若企業為員工購買商業保險屬于法定可稅前列支項目，會計分錄為

借：生產成本

應交稅費—應交增值(zhi)稅(進項稅額)

貸(dai)：銀行存(cun)款/庫存(cun)現金

若企業為員工購買的商業保險法定不可扣除項目，會計入賬可以分為兩種

第一(yi)種是并入員工(gong)個(ge)人工(gong)資(zi)收入，此時需要(yao)納(na)入員工(gong)工(gong)資(zi)薪金所得繳納(na)個(ge)人所得稅，會計分錄為：

借：其他應收(shou)款—代(dai)付(fu)商(shang)業保險費

貸(dai)：銀行存(cun)款/庫存(cun)現(xian)金

第(di)二種是企業負擔這筆費用，這種情(qing)況下(xia)在所得稅匯算清繳時需要納稅調整，會計分錄(lu)為：

借(jie)：生產成(cheng)本/制(zhi)作費用/管理費用等

貸(dai)：銀行存(cun)款/庫存(cun)現(xian)金

不能：工(gong)(gong)傷(shang)保(bao)(bao)險是國家為(wei)了保(bao)(bao)障職工(gong)(gong)合(he)法(fa)權益而規定的強(qiang)制性(xing)保(bao)(bao)險，用(yong)人(ren)(ren)單(dan)位(wei)具(ju)有(you)為(wei)其員工(gong)(gong)參加(jia)工(gong)(gong)傷(shang)保(bao)(bao)險并繳納保(bao)(bao)險費的法(fa)定義務。而商業保(bao)(bao)險具(ju)有(you)自愿性(xing)，用(yong)人(ren)(ren)單(dan)位(wei)為(wei)其員工(gong)(gong)購買商業保(bao)(bao)險，一般認為(wei)屬于用(yong)人(ren)(ren)單(dan)位(wei)給予員工(gong)(gong)的福(fu)利待遇，并不能轉移用(yong)人(ren)(ren)單(dan)位(wei)承(cheng)擔的工(gong)(gong)傷(shang)保(bao)(bao)險責任(ren)。

員工工傷后商業保險該如何賠償：商(shang)業保(bao)險的(de)受益(yi)人(ren)(ren)如果是(shi)死者或其法定繼承人(ren)(ren)，則事發后保(bao)險賠償應賠付(fu)給死者的(de)法定繼承人(ren)(ren)，否則要賠付(fu)給企業。

如何轉移企業職工工傷風險：用(yong)人單(dan)位(wei)如要想實現分散工傷風險(xian)(xian)(xian)(xian)的(de)(de)(de)目的(de)(de)(de)，可在理(li)賠(pei)時與(yu)勞動者達(da)成保險(xian)(xian)(xian)(xian)金權(quan)益轉(zhuan)(zhuan)讓(rang)(rang)協(xie)議，將保險(xian)(xian)(xian)(xian)金權(quan)益轉(zhuan)(zhuan)讓(rang)(rang)給用(yong)人單(dan)位(wei)。或投保財產保險(xian)(xian)(xian)(xian)的(de)(de)(de)責(ze)(ze)任(ren)(ren)(ren)(ren)(ren)保險(xian)(xian)(xian)(xian)——雇(gu)主責(ze)(ze)任(ren)(ren)(ren)(ren)(ren)險(xian)(xian)(xian)(xian)。雇(gu)主責(ze)(ze)任(ren)(ren)(ren)(ren)(ren)險(xian)(xian)(xian)(xian)的(de)(de)(de)被(bei)保險(xian)(xian)(xian)(xian)標(biao)的(de)(de)(de)物為(wei)企(qi)業對雇(gu)員在雇(gu)傭期(qi)間應承擔的(de)(de)(de)法(fa)律賠(pei)償責(ze)(ze)任(ren)(ren)(ren)(ren)(ren)，受益人是(shi)雇(gu)主，所以保險(xian)(xian)(xian)(xian)金是(shi)賠(pei)償給雇(gu)主，而且受法(fa)律和條款的(de)(de)(de)保護。因(yin)此(ci)轉(zhuan)(zhuan)移(yi)法(fa)律賠(pei)償責(ze)(ze)任(ren)(ren)(ren)(ren)(ren)應購(gou)買(mai)雇(gu)主責(ze)(ze)任(ren)(ren)(ren)(ren)(ren)險(xian)(xian)(xian)(xian)。