| [1] |
Huang K. 2022. How does the group company implement the centralized management of work safety expenses. Labour Protection 2022(6):50−52 doi: 10.3969/j.issn.1000-4335.2022.06.020 |
| [2] |
Yue C. 2022. The existing problems in the set-aside and use of construction project safety cost and the solution suggestions. Railway Construction Technology 2022(1):183−87 doi: 10.3969/j.issn.1009-4539.2022.01.039 |
| [3] |
Dai H. 2021. The relevant provisions of "Law of the People's Republic of China on Work Safety" on production and business units (Serial 1). Labor Protection 2021(11):22−24 doi: 10.3969/j.issn.1000-4335.2021.11.009 |
| [4] |
Shi X. 2021. Accounting and tax treatment of work safety expenses extracted by construction enterprises. Contemporary Accounting 23:163−165 |
| [5] |
Liu Q. 2018. A brief discussion on the problems and measures of special reserve accounting in coal mine enterprises. Western Finance and Accounting (6):42−44 |
| [6] |
Luo A, Wu H. 2014. Present situation and countermeasures of safety conditions of fireworks production enterprises. Journal of Safety Science and Technology 10(12):167−71 |
| [7] |
Cao J. 2019. Analysis on accounting treatment of production cost of enterprise in high risk industry. Money China (4):151−52 |
| [8] |
Zhang R. 2019. Carry out the top-level design of work safety expenses and improve the level of financial management. Metallurgical Financial Accounting 38(9):32−34 doi: 10.3969/j.issn.1004-7336.2019.09.011 |
| [9] |
Zhang N. 2019. A brief analysis on the management and supervision of collection and utilization of corporate Safety Production Funds. Journal of Shanxi Finance & Taxation College 21(2):57−58+63 |
| [10] |
Wang Y. 2013. Key points of work safety expenses management during the construction period of petrochemical projects. China Petroleum and Chemical Standard and Quality 33(21):213 |
| [11] |
Cai J. 2016. Discussion on some problems of set-aside and management of work safety expenses in high-risk industries-Taking urban gas enterprises as an example. Urban Gas 12:30−32 doi: 10.3969/j.issn.1671-5152.2016.12.007 |
| [12] |
Yang K, Kim K, Go S. 2021. Towards effective safety cost budgeting for apartment construction: A case study of occupational safety and health expenses in south Korea. Sustainability 13(3):1335 doi: 10.3390/su13031335 |
| [13] |
Fu Y. 2018. Analysis on the management strategy of extracting and using the work safety expenses in enterprises. China Collective Economy 25:130−31 doi: 10.3969/j.issn.1008-1283.2018.25.065 |
| [14] |
Li M. 2018. Some considerations on the actual operation of extracting and using work safety expenses in enterprises. Accounting Learning 34:170+172 doi: 10.3969/j.issn.1673-4734.2018.34.129 |
| [15] |
Zhang P. 2017. Study on the accounting of "work safety expenses". Economic Research Guide 2017(3):97−98 doi: 10.3969/j.issn.1673-291X.2017.03.047 |
| [16] |
Xu X. 2013. Analysis on the evolution and change of work safety expenses of enterprises in high-risk industries and suggestions for improvement. China Metal Bulletin 47: 28-29 +32. |
| [17] |
Liu M. 2014. Thinking about the accounting method of enterprise work safety expenses. Commercial Accounting 4:14−16 doi: 10.3969/j.issn.1002-5812.2014.04.005 |
| [18] |
Wang Z. 2014. Analysis of accounting and tax treatment of work safety expenses of high-risk industries. Non-Ferrous Mining and Metallurgy 30(5):67−70 doi: 10.3969/j.issn.1007-967X.2014.05.024 |
| [19] |
Wu W. 2019. Work safety expenses are put under management. Theoretical Research in Urban Construction (2):53 |
| [20] |
Sun R. 2020. several problems that need to be further clarified in the management of set-aside and use of work safety expenses. Accounting Learning 2020(3):70−71 doi: 10.3969/j.issn.1673-4734.2020.03.041 |
| [21] |
Chen W. 2017. Analyze the problems and solutions in the operation of work safety expenses in construction and safety enterprises. Construction Safety 32(9):22−24 |