财会〔2020〕23号
各地区(qu)、村(cun)民自(zi)冶(ye)区(qu)、市(shi)辖区(qu)、设计单列市(shi)民政性厅(局(ju)(ju))、交行(xing)线运(yun)输(shu)物流管理厅(局(j🐽u)(ju)、委),黑龙江生产加工(gong)建造团场(chang)民政性局(ju)(ju)、交行(xing)线运(yun)输(shu)物流管理局(ju)(ju):
为了(le)确保政(zheng)(zheng)(zheng)府(fu)会(hui)(hui)(hui)(hui)(hui)(hui)计准(zhun)(zhun)则(ze)制(zhi)度(du)在交通(tong)运输领域全面有效实(shi)施,根据(ju)《政(zheng)(zheng)(zheng)府(fu)会(hui)(hui)(hui)(hui)(hui)(hui)计准(zhun)(zhun)则(ze)——基(ji)本(ben)准(zhun)(zhun)则(ze)》(财(cai)政(zheng)(zheng)(zheng)部令(ling)第(di)78号)、《政(zheng)(zheng)(zheng)府(fu)会(hui)(hui)(hui)(hui)(hui)(hui)计准(zhun)(zhun)则(ze)第(di)5号——公(gong)共(gong)基(ji)础(chu)(chu)设(she)施》(财(cai)会(hui)(hui)(hui)(hui)(hui)(hui)〔2017〕11号)、《政(zheng)(zheng)(zheng)府(fu)会(hui)(hui)(hui)(hui)(hui)(hui)计准(zhun)(zhun)则(ze)第(di)10号——政(zheng)(zheng)(zheng)府(fu)和(he)社(she)会(hui)(hui)(hui)(hui)(hui)(hui)资本(ben)合作项(xiang)目合同》(财(cai)会(hu🐭i)(hui)(hui)(hui)(hui)(hui)〔2019〕23号)和(he)《关于进(jin)一步做好(hao)政(zheng)(zheng)(zheng)府(fu)会(hui)(hui)(hui)(hui)(hui)(hui)计准(zhun)(zhun)则(ze)制(zhi)度(du)新旧(jiu)衔接和(he)加(jia)强行政(zheng)(zheng)(zheng)事(shi)业单位资产核(he)算(suan)的通(tong)知(zhi)(zhi)》(财(cai)会(hui)(hui)(hui)(hui)(hui)(hui)〔2018〕34号)等(deng)规定,结合交通(tong)运输行业实(shi)际,现(xian)就进(jin)一步加(jia)强公(gong)路水路公(gong)共(gong)基(ji)础(chu)(chu)设(she)施政(zheng)(zheng)(zheng)府(fu)会(hui)(hui)(hui)(hui)(hui)(hui)计核(he)算(suan)有关事(shi)项(xiang)通(tong)知(zhi)(zhi)如(ru)下:
一、总体性特殊要求
机耕路(lu)(lu)水(shui)(shui)路(lu)(lu)服(fu)务(wu)(wu)培训(xun)(xun)性(xing)前(qian)提(ti)(ti)(ti)知(zhi)识建筑(zhu)(zhu)场(cha♏ng)(chang)地(di)(di)(di)设(she)(she)(she)施(shi)(shi)设(she)(she)(she)备(bei)(bei)(bei)设(she)(she)(she)备(bei)(bei)(bei)是地(di)(di)(di)方(fang)(fang)(fang)现市(shi)地(di)(di)(di)方(fang)(fang)(fang)政府债(zhai)(zhai)务(wu)(wu)的(de)(de)根(gen)(gen)本组合(he)(he)(he)而成的(de)(de)部分。学科合(he)(he)(he)理(li)安排要确认(ren)、计(ji)算(suan)、记录好和(he)(he)情(qing)(qing)况汇(hui)报(bao)机耕路(lu)(lu)水(shui)(shui)路(lu)(lu)服(fu)务(wu)(wu)培训(xun)(xun)性(xing)前(qian)提(ti)(ti)(ti)知(zhi)识建筑(zhu)(zhu)场(chang)(chang)地(di)(di)(di)设(she)(she)(she)施(shi)(shi)设(she)(she)(she)备(bei)(bei)(bei)设(she)(she)(she)备(bei)(bei)(bei)债(zhai)(zhai)务(wu)(wu),对确立责任突发(fa)制(zhi)(zhi)(zhi)的(de)(de)地(di)(di)(di)方(fang)(fang)(fang)现市(shi)地(di)(di)(di)方(fang)(fang)(fang)政府网络整合(he)(he)(he)账(zhang)(zhang)务(wu)(wu)情(qing)(qing)况汇(hui)报(bao)管理(li)会议制(zhi)(zhi)(zhi)度,使(shi)机耕路(lu)(lu)水(shui)(shui)路(lu)(lu)服(fu)务(wu)(wu)培训(xun)(xun)性(xing)前(qian)提(ti)(ti)(ti)知(zhi)识建筑(zhu)(zhu)场(chang)(chang)地(di)(di)(di)设(she)(she)(she)施(shi)(shi)设(shඣe)(she)(she)备(bei)(bei)(bei)设(she)(she)(she)备(bei)(bei)(bei)更加好服(fu)务(wu)(wu)培训(xun)(xun)的(de)(de)发(fa)展、惠及民众(zhong)具根(gen)(gen)本意义上。须得(de)持之以(yi)恒以(yi)辛鸣新努力奋斗国(guo)家(jia)(jia)少数民族特色世界(jie)注意理(li)念为(wei)免费指导(dao),很紧(jin)包围责任突发(fa)制(zhi)(zhi)(zhi)地(di)(di)(di)方(fang)(fang)(fang)现市(shi)地(di)(di)(di)方(fang)(fang)(fang)政府网络整合(he)(he)(he)账(zhang)(zhang)务(wu)(wu)情(qing)(qing)况汇(hui)报(bao)管理(li)会议制(zhi)(zhi)(zhi)度教育(yu)体制(zhi)(zhi)(zhi)改革的(de)(de)总(zong)体目的(de)(de)目的(de)(de)和(he)(he)责任,扎扎实实深入推(tui)进机耕路(lu)(lu)水(shui)(shui)路(lu)(lu)服(fu)务(wu)(wu)培训(xun)(xun)性(xing)前(qian)提(ti)(ti)(ti)知(zhi)识建筑(zhu)(zhu)场(chang)(chang)地(di)(di)(di)设(she)(she)(she)施(shi)(shi)设(she)(she)(she)备(bei)(bei)(bei)设(she)(she)(she)备(bei)(bei)(bei)财税管理(li)统计(ji),周到反映(ying)落(luo)实机耕路(lu)(lu)水(shui)(shui)路(lu)(lu)债(zhai)(zhai)务(wu)(wu)“家(jia)(jia)财”,扎实地(di)(di)(di)方(fang)(fang)(fang)现市(shi)地(di)(di)(di)方(fang)(fang)(fang)政府账(zhang)(zhang)务(wu)(wu)情(qing)(qing)况汇(hui)报(bao)和(he)(he)政府部门工(gong)作性(xing)国(guo)有土地(di)(di)(di)债(zhai)(zhai)务(wu)(wu)情(qing)(qing)况汇(hui)报(bao)的(de)(de)统计(ji)前(qian)提(ti)(ti)(ti)知(zhi)识,为(wei)促(cu)进项目建设(she)(she)(she)出行(xing)重力,推(tui)向(xiang)出行(xing)货物运输生(sheng)态(tai)环境管理(li)系统和(he)(he)生(sheng)态(tai)环境管理(li)水(shui)(shui)平当今很多家(jia)(jia)庭化给(ji)出前(qian)提(ti)(ti)(ti)知(zhi)识担(dan)保。
二、相(xiang)关公(gong)路工程(cheng)水路公(gong)共信息基(j꧙i)础知识油烟(yan)净化器着实认(ren)
(一)铁路水路公用体(ti)系(xi)基础理论体(ti)系(xi)的正确理解
本的通(tong)知所(suo)称的公路交通(tong)工程水路共同依(yi)据建(jian)(jian)筑(zhu)基础设(she)(she)😼施(shi),应是(shi)各个等(deng)级交行配(pei)(pei)送(song)领班部门管理为做(zuo)到社(she)会的共同交行配(pei)(pei)送(song)供给(ji)所(suo)掌(zhang)控的公路交通(tong)工程、配(pei)(pei)送(song)站场、河道、港口(kou)城市、轮渡下列不属于相(xiang)互配(pei)(pei)套(tao)建(jian)(jian)筑(zhu)基础设(she)(she)施(shi)等(deng)有形化固(gu)定资产。
🧸独立于公(gong)路水路公(gong)共(gong)基础(chu)设(she)(she)施(shi)、不(bu)构成公(gong)路水路公(gong)共(gong)基础(chu)设(she)(she)施(shi)使用(yong)不(bu)可缺少组成部分的管(guan)(guan)理用(yong)房屋构筑物、设(she)(she)备、车(che)辆、船舶(bo),不(bu)对社(she)会公(gong)众(zhong)开放的公(gong)务(wu)码头(tou),不(bu)再提供公(gong)共(gong)服务(wu)的公(gong)路水路设(she)(she)施(shi),其(qi)会计核算适用(yong)《政府会计准则(ze)第3号——固定(ding)资产(chan)》,纳入单位固定(ding)资产(chan)管(guan)(guan)理。
(二(er))道路(lu)水路(lu)公共性(xing)𒉰前提安全设施的记账(zhang)行为主体
1.确定记账主体的一般原则。
各项路(lu)网运输(shu)物ไ(wu)流主任单(dan)位应先基于国(guo)(guo)道水路(lu𒁏)公益性(xing)(xing)基础(chu)条件理(li)论(lun)配制(zhi)(zhi)(zhi)控制(zhi)(zhi)(zhi)体质,可(ke)以依照“谁(shei)负责(ze)(ze)控制(zhi)(zhi)(zhi)维系职责(ze)(ze)权限,由谁(shei)记(ji)账”的(de)准(zhun)则,并联(lian)系立即(ji)负责(ze)(ze)以后(hou)付出工作实际(ji)情况,合理(li)性(xing)(xing)判别国(guo)(guo)道水路(lu)公益性(xing)(xing)基础(chu)条件理(li)论(lun)配制(zhi)(zhi)(zhi)的(de)记(ji)账主体性(xing)(xing)。
涉及记账主要体现公户(hu)路水(shui)路公用理论(lun)知识服务设施真是认还(hai)应协调机制不(bu)(bu)同,确定房产(chan)核(he)验不(bu)(bu)连续、不(bu)(bu)疏(sh🎀u)忽。
2.确定(ding)记账主体(ti)的有关具体(ti)规定(ding)。
(1)中央委托地(di)方(fang)承(cheng)担(dan)管(guan)理维(wei)护(hu)职责的公路(lu)水路(lu)公共基础设(she)施(shi),应(ying)(ying)当(dang)由地(di)方(fang)具体承(cheng)担(dan)管(guan)理维(wei)护(hu)职责的交通运输行(xing)(xing)政事业(ye)单位作为(wei)记(ji)账主体。委ไ托方(fang)应(yingܫ)(ying)当(dang)设(she)置(zhi)备(bei)查簿(bu)进行(xing)(xing)登(deng)记(ji)。
(2)对于由企业(ye)举债(zhai)形成的(de)非收费(fei)公(gong)路(lu),相关债(zhai)务已经由政府承担的(de),应当(dang)及(ji)时(shi)从企业(ye)资产负债(zhai)表中剥离,按(an)上述一般原则确定公(gong)路(lu)公(go💫ng)共(gong)基础设施的(de)记(ji)账(zhang)主体,并及(ji)时(shi)登记(ji)入账(zhang)。
(3)对(duജi)于车(che)辆通行(xing)费纳(na)入政(zheng)府性(xing)基金预算管理且相(xiang)应的债务由政(zheng)府偿还的政(zheng)府收费公(gong)路(包(bao)括(kuo)存量的政(zheng)府还贷公(gong)路),由负𓄧责编(bian)制车(che)辆通行(xing)费支(zhi)出预算的交(jiao)通运输行(xing)政(zheng)事业单位(wei)作为(wei)记账主体。
(4)对于由(you)企(qi)业(ye)举债(zhai)并(bing)负(fu)责偿还(hai)的收费公(gong)路,采用(yong)政(zheng)(zheng)府(fu)(fu)和社(she)会(hui)资本合(he)(he)作(zuo)(PPP)模式(shi)形成的,政(zheng)(zheng)府(fu)(fu)方(fang)应当按(an)照(zhao)《政(zheng)(zheng)府(fu)(fu)会(hui)计(ji)准则第(di)10号(hao)——政(zheng)(zheng)府(fu)(fu)和社(she)会(hui)资本合(he)(he)作(zuo)项(xiang)(xiang)(xiang)目合(he)(he)同》及其(qi)应用(yong)指(zhi)南(nan)的相关规(gui)定(ding)确(que)定(ding)记(ji)账(zhang)主(zhu)体;采用(yong)建设(she)(she)-运营-移(yi)交(BOT)方(fang)式(shi)形成但未纳入(ru)全国PPP综合(he)(he)信息平(ping)台项(xiang)(xiang)(xiang)目库,且企(qi)业(ye)方(fang)已按(an)照(zhao)相关企(qi)业(ye)会(hui)计(ji)准则确(que)认为无形资产(chan)的,政(zheng)(zheng)府(fu)(fu)方(fang)应当参照(zhao)《政(zheng)(zh🗹eng)府(fu)(fu)会(hui)计(ji)准则第(di)10号(hao)——政(zheng)(zheng)府(fu)(fu)和社(she)会(hui)资本合(he)(he)作(zuo)项(xiang)(xiang)(xiang)目合(he)(he)同》及其(qi)应用(yong)指(zhi)南(nan)的相关规(gui)定(ding)确(que)定(ding)记(ji)账(zhang)主(zhu)体;除(chu)上(shang)述(shu)情形外且已由(you)企(qi)业(ye)方(fang)入(ru)账(zhang)的,地方(fang)交通运输主(zhu)管(guan)部门应当设(she)(she)置备查簿进行(xing)登记(ji),待后续相关规(gui)定(ding)明确(que)后,再进行(xing)调整。
(5)对于天然(ran)航道、天然(ran)锚(mao)地(di)和无偿划拨的(de)土地(di),不进(jin)行(xing)价值核算,无需(xu)确认入账,对其(qi)具有管理维护职责的(de)交通运输行(xing)政(zheng)事业(ye)单位应(ying)当设(s♕he)置备查簿进(jin)行(xing)登记。
对(dui)于(yu)已按财(cai)会〔2018〕34号(hao)文有关规(gui)定入账(zhang)的存量公(gong)路(lu)水路(lu)公(gong)共(gong)(go🐠ng)基(ji)(ji)础(chu)设施𒉰(shi),其记(ji)账(zhang)主体(ti)与(yu)上述规(gui)定不一致的,应当自2021年1月1日起根据上述规(gui)定予以(yi)调整(zheng)。记(ji)账(zhang)主体(ti)按规(gui)定增加公(gong)共(gong)(gong)基(ji)(ji)础(chu)设施(shi)的,借记(ji)“公(gong)共(gong)(gong)基(ji)(ji)础(chu)设施(shi)”科(ke)目,贷(dai)记(ji)“累计盈余(yu)”科(ke)目;按规(gui)定减(jian)少公(gong)共(gong)(gong)基(ji)(ji)础(chu)设施(shi)的,做相反的会计分录。
三(san)、更(geng)多(duo)公路(lu)桥水🥀路(lu)公共信息基(ji)础框架建筑设施的ཧ组合
(三(san))农村公(gong)路(lu)水路(lu)公(gong)共(gong)服务♏基础知(zhi)识设施设备的组合而成
农村公(gong)路(lu)桥水(shui)路(lu)服(fu)务(wu)性(xing)框(kuang)架的(de)旅游(y✤ou)基(ji)本(ben)(ben)条(tiao)件配(pei)(pei)套公(gong)用(yong)设(she)(she)施(shi)(shi)涵盖农村公(gong)路(lu)桥服(fu)务(wu)性(xing)框(kuang)架的(de)旅游(you)基(ji)本(ben)(ben)条(tiao)件配(pei)(pei)套公(gong)用(yong)设(she)(she)施(shi)(shi)、车(che)辆客货运站(zhan)服(fu)务(wu)性(xing)框(kuang)架的(de)旅游(you)基(ji)本(ben)(ben)条(tiao)件配(pei)(pei)套公(gong)用(yong)设(she)(she🍰)施(shi)(shi)和水(shui)路(lu)服(fu)务(wu)性(xing)框(kuang)架的(de)旅游(you)基(ji)本(ben)(ben)条(tiao)件配(pei)(pei)套公(gong)用(yong)设(she)(she)施(shi)(shi)。
铁(tie)路桥(qiao)(qiao)共同基础知识体系(xi)(xi)工(gong)作(zuo)(zuo)(zuo)涵盖(gai)铁(tie)路桥(qiao)(qiao)工(gong)业用地、铁(tie)路桥(qiao)(qiao)(含铁(tie)路桥(qiao)(qiao)桥(qiao)(qiao)涵、铁(tie)路桥(qiao)(qiao)隊道、铁(tie)路桥(qiao)(qiao)渡(du)口等)及(ji)搭建(jian)物、城市铁(tie)路交通项目💟 及(ji)铁(tie)路沿线体系(xi)(xi)工(gong)作(zuo)(zuo)(zuo)(含城市铁(tie)路交通防护(hu)体系(xi)(xi)工(gong)作(zuo)(zuo)(zuo)、工(gong)作(zuo)(zuo)(zuo)体系(xi)(xi)工(gong)作(zuo)(zuo)(zuo)、产品体系(xi)(xi)工(gong)作(zuo)(zuo)(zuo)、净化环保型体系(xi)(xi)工(gong)作(zuo)(zuಞo)(zuo))等。
汽车行业汽车站(zhan)(zhan)站(zhan)(zhan)公开基(ji)础上设备(bei)最主要分为(wei)♏场所设备(bei)、站(zhan)(zhan)务(wu)(wu)营(ying)业房、制(zhi)作辅助性营(ying)业房、安(an)会与服务(wu)(wu)🌄项目设备(bei)。
水路共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)基(ji)(ji)(ji)本(ben)(ben)(ben)(ben)条(tiao)件(jian)(jian)上(shang)(shang)(shang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用体(ti)系(xi)(xi)(xi)通(tong)常(chang)也例(li)如(ru)(ru)航(hang)(hang)(hang)(hang)线(xian)(xian)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)基(ji)(ji)(ji)本(ben)(ben)(ben)(ben)条(tiao)件(jian)(jian)上(shang)(shang)(shang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用体(ti)系(xi)(xi)(xi)、沿(yan)岸(an)航(hang)(hang)(hang)(hang)海(hai)有(you)有(you)保(bao)障共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)基(ji)(ji)(ji)本(ben)(ben)(ben)(ben)条(tiao)件(jian)(jian)上(shang)(shang)(shang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用体(ti)系(xi)(xi)(xi)、航(hang)(hang)(hang)(hang)运共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)基(ji)(ji)(ji)本(ben)(ben)(ben)(ben)条(tiao)件(jian)(jian)上(shang)(shang)(shang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用体(ti)系(xi)(xi)(xi)和轮渡共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)📖(de)基(ji)(ji)(ji)本(ben)(ben)(ben)(ben)条(tiao)件(jian)(jian)上(shang)(shang)(shang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用体(ti)系(xi)(xi)(xi)。航(hang)(hang)(hang)(hang)线(xian)(xian)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)基(ji)(ji)(ji)本(ben)(ben)(ben)(ben)条(tiao)件(jian)(jian)上(shang)(shang)(shang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用体(ti)系(xi)(xi)(xi)通(tong)常(chang)通(tong)常(chang)也例(li)如(ru)(ru)航(hang)(hang)(hang)(hang)线(xian)(xian)、通(tong)航(hang)(hang)(hang)(hang)房屋单(dan)体(ti)古建筑(zhu)(zhu)、航(hang)(hang)(hang)(hang)线(xian)(xian)环境整治房屋单(dan)体(ti)古建筑(zhu)(zhu)、航(hang)(hang)(hang)(hang)标(biao)、另(ling)一助航(hang)(hang)(hang)(hang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用体(ti)系(xi)(xi)(xi)。沿(yan)岸(an)航(hang)(hang)(hang)(hang)海(hai)有(you)有(you)保(bao)障共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)基(ji)(ji)(ji)本(ben)(ben)(ben)(ben)条(tiao)件(jian)(jian)上(shang)(shang)(shang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用体(ti)系(xi)(xi)(xi)通(tong)常(chang)通(tong)常(chang)也例(li)如(ru)(ru)沿(yan)岸(an)航(hang)(hang)(hang)(hang)线(xian)(xian)、航(hang)(hang)(hang)(hang)标(biao)、另(ling)一助航(hang)(hang)(hang)(hang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用体(ti)系(xi)(xi)(xi)。航(hang)(hang)(hang)(hang)运共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)基(ji)(ji)(ji)本(ben)(ben)(ben)(ben)条(tiao)件(jian)(jian)上(shang)(shang)(shang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用体(ti)系(xi)(xi)(xi)通(tong)常(chang)通(tong)常(chang)也例(li)如(ru)(ru)游(you)船客(ke)运码头及附(fu)设公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用体(ti)系(xi)(xi)(xi)、防波堤、护岸(an)、出入港航(hang)(hang)(hang)(hang)线(xian)(xian)、锚地等(deng)。轮渡共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)基(ji)(ji)(ji)本(ben)(ben)(ben)(ben)条(tiao)件(jian)(jian)上(shang)(shang)(shang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)用体(ti)系(xi)(xi)(xi)通(tong)常(chang)也例(li)如(ru)(ru)游(you)船客(ke)运码头、趸船、城市道路(引道)、标(biao)准(zhun)牌、候船室(亭)、收取亭等(deng)。
公路水路公共基础设施资(zi)产构成见附件1。
四、并于公路工(gong)程水路公开条(tiao)件(jian)装置的一开始计量校准
(四✱)机耕路水(shui)路公(gong)共服务基(ji)础理𒊎论措(cuo)施初始值测(ce)量(liang)的规则(ze)
对于2019年1月1日起新增(zeng)的(de)(de)公(gong)(gong)路(lu)水路(lu)公(gong)(gong)共基础(chu)(chu)设施,应(ying)当按照《政(zheng)府会(hui)计ꩵ准则第5号——公(gong)(gong)共基础(chu)(chu)设施》的(de)(de)规定进行初始计量。
对于(yu)(yu)尚未(wei)入(ru)账(zhang)的公路(lu)水路(lu)公共(gong)基础设施(shi),在(zai)《基本建(jian)设财(cai)务管(guan)理规(gui)定(ding)》(财(cai)建(jian)〔2002〕394号)施(shi)行之(zhi)(zhi)后(hou)建(jian)成(cheng)的,一般应当按(an)照其初始(shi)购建(jian)成(cheng)本入(ru)账(zhang);在(zai)《基本建(jian)设财(cai)务管(guan)理规(gui)定(ding)》施(shi)行之(zhi)(zhi)前(qian)建(jian)成(cheng)的,应当按(an)照财(cai)会〔2018〕34号文有关规(gui)定(ding)确(que)定(ding)初始(shi)入(ru)账(zhang)成(cheng)本。分属于(yu)(yu)不(bu)同记账(zhang)主体的同一公路(lu)水路(lu)公共(gong)基础设施(shi),初始(shi)入(ru)账(zhang)成(cᩚᩚᩚᩚᩚᩚᩚᩚᩚ𒀱ᩚᩚᩚheng)本的确(que)定(ding)应采用一致(zhi)的会计政策(ce)。
对于已按财会〔2018〕34号文有关规定入(ru)账(zhang)的(de)存量公(gong)路水🌳路公(gong)共基(ji)础设施,其(qi)初始入(ru)账(zhang)成本无需调整。
(五)更改成本价(jia)原则或(huo)许定
按(an)开启(qi)投入🤪(ru)对(dui)于(yu)一开始(shi)到手投入(ru)的水(shui)准铁(tie)路(lu)桥水(shui)路(lu)共公基础理(li)论体系(xi),其开启(qi)投入(ru)规格应由按(an)下列访(fang)问权限断定:
党(dang)中央级铁(tie)路(lu)(lu)交(jiao)通(tong)出行(xing)装(zhuang)运(yun)政府部们(men)视(shi)野基(ji)(ji)层单(dan)位履行(xing)的(de)管理检修(xiu)职责(ze)范围的(de)公(gong)(gong)路(lu)🔯(lu)桥水(shui)路(lu)(lu)公(gong)(gong)益性根基(ji)(ji)基(ji)(ji)本(ben)设施初(chu)始化成本(ben)费用(yong)标准规范,由国家(jia)发改委铁(tie)路(lu)(lu)交(jiao)通(tong)出行(xing)装(zhuang)运(yun)总监部们(men)全权(quan)负责(ze)制(zhi)定制(zhi)度。
军(jun)委代为(wei)区(qu)域(yu)管理(li)(li)管理(li)(li)系统服务(wu)器维护(hu)个(ge)🏅(ge)部(bu)门ಞ职责的高(gao)速公路水路公众框架服务(wu)设施(shi)的从置代价(jia)标淮,由区(qu)域(yu)公共交通运(yun)输(shu)业物(wu)流(liu)掌管个(ge)(ge)部(bu)门管理(li)(li)执行。
省道、省管(guan)河道的解锁(suo)价格细(xi)(xi)则(ze),由市(shi)级(ji)重(zhong)点交(jiao)行运输车(che)(che)(che)配送(song)主任政(zheng)府(fu)部(bu)(bu)门部(bu)(bu)分承担拟(ni)定;县道、乡道、村道,包括(kuo)客车(che)(che)(che)汽运站、其它区域(yu)河道、东部(bu)(bu)助网(wang)站导航建筑设施、区域(yu)港(gang)口查询(xun)、轮(lun)渡(du)的解锁(suo)价格细(xi)(xi)则(ze),由市(shi)级(ji)重(zhong)点交(jiao)行运输车(che)(che)(che)配送(song)主任政(zheng)府(fu)部(b♒u)(bu)门部(bu)(bu)分承担清楚(chu)拟(ni)定政(zheng)府(fu)部(bu)(bu)门。
各有关部门和单位应(ying)当在(zai)2021年(nian)6月30日之前,按照上述权限制(zhi)定并公(gong)布相关公(gong)路水路公(gong)共基础(chu)设(she)施的重置ꩵ成本标准。
(六)从置成本(ben)费用准(zhun)则基(ji)准(zhun)主观(guan)因素
明确总量工路(lu)水路(lu)共同(tong)基础框架服务(wu)设施(shi)更(geng)(geng)改的(de)(de)资(zi)金时,除主耍重要(yao)依据消耗量定额的(de)(de)标准(zhun)的(de)(de)外(wai),还应完全考量影响力更(geꦇng)(geng)改的(de)(de)资(zi)金的(de)(de)标准(zhun)的(de)(de)的(de)(de)另(ling)一个方(fang)面,中(zhong)应有以下(xia):
铁路(lu)应(ying)注意学习地(di)理环境、地(di)理位置、系统(tong)级别(bie)为、地(di)基净宽(kuan)、道(dao)路(lu)混凝土(tu)的(꧅de)材料类(lei)行;
小轿车客货运站应重点(dian)参照型式品(pin)类(lei)、企业(ye)规模;
航线应最主要的借(jie)鉴航线运营限度、航线技术水(shui)平定(ding)级(ji);
通航建筑装修物(wu)应最主要参考资(zi)料(liao)技術(shu)游戏等级、大小;
航运综(zong)合治理建造(zao)物应✃其主要参考价值结构品(pin)类品(﷽pin)类、规模较;
航标应(ying)🤪首(shou)要(yao)对比结构特征的类型、企业规模、长宽比、航线会员等级;
相关(guan)助航(hang)൲设施(shi)管理可参(can)考选(xuan)取构成(cheng🥂)类、企业规模;
渡口(kou)及附(fu)加安(an)全设施应主耍参看分级(ji)包含(h✨an)、结构的(de)形式(shi)、产值(zhi);
防波堤应核心参考价(jia)值组(zu)成类别、产值;
护岸应最(zui)主要参考使用组成部分品类(lei)、占(zhan)比;
锚地应主耍决定(ding)性(xing)数量。
五、更多公路网水路公众依据(ju)安全(quan)设施的明细账分摊
(📖七)国(guo)道服务性基本(ben)知(zhi)识体系的(de)明(ming)细单成本(ben)核算
道路公(gong)共(gong)性基本(ben)设施设备不🐠得以(yi)行政事务平衡(heng)平衡(heng)等级、风格(含桩号)来清(qing)单计算(suan)(suan)成本(ben),道路能力平衡(heng)平衡(heng)等级、公(gong)厘数(shu)等作为一个外挂(gua)计算(suan)(s🧜uan)成本(ben)。
依(yi)照规(gui)定行政部(bu)门级别为,工(gong)路公用条(tiao)件的设施还是应该(gai)包(bao♏)函省(sheng)道(dao)(dao)、省(sheng)道(dao)(dao)、县道(dao)(dao)、乡道(dao)(dao)和村道(dao)(dao)。
🦄 (八)新汽车货物运输站(zhan)公共信息(xi)基础理(li)论公共设施的(de)费(fei)用明细记帐(zhang)
🧔小汽(qi)车(che)客货运站应由按站区名称(cheng)大(da)全和(h🌌e)资金品目参与(yu)明细帐(zhang)结算。
(九(jiu))水(shui)路共公(go🍎ng)基础框(k✅uang)架配(pei)制(zhi)的名细统计
河道公众核心建筑设施理应按河道命名、房产(chan)行(xing)业类型(xing)实行(xing)详情(qing)成♏(cheng)本核算(suan)。
꧑沿岸(an)地(di)区城(cheng)市航(hang)海(hai)维(wei)(wei)护共同(tong)理(li)论知识油烟(yan)净化器不得按沿岸(an)地(di)区城(cheng)市航(hang)线(xian)英文名称、航(hang)标品(pin)类(看上去(qu)航(hang)标、扬(yang)声(sheng)器航(hang)标和(he)wifi电航(hang)标)和(he)一些沿岸(an)地(di)区城(cheng)市航(han🌟g)海(hai)维(wei)(wei)护油烟(yan)净化器品(pin)类通过明(ming)细帐折算。
海港(gang)服务性前提建筑(zhu)设施理(li)应按海港(gang)品(pin)牌、股本等(deng)级(ji)分类(lei)来进行明细账测(ce)算,港(gang)区、股本个(gܫe)大概的数、货运(yun)量等(deng)是(shi)手游辅(fu)助𒁏测(ce)算。
轮渡公(gong)用条件(jian)设施设备需要按渡口明称和(he)股(gu)权(quan)类属开始名(ming)细(xi)ܫ归集。
(十)名细选择同(tong)一规定
♚公路水路公共(gong)基础设施会计明细科(ke)目及(ji)编码见(jian)附(fu)件2。
分别有(you)关(guan)♈记(j🅠i)账主体结(jie)构在干好二级公(gong)路水路公(gong)用(yong)依(yi)据建筑设施详(xiang)单折算的与此同(tong)时(shi),还应干好备查簿登记(ji)表,基本纪要房产(chan)组合成地(di)方(fang)的各称、搭建时(shi)段、房产(chan)價(jia)值等(deng)。
对于已(yi)按财会(hui🎐)〔2018〕34号(hao)文有关规定入账的存量公路(lu)水路(lu)公共基础设施,其明细科目应当自2021年1月1日起按🍌照本通(tong)知(zhi)规定予以调整。
六、对于组织(zhi)开展质量保(bao)障
(十一(yi)国庆)严苛主责(ze)落(luo)实一(yi)岗(gang)双责(ze)
各(ge)级(ji)交通(tong)运输行(xing)政事业单(dan)位要(yao)高度重视公(gong)路水(shui)路公(gong)共基础设施的会计(ji)(ji)核算工作(zuo),加强组织领(ling)导,明确(que)任务分(fen)工和(he)责任,理顺工作(zuo)机制,抓好(hao)组织落实(shi),确(que)保改革顺利(li)推进。各(ge)记账主体(ti)(ti)要(yao)切实(shi)担负起主体(ti)(ti)责任,制定(ding)详细的实(shi)施方(fang)案,明确(que)工作(zuo)目标,充实(shi)会计(ji)(ji)人员,落实(shi)工作(zuo)责任,确(que)保认识(shi)到(dao)(dao)位、组织到(dao)(dao)位、人员到(dao)(dao)位,并(bing)于2021年12月31日之前按照政府会计(ji)(ji)准(zhun)则制度及本通(tong)知规定(ding)将存量公(gong)路水(shui)路公(gong)共基础设施纳入政府会♚计(ji)(ji)核算。
(十(shi)三(san))增进业务领(ling)域指引
各区(qu)财(cai)政厅(ting)岗位、交通(tong)配套输送副经理(li)岗位要相结合本(ben)(ben)温(wen)馨(xin)提示精(jing)神什么,相结合部(bu)分合理(li),调查制(zhi)定制(zhi)度部(bu)分二级公(gong)(gong)路(lu)交通(tong)水路(lu)服(fu)务(wu)(wu)(wu)性(xing)知识(shi)(shi)基(ji)本(ben)(ben)条(tiao)件(jian)生(sheng)活设(she)备财(cai)税(shui)(shui)管(guan)理(li)会(hui)计(ji)师业(ye)(ye)务(wu)(wu)(wu)计(ji)算全面实(shi)施方案,进一(yi)步强化对部(bu)下行政管(guan)理(li)事业(ye)(ye)上的公(gong)(gong)司开(kai)设(she)二级公(gong)(gong)路(lu)交通(tong)水路(lu)服(fu)务(wu)(wu)(wu)性(xing)知识(shi)(shi)基(ji)本(ben)(ben)条(tiao)件(jian)生(sheng)活设(she)备财(cai)税(shui)(shui)管(guan)理(li)会(hui)计(ji)师业(ye)(ye)务(wu)(wu)(ꩲwu)🐼计(ji)算业(ye)(ye)务(wu)(wu)(wu)的建(jian)议。鼓劢不断探索保持逐步完善以政府财(cai)税(shui)(shui)管(guan)理(li)会(hui)计(ji)师业(ye)(ye)务(wu)(wu)(wu)计(ji)算检查规则,驱(qu)动检查评判效果选用。
(十五)强化木纹(wen)地板宣传教(jiao)育培(pei)训教(jiao)育
各区民政科室、出(chu)行(xing)搬运掌管(guan)科室要(yao)乐(le)观(guan)弄好(hao)道(dao)路水路公用的(de)设施(shi)根本的(de)设施(shi)财(cai)会(hui)(hui)测算做(zuo)(zuo)(zuo)事(shi)情(qing)(qing)的(de)现行(xing)政策评析和贯(guan)彻落(luo)实教育(yu)培训(xun)课程学(xue)习做(zuo)(zuo)(zuo)事(shi)情(qing)(qing),持续不断延伸教育(yu)培训(xun)课程学(xue)习销(xiao)售业(ye)(ye)务,深入推进教育(yu)培训(xun)课程学(xue)习做(zuo)(zuo)(zuo)事(shi)情(qing)(qing)满(man)足全覆盖(gai)住(zhu),使(shi)财(cai)会(hui)(hui)及相(xiang)应员立即、率先(xian)地熟记政府(fu)机(ji)关财(cai)会(hui)(hui)规(gui)则做(zuo)(zuo)(zuo)工作(zuo)制度的(de)哪项明文规(gui)定(ding)和具体情(qing)(qing)况标准,具体措施(shi)升高销(xiao)售业(ye)(ye)务人文素养和菅理级别,确保安🌠全做(zuo)(zuo)(zuo)事(shi)情(qing)(qing)归到实处、见(jian)见(jian)针(zhen)对(dui)性。
附件(jian)1:公路水路公共基础设(she)施资产构(gou)成表
附件2:公(gong)(gong)路水路公(gong)(gong)共基础设施会计明细科(ke)目及(ji)编(bian𝔍)𝓰码表
中华人民共和(he)国财政部门(men)部 &nb🌟sp;交(jiao)通(tong)出行输送部  🔜;
2020年(nian)12月30日(ri)
(渠道:财(cai)政局部财(cai)务(wu)司)