江泉实业会计制度分析

江泉实业会计分析 山东江泉实业股份有限公司江兴建陶厂是华盛江泉集团有限公司与意大利唯高工业公司合作的又一合资企业。公司始建于2001年4月，占地面积500亩。其中建筑面积18万平方米。总投资近5亿元人民币，其中外汇1000万美元;新上12条陶瓷生产线(四条仿古砖线和釉面砖线、八条玻化砖线)，能力年产2500万平方米高中档墙地砖。预计年产值12亿元，利税1.5亿元。公司引进意大利唯高工业公司、萨克米公司、西蒂公司、BT公司大吨位压机和LB公司的布料系统以及配套的高档滚筒印花机，与西班牙、意大利等陶瓷先进国家的研发机构长期合作，重金聘请国外顶尖专业技术人员、产品开发设计人员长期在国内工作，并派技术人员定期到国外培训，学习国外先进的科学技术及独到的工艺配方，开发市场适销对路的新产品。公司与欧洲合作引进大量实验室设备，投资3000万元建起了“天地磁砖研究发展中心”，以满足高档砖的分析和开发，使产品开发始终走在世界前列。 1、会计制度: 执行中华人民共和国财政部颁布的《企业会计准则》、《企业会计制度》及其补充规定。 2、会计年度: 本公司以公历1月1日至12月31日为一个会计年度。 3、记账本位币 以人民币作为记账本位币。 4、记账基础和计价原则: 本公司的记账基础为权责发生制，资产的计价原则遵循历史成本原则。 5、外币业务折算方法: 公司发生外币业务时采用月初汇率折算，年末对货币性项目的外币余额按年末汇 率进行调整，其汇兑差额计入当期财务费用。 6、现金等价物的确定: 将持有的期限短、流动性强、易于转换为已知金额现金且价值变动风险很小的投资视为现金等价物。 requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause 7、坏账核算方法: 本公司对应收款项(应收账项、其他应收款)采用备抵法核算坏账损失， 期末对应收款项(包括应收账款和其他应收款)按账龄分析法计提坏账准备， 并计入当期损益。应收款项(应收账款、其他应收款)的坏账准备计提比例为: 应账款项账 龄 估计损失(,) 1 年以内(含 1 年) 5 1----2年(含 2 年) 10 2----3年(含 3 年) 20 3年以上 40 本公司确认坏账的标准为:当债务人破产或者死亡，以其破产财产或者 遗产清偿后，仍然无法收回时;或当债务人逾期未履行其清偿责任，且具有 明显特征表明无法收回时，经公司董事会批准确认为坏账损失，冲销原提取 的坏账准备;坏账准备不足冲销的差额，计入当期损益。 8、存货核算方法: 存货主要有:库存商品、原材料、在产品、半成品、包装物、分期收款 发出商品 、委托代销商品、低值易耗品等。存货按实际成本核算，发出时采用加权平 均法，其 中:低值易耗品及包装物按五五摊销法摊销。中期期末、年度终了按单个存 货项目的 成本高于其可变现净值的差额计提存货跌价准备，计提的存货跌价损失计入 当期损益 。 9、长期投资核算方法: requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause 长期股权投资，公司对外长期股权投资按投资时实际支付的价款或确定的价值记 账。对其他单位的投资占该单位有表决权资本总额的20%以下或虽占该单位有表决权资 本总额的20%或20%以上，但不具有重大影响的，采用成本法核算;采用成本法核算， 在被投资单位宣告发放现金股利时确认投资收益。对其他单位的投资占该单位有表决 权资本总额的20%、20%以上的，或虽投资不足20%但有重大影响的，采用权益法核算; 采用权益法核算，中期期末或年度终了按分享或分摊的被投资单位实现的净利润(或净 亏损)确认投资收益。公司对被投资单位持股比例在50%以上时，采用权益法核算，并 编制合并会计报表。 1)公司取得长期股权投资时实际支付的价款，与其在被投资单位所有 ( 者权益所 占份额的差额，记入股权投资差额，有投资期限的按投资期限摊销;无投资期限的， 借方差额按不超过10年期限摊销，贷方差额按不低于10年的期限摊销。 (2)长期投资减值准备:公司对被投资单位由于市价持续下跌或经营恶化等原因 导致其可收回金额低于长期投资的账面价值，并且这种降低的价值在可预计的未来期 间内不可能恢复时，按可收回金额低于长期投资的账面价值的差额计提长期投资减值 准备。 10、固定资产计价和折旧方法: requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause (1)固定资产标准:使用年限在一年以上的房屋、建筑物、机器、机械、 运输工 具以及其他与生产经营有关的设备、器具、工具等;不属于主要生产经营设 备的、单 位价值在2000元以上，并且使用年限超过二年的资产，也作为固定资产。 (2)固定资产的计价:固定资产以历史成本计价。 (3)固定资产的分类及折旧:固定资产折旧采用直线法，应计折旧额在 扣除5%的 残值后按分类折旧率计提。固定资产类别、使用年限及年折旧率如下: 固定资产类别 使用年限 年折旧 率% 房屋及建筑物 30 3.17 机器设备 10 9.5 电子设备 5 19 运输设备 5 19 其他设备 5 19 11、固定资产减值准备 本公司的固定资产是指为生产商品、提供劳务、出租或经营管理而持有的、 使用年 限超过一年、单位价值较高的有形资产。 本公司固定资产按其成本入账。 本公司固定资产折旧采用年限平均法计算，并按各类固定资产类别预计净残 值、预 requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause 计使用寿命，每年年末对固定资产的使用寿命、折旧方法进行复核，如与估计情况有重 大差异，则做相应调整。在不考虑减值准备的情况下，按固定资产的类别、估计的经济 使用年限和预计的净残值(原价的5%)分别确定折旧年限和年折旧率如下: 固定资产类别 预计使用寿命(年) 年折旧率% 房屋及建筑物 30 3.17 机器设备 10 9.5 电子设备 5 19 交通运输设备 5 19 其他设备 5 19 在考虑减值准备的情况下，按单项固定资产扣除减值准备后的账面净额和剩余折旧 年限，分项确定并计提各期折旧。 每年年末对固定资产进行检查，对有迹象表明可能存在资产减值的情况时，计算该 固定资产的可收回金额;如果固定资产的可收回金额低于其账面价值，按可收回金额低 于账面价值的差额计算固定资产减值准备，并计入当期损益。如有迹象表明以前期间据 以计提固定资产减值的各种因素发生变化，使得固定资产的可收回金额大于其账面价值 ，则以前期间已计提的减值准备在原计提金额内予以转回。 12、在建工程核算方法: (1)在建工程按实际成本核算。 (2)在建工程项目已竣工验收、交付使用并办理竣工决算手续时按实际成本核算 requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause 确认在建工程转入固定资产;在建工程项目已竣工验收，并已正式交付使用，但尚未 办理竣工决算的，以正式验收交付使用为准，先暂估价值转入固定资产，待办理工程 竣工决算后，再按决算价值调整固定资产账面价值。 (3)专项用于在建工程的借款所产生的借款利息，在工程竣工交付使用前予以资 本化。 13、在建工程减值准备 期末或年度终了，如果有证据表明在建工程已经发生减值，按减值额计提在建工 程减值准备。存在下列一项或若干情况时，应当计提在建工程减值准备: (1)长期停建并且预计在未来3年内不会重新开工的在建工程; (2)所建项目无论在性能上、还是在技术上已经落后，并且给公司带来的经济利 益具有重大不确定性; 3)其他足以证明在建工程已经发生减值的情形。 ( 14、借款费用 借款费用是指因借款而发生的利息、折价或溢价的摊销和辅助费用(包括手续费等)，以及 因外币借款而发生的汇兑差额。 1)资本化的条件，当同时满足以下三条件的，在所购建固定资产达到预定可使用状态前发 生的借款费用予以资本化。 (1)资产支出已经发生; (2)借款费用已经发生; (3)为使资产达到预定可使用状态所必要的购建活动已经开始。 2)资本化金额的确定 (1)为购建或者生产符合资本化条件的资产而借入专门借款，以专门借款当期requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause 实际发生的利 息费用，减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资 收益后的金额确定。 (2)为购建或者生产符合资本化条件的资产而占用了一般借款的，本公司根据累计资产支出 超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率，计算确定一般借 款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。 (3)借款存在折价或者溢价的，按照实际利率法确定每一会计期间的摊销额，调整每期利息 金额。 (4)在资本化期间内，外币专门借款本金及利息的汇兑差额，予以资本化，计入符合资本化 条件的资产的成本。 (5)借款所发生的辅助费用，在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之前发生的，在发生时根据其发生额予以资本化，计入符合资本化条件的资产的成本;在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之后发生的，在发生时根据其发生额确认为费用，计入当期损益。 15、长期待摊费用摊销方法: (1)筹建时发生费用(计入固定资产的借款费用除外)在长期待摊费用中归集，在 开始生产经营的当月一次摊销; (2)长期待摊费用按实际发生额核算，在受益期内平均摊销。 16、收入确认的方法: 以商品所有权上的重要风险和报酬转移给买方，本公司不再对该商品继续实施管 requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause 理权和实际控制权，相关的货款已经收到或取得收取货款的证据，并且与销售该商品 有关的收入、成本能够可靠地计量时，确认营业收入的实现。 提供劳务，其劳务的总收入和总成本能够可靠的计量，与交易有关的经济利益能 够流入企业，劳务的完工程度能够可靠的确定时，确认劳务收入的实现。 17、所得税的会计处理方法: 本公司所得税的会计处理采用应付税款法。 18、 收入: 1)销售商品收入的确认原则及方法 (1)本公司销售商品收入在同时满足下列条件时予以确认:a.已将商品所有权上的主要风险和报酬转移给购货方;b.本公司既没有保留通常与所有权相联系的继续管理权，也没有对已售出的商品实施有效控制;c.收入的金额能够可靠地计量;山东江泉实业股份有限公司 2010 年年度报告d.相关的经济利益很可能流入企业;e.相关的已发生或将发生的成本能够可靠地计量。 (2)本公司按照从购货方已收或应收的或协议价款确定销售商品收入金额，但已收或应收的合同或协议价款不公允的除外。 (3)本公司与其他企业签订的合同或协议包括销售商品和提供劳务时，销售商品部分和提供劳务部分能够区分且能够单独计量的，应当将销售商品的部分作为销售商品处理，将提供劳务的部分作为提供劳务处理。 (4)销售商品部分和提供劳务部分不能够区分，或虽能区分但不能够单独计量的，将销售商品部分和提供劳务部分全部作为销售商品处理。 (5)已经确认销售商品收入的售出商品发生销售退回的，在发生时冲减当期销售商品收入。 2 )让渡资产使用权收入同时满足下列条件的，才能予以确认:相关的经济利益很可能流入企业;收入的金额能够可靠地计量。按照业务分别下列情况确定让渡资产使用权收入金额:利息收入金额，按照他人使用本企业货币资金的时间和实际利率计算确定;其他使用费收入金额，按照有关合同或协议约定的收费时间和方法计算确定。 requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause 3)提供劳务:在劳务已经提供、收到价款或取得收取价款的证据时，确认劳务收入的实现;如劳务的开始和完成分属不同的会计年度，在提供劳务交易的结果能够可靠估计的情况下，在资产负债表日按完工百分比法确认相关的劳务收入。具体处理方法如下: (1)在资产负债表日提供劳务交易的结果能够可靠估计的，采用完工百分比法确认提供劳务收入。按照从接受劳务方已收或应收的合同或协议价款确定提供劳务收入总额。 (2)在资产负债表日按照提供劳务收入总额乘以完工进度扣除以前会计期间累计已确认提供劳务收入后的金额，确认当期提供劳务收入;同时，按照提供劳务估计总成本乘以完工进度扣除以前会计期间累计已确认劳务成本后的金额，结转当期劳务成本。 20、 递延所得税资产/递延所得税负债:本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限，确认由可抵扣暂时性差异产生的递延所得税资产，除非可抵扣暂时性差异是在以下交易中产生的:a.该项交易不是企业合并，并且交易发生时既不影响会计利润也不影响应纳税所得额;b.对于子公司、联营公司及合营企业投资相关的可抵扣暂时性差异，未能同时满足:暂时性差异在可预见的未来很可能转回，且未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。 江泉实业除了存货报出巨亏之外，固定资产处置也报出1亿多的亏损，其实对陶瓷这个行业，笔者七年前就揭发前数家陶瓷上市公司涉嫌财务造假，当时笔者就知道陶瓷业升级换代背后是传统设备的大幅度贬值，当然也有可能这些资产本身水分就很大。目前家电业正从CRT向液晶转型，家电业上市公司的CRT制造设备07年是否要计提巨额减值准备,不只是彩电业，对于很多升级换代的企业，传统的生产设施是否要计提减值准备也是值得探讨的主。 requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause