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安全生产投入不足,是建设工程发生生产安全事故的原因之一。保证安全生产投入,是国家对企业生产经营条件在法律上的要求。为保证作为“高危行业”之一的建设施工企业生产安全工作,国家财政部和安全生产监督管理总局联合发布了财企[2006]478号《高危行业企业安全生产费用财务管理暂行办法》,对建设工程的“安全生产费用”进行规范管理。
Inadequate investment in production safety is one of the reasons for production safety accidents in construction projects. To ensure safety in production is the legal requirement of the state on the conditions of production and operation of enterprises. In order to ensure the safety of construction and construction enterprises as one of the “high-risk industries”, the State Ministry of Finance and the State Administration of Work Safety jointly issued the Interim Measures for the Financial Management of Production Safety Costs in High-risk Industries and Enterprises [2006] No. 478, , The construction project “safety production costs ” to regulate the management.