一、安全成本的概念 随着经济体制改革的深入贯彻,科学技术的进步与发展,安全与效益已逐渐被人们重视。企业生产中的不安全因素,不仅会直接危害或严重威胁社会安宁,还会给国家和人民、社会效益造成巨大的损失。企业为加强安全生产而支出的有关费用,应纳入企业的生产经营开支。安全成本就是指企业为了减轻或免除危害事故给人、社会及自然造成的损害,保护职工的生命安全与健康,减少和避免财富意外 First, the concept of security costs With the deepening of economic system reform, the progress and development of science and technology, safety and efficiency have been gradually valued by people. Unsafe factors in the production of enterprises will not only directly harm or seriously threaten social peace, but also cause huge losses to the country, people, and social benefits. The expenses incurred by enterprises in order to enhance safety production should be included in the production and operating expenses of the company. Security costs refer to the reduction or exemption of damages caused by accidents to people, society and nature, and the protection of the lives and health of employees, and the reduction and avoidance of wealth accidents.