For the safe production of food enterprises, it must be related to a variety of financial system related to capital investment and cost accounting and other issues. Through preventive investment, education investment and accrued expense for safe production etc., good financial institution can produce the corresponding improvement for the food safety production. However, in the current financial system of the food production safety in enterprises, there are a series of problems, such as preventive investment and education investment has not be valued, accrued expenses without reliable security and other issues, and it is difficult to play a role in promoting safe production. Therefore, it is necessary to innovate the current food enterprises financial system, take some effective measurements, such as increasing the proportion of preventive investment, the establish-ment of special fees management system of food safety education for employees, the establishment of specialized institutions for accrued expense of food safety production, so that to ensure the safety production of food enterprise operated smoothly.