use of supervision. Enterprises fail in this way the cost of extraction and use of safe
production safety supervision department shall order the financial sector within a time
limit, be warned. Fails to do so by the security regulatory authorities in accordance
with relevant laws and regulations for processing.
Q: can you tell us about the cost of various types of enterprises extracting safety
standards? This standard is how determined?
Official: To determine the appropriate types of extraction of different industries
standards, we have done a lot SAWS joint research. From the research situation, a
small, private, old enterprises for production safety, safety input capacity, production
process equipment, safety management generally lag behind medium-sized
state-owned, the new enterprise. Implementation of a safety management approach
focused on costs, should solve some of the high-risk industries and enterprises lack
access to safe production responsibility and capacity inputs. Therefore, the principle
of the security costs of extraction to determine the basic safety requirements to meet
the low standards also require that the actual invested charged to provision for some
can tell. This can force those who lack awareness of or ability to put safety of private
or small business safety supervision departments in accordance with the basic safety
standards for protection of investment, and medium-sized enterprises can also meet in
accordance with the original channel and the level of safety input is required.
Security costs of mining enterprises based on monthly yield of extraction of ore
mined. Various types of mine ore extraction costs per unit of production safety
standards: oil, crude oil 17 yuan per ton; natural gas per thousand cubic meters of raw
gas 5 yuan; metal mines, including four yuan per tonne, open pit mine, underground
mine 8 yuan per ton; nuclear industry mine, 22 yuan per ton; non-metallic mines, per
ton of them open pit mine (cubic meters) 1 yuan per ton of underground mines (cubic
meters) 2 yuan; small open quarry, which total 500,000 tons in the following Stripping
and the maximum mining height not exceeding 50 meters, products used in
construction, quarry, paving the slope type, 0.5 yuan per ton.
Construction enterprises to construction and installation cost for the accrued basis.
The type of construction safety standards for extracting costs: housing construction,
mining 2.0%; power engineering, water conservancy and hydropower engineering,
railway engineering, 1.5%; municipal public works, smelting works, mechanical and
electrical installation engineering, petrochemical engineering, port and waterway
engineering, highway engineering, communications engineering 1.0%.
Dangerous goods producers to this year&#39;s actual sales revenue accrual basis,
to take over the monthly extraction of regressive manner. Year actual sales income 10
million yuan (inclusive) below, in accordance with the 4% of extract; year&#39;s
actual sales revenue from 10 million to 100 million yuan (inclusive) of the part, in
accordance with the 2% extract; year&#39;s actual sales revenue 100 million to
1 billion yuan (inclusive) of some, according to extract 0.5%; year&#39;s actual
sales revenue of more than 1 billion yuan in part, in accordance with the 0.2% extract.
Road transport enterprises operating income for the accrual basis, according to the
monthly extraction of the following criteria: 0.5% of the passenger business in
accordance with the extract; general freight business in accordance with the 1%
extract; of dangerous goods and other special cargo operations in accordance with the
In addition to the standard extraction also did some special provisions. Consider some
of the larger mining companies risk factors, such as coal and coal were (with) raw
metal and nonmetal mines, mines under water mining, there is the possibility of
spontaneous combustion in mines, the need to protect the building (structure) mining
properties and mining below the railway, and other special requirements on the safety
of mine, &quot;Provisional Measures&quot; provision according to
practical situations Zhong Ti Gaoqi security Feiyongtiqu Biao Zhun, the added extract
standard shall not exceed the original standard of 50% extraction.
In addition, taking into account the gradual strengthening of the production base with
the security, investment needs could be reduced, to prevent excessive extraction of
enterprise security costs and capital flows affect the tax base problem,
&quot;Provisional Measures&quot; provides small and medium enterprises
and large enterprises secure Expense Account balances of funds, respectively, the
annual sales income of 5% and 2% above the county level by the local safety
supervision department in consultation with the financial departments, enterprises can
reduce this year&#39;s raise or less put the security costs.
Q: How to extract the security costs of the safety benefit of economic policies put in
place, the Government what consideration?
Spokesman: At present there are many high-risk industry, production safety hazards,
risks are not eliminated, no peace. To set up a business, local, national multi-channel
safety input mechanism, to repay historical debts, speeding up technological
transformation, to eliminate hidden dangers. As the main responsibility of enterprises
must pay attention to safety input, safety input, and enterprise security can be
strengthened based on the work, the basis of safety only, safety is guaranteed.
Development of national and local sources of radical economic policy is to support
enterprises in equipment renewal and transformation, promoting the safety of various
types of enterprises to establish normal input mechanism, set up to ensure the safety
input of the control mechanism.
Implement the State Council decided to implement the safety benefit of economic
policy, the key is implementation. General next focus is to increase supervision and
inspection of safety into the monitoring as an important part of safety inspection, and
urge enterprises to implement and ensure safety of these beneficial economic policies
put in place to effectively play the policy root , the effectiveness of the source root of
the problem. Preliminary considerations, safety supervision next year, the Ministry of
Finance Office will jointly carry out the implementation of the security costs of the
policy focus of monitoring. The safety supervision departments have joined the local
financial sector supervision and monitoring of the enterprises. To check to verify
whether the costs of enterprise security provided by the standard foot, according to the
requirement to use? Is put into full production safety? On violations of law should be
punished according to law in accordance with regulations. Through the security costs
to extract the focus of monitoring, regular monitoring and special monitoring, enables
companies to increase investment, provide adequate supervision and corporate law
overhaul, depreciation, Victoria Jane fees, security costs and other special funds, the
priority for the hidden control and safety technology reform, eliminate backward
technology and equipment, and fundamentally promote the upgrading of the level of
safety in production enterprises.