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《安全生产法》第22条明确规定“生产经营单位应当具备的安全生产条件所必需的资金投入,由生产经营单位的决策机构、主要负责人或者个人经营的投资人予以保证,并对由于安全生产所必需的资金投入不足导致的后果承担责任”“有关生产经营单位应当按照规定提取和使用安全生产费用,专门用于改善安全生产条件。安全生产费用在成本中据实
Article 22 of the ”Law of the People’s Republic of China on Safety in Production“ clearly stipulates that ”the capital investment necessary for the conditions for safe production that a production and business entity shall have is guaranteed by the decision-making body, principal person in charge or the individual-owned investor of the production and business operation unit, The production and business units concerned shall extract and use the safe production expenses in accordance with the regulations and devote themselves exclusively to the improvement of the conditions for safe production.The safety production costs shall be calculated on the basis of actual costs