財會〔2020〕23號(hao)
各地、村民(min)自治(zhi)縣(xian)、市轄區(qu)、計劃方案單列(lie)市不(bu)需要廳(局)、客運(yun)出行裝(zhuang)卸搬運(yun)廳(局、委),大(da)美(mei)新疆生產的網站建設團隊不(bu)需要局、客運(ඣyun)出行裝(zhuang)卸搬運(yun)局:
為了確保政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)會(hui)(hui)(hui)計(ji)準則制度在交(jiao)通(tong)運(yun)輸領(ling)域全面(mian)有(you)效實(shi)施,根據《政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)會(hui)(hui)(hui)計(ji)準則——基(ji)(ji)本準則》(財(cai)政(zheng)(zheng)(zheng)(zheng)部令第78號(hao)(hao))、《政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)會(hui)(hui)(hui)計(ji)準則第5號(hao)(hao)——公(gong)共基(ji)(ji)礎(chu)設施》(財(cai)會(hui)(hui)(hui)〔2017〕11號(hao)(hao))、《政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)會(hui)(hui)(hui)計(ji)準則第10號(hao)(hao)——政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)和社會(hui)(hui)(hui)資本合作項目合同》(財🀅(cai)會(hui)(hui)(hui)〔2019〕23號(hao)(hao))和《關于進一步做(zuo)好政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)會(hui)(hui)(hui)計(ji)準則制度新(xin)舊(jiu)銜接和加(jia)強(qiang)行政(zheng)(zheng)(zheng)(zheng)事業單位資產核(he)算的通(tong)知(zhi)》(財(cai)會(hui)(hui)(hui)〔2018〕34號(hao)(hao))等規定,結合交(jiao)通(tong)運(yun)輸行業實(shi)際,現就進一步加(jia)強(qiang)公(gong)路水路公(gong)共基(ji)(ji)礎(chu)設施政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)會(hui)(hui)(hui)計(ji)核(he)算有(you)關事項通(tong)知(zhi)如下:
一、綜合性要
高(gao)速工(gong)(gong)(gong)路(lu)(lu)(lu)(lu)水路(lu)(lu)(lu)(lu)公(gong)(gong)眾理(li)(li)(li)論(lun)知(zhi)(zhi)(zhi)(zhi)識(shi)框(kuang)(kuang)架(jia)(jia)理(li)(li)(li)論ꦓ(lun)知(zhi)(zhi)(zhi)(zhi)識(shi)建成(cheng)是(shi)部(bu)門(men)機(ji)構(gou)(gou)(gou)債(zhai)務(wu)(wu)(wu)(wu)的(de)(de)決定性(xing)(xing)(xing)構(gou)(gou)(gou)造一些。科學(xue)有效(xiao)適(shi)宜判(pan)斷(duan)、測量、備案和(he)匯報高(gao)速工(gong)(gon𓆉g)(gong)路(lu)(lu)(lu)(lu)水路(lu)(lu)(lu)(lu)公(gong)(gong)眾理(li)(li)(li)論(lun)知(zhi)(zhi)(zhi)(zhi)識(shi)框(kuang)(kuang)架(jia)(jia)理(li)(li)(li)論(lun)知(zhi)(zhi)(zhi)(zhi)識(shi)建成(cheng)債(zhai)務(wu)(wu)(wu)(wu),對搭建職(zhi)權的(de)(de)產(chan)生(sheng)(sheng)制(zhi)的(de)(de)部(bu)門(men)機(ji)構(gou)(gou)(gou)標準化賬務(wu)(wu)(wu)(wu)人(ren)(ren)員匯報措(cuo)施,使(shi)高(gao)速工(gong)(gong)(gong)路(lu)(lu)(lu)(lu)水路(lu)(lu)(lu)(lu)公(gong)(gong)眾理(li)(li)(li)論(lun)知(zhi)(zhi)(zhi)(zhi)識(shi)框(kuang)(kuang)架(jia)(jia)理(li)(li)(li)論(lun)知(zhi)(zhi)(zhi)(zhi)識(shi)建成(cheng)更優質服務(wu)(wu)(wu)(wu)培(pei)訓快速發展、謀福利市民含有決定性(xing)(xing)(xing)含義。務(wu)(wu)(wu)(wu)必(bi)追求(qiu)以尤(you)權新世(shi)紀中國(guo)內地(di)(di)代表性(xing)(xing)(xing)社交實用主義的(de)(de)想法為培(pei)訓,輕輕地(di)(di)貫穿職(zhi)權的(de)(de)產(chan)生(sheng)(sheng)制(zhi)部(bu)門(men)機(ji)構(gou)(gou)(gou)標準化賬務(wu)(wu)(wu)(wu)人(ren)(ren)員匯報措(cuo)施改革的(de)(de)實質的(de)(de)總的(de)(de)方向和(he)主線任務(wu)(wu)(wu)(wu),狠下功夫力促高(gao)速工(gong)(gong)(gong)路(lu)(lu)(lu)(lu)水路(lu)(lu)(lu)(lu)公(gong)(gong)眾理(li)(li)(li)論(lun)知(zhi)(zhi)(zhi)(zhi)識(shi)框(kuang)(kuang)架(jia)(jia)理(li)(li)(li)論(lun)知(zhi)(zhi)(zhi)(zhi)識(shi)建成(cheng)稅務(wu)(wu)(wu)(wu)會計選(xuan)擇,周全體現(xian)高(gao)速工(gong)(gong)(gong)路(lu)(lu)(lu)(lu)水路(lu)(lu)(lu)(lu)債(zhai)務(wu)(wu)(wu)(wu)“身家(jia)”,扎實部(bu)門(men)機(ji)構(gou)(gou)(gou)賬務(wu)(wu)(wu)(wu)人(ren)(ren)員匯報和(he)行政事(shi)務(wu)(wu)(wu)(wu)衛(wei)生(sheng)(sheng)事(shi)業(ye)性(xing)(xing)(xing)國(guo)有企(qi)業(ye)債(zhai)務(wu)(wu)(wu)(wu)匯報的(de)(de)選(xuan)擇理(li)(li)(li)論(lun)知(zhi)(zhi)(zhi)(zhi)識(shi)框(kuang)(kuang)架(jia)(jia),為越(yue)來(lai)越(yue)快建成(cheng)公(gong)(gong)路(lu)(lu)(lu)(lu)交通(tong)(tong)銀行科技強國(guo),著力推(tui)進(jin)公(gong)(gong)路(lu)(lu)(lu)(lu)交通(tong)(tong)銀行運輸業(ye)制(zhi)理(li)(li)(li)系(xi)統和(he)制(zhi)理(li)(li)(li)本事(shi)目前化供應理(li)(li)(li)論(lun)知(zhi)(zhi)(zhi)(zhi)識(shi)框(kuang)(kuang)架(jia)(jia)有效(xiao)保(bao)障(zhang)了。
二、并于公路工(gꦫong)程(cheng)水(shui)路公開依據公共(gong)設施確(que)鑿認
(一)高速公路水路公共信息的(de)基礎(chu)裝置的(de)正確理(li)解(jie)
本通(tong)報所(suo)(suo)稱的國道工(gong)程(cheng)水(shui)路共(gong)同基(ji)礎性油煙凈(jing)化器,意(yi)思是各(ge)個(ge)出行車(che)(che)輛裝運行政主管(guan)行政部(bu)門為提(ti)供市場共(gong)同出行車(che)(che)輛裝運實(shi)際(ji)需(xu)求所(suo)(suo)設定的國道工(gong)程(cheng)、車(che)(che)輛裝運站場、河道、港口碼頭、輪渡還有(you)(you)配(pei)合油煙凈(ji෴ng)化ಞ器等有(you)(you)型金融資產。
獨(du)立于公(gong)路水(shui)路公(gong)共基礎設(she)施(shi)(shi)、不構成公(gong)路水(shui)路公(gong)共基礎設(she)施(shi)(shi)使用(yong)不可缺少(shao)組(zu)成部分的管(gu🅰an)理(li)(li)用(yong)房屋構筑物、設(she)備、車輛、船舶,不對(dui)社會公(gong)眾(zhong)開放(fang)的公(gong)務碼頭,不𒐪再(zai)提(ti)供(gong)公(gong)共服務的公(gong)路水(shui)路設(she)施(shi)(shi),其會計核算(suan)適用(yong)《政府會計準則(ze)第3號——固定資產》,納入單位固定資產管(guan)理(li)(li)。
(二)꧙道路(lu)水(shui)路(lu🧔)公(gong)共服務(wu)基礎條件場地設施的記賬法(fa)律主體
1.確定(ding)記賬主(zhu)體的一(yi)般原則。
地方黨委路(lu)網裝(zhuang)運主(zhu)管道職能(neng)部門須得隨ไ著二級公路(lu)工(gong)(gong)程水路(lu)公開基本(ben)知識配套(tao)場地設施(shi)工(gong)(gong)作(zuo)機制,通(tong)過(guo)“誰負擔(dan)工(gong)(gong)作(zuo)保障職能(neng),由誰記賬”的(de)🐭規范(fan),并通(tong)過(guo)可以直接負擔(dan)前(qian)因后果付出(chu)責任事故事情,適度確認二級公路(lu)工(gong)(gong)程水路(lu)公開基本(ben)知識配套(tao)場地設施(shi)的(de)記賬核心(xin)。
各種相關記(ji)賬主導公(gong)戶路水(shui)路通用核心措施確確實(shi)實(shi)認應(ying)該協調機(ji)🉐制(zhi)同(tong)一,加強組織(zhi)領導股本查證不重復使用、不遺漏處。
2.確定(ding)記賬(zhang)主體的有關具體規定(ding)。
(1)中央委托地方承(chen⛦g)擔管理維(wei)護職責的(de)公路(lu)水路(lu)公共基礎設(she)施(shi),應當(dang)由地方具(ju)體(ti)承(cheng)擔管理維(wei)護職責的(de)交通運輸(shu)行政事業單(dan)位(wei)作為記賬主體(ti)。委托方應當(dang)設(she)置備查簿進(jin)行登記。
(2)對于由企業舉債形成的(de)非收費公(gong)路,相關債務已🉐經(jing)由政(zheng)府承擔(da💞n)的(de),應當及時從企業資(zi)產(chan)負債表中(zhong)剝(bo)離,按上述一(yi)般原則確定(ding)公(gong)路公(gong)共基礎設施的(de)記賬主(zhu)體(ti),并及時登記入賬。
(3)對于車輛通(tong)(tong)行(xing)(xing)(xing)費(fei)納(na)入(ru)政府(fu)性基金預(yu)算管理且相應的(de)債務由政府(fu)償還的(de)政府(fu)收費(fei)公路(🐽lu)(包(bao)括存量的(de)政府(fu)還貸公路(lu)),由負責(ze)編制車輛通(tong)(tong)行(xing)(xing)(xing)費(fei)支(zhi)出預(yu)算的(de)交通(tong)(tong)運輸行(xing)(xing)(xing)✨政事業單位作為(wei)記賬主(zhu)體。
(4)對于由企(qi)業舉債并(bing)負(fu)責償(chang)還的(de)(de)收費公(gong)路,采(cai)用(yong)(yong)政(zheng)府(fu)和(he)(he)社會(hui)資(zi)本(ben)(ben)合(he)(he)(he)(he)作(PPP)模式形(xing)成的(de)(de),政(zheng)府(fu)方(fang)應(ying)當按照(zhao)《政(zheng)府(fu🔥)會(hu♑i)計準(zhun)則第10號——政(zheng)府(fu)和(he)(he)社會(hui)資(zi)本(ben)(ben)合(he)(he)(he)(he)作項(xiang)目合(he)(he)(he)(he)同》及其應(ying)用(yong)(yong)指南的(de)(de)相(xiang)(xiang)關規定(ding)確定(ding)記賬主(zhu)(zhu)體(ti)(ti);采(cai)用(yong)(yong)建設-運營-移交(jiao)(jiao)(BOT)方(fang)式形(xing)成但未(wei)納(na)入全國(guo)PPP綜合(he)(he)(he)(he)信(xin)息平臺項(xiang)目庫,且(qie)(qie)企(qi)業方(fang)已按照(zhao)相(xiang)(xiang)關企(qi)業會(hui)計準(zhun)則確認為(wei)無形(xing)資(zi)產的(de)(de),政(zheng)府(fu)方(fang)應(ying)當參照(zhao)《政(zheng)府(fu)會(hui)計準(zhun)則第10號——政(zheng)府(fu)和(he)(he)社會(hui)資(zi)本(ben)(ben)合(he)(he)(he)(he)作項(xiang)目合(he)(he)(he)(he)同》及其應(ying)用(yong)(yong)指南的(de)(de)相(xiang)(xiang)關規定(ding)確定(ding)記賬主(zhu)(zhu)體(ti)(ti);除(chu)上述情形(xing)外且(qie)(qie)已由企(qi)業方(fang)入賬的(de)(de),地(di)方(fang)交(jiao)(jiao)通(tong)運輸主(zhu)(zhu)管(guan)部門應(ying)當設置備查簿進(jin)行登記,待(dai)后(hou)續(xu)相(xiang)(xiang)關規定(ding)明確后(hou),再(zai)進(jin)行調整。
(5)對于天(tian)然航(hang)道、天(t✃ian)然錨地(di)和無償劃撥的土地(di),不進行價值(zhi)核算,無需確認入賬,對其具有管理(li)維💧護職責的交通運(yun)輸行政事業(ye)單位(wei)應當設置備查簿進行登記。
對于已按(an)財會〔2018〕34號文(wen)有關規(gui)定(ding)入賬(zhang)的(de)存量公(gong)路水路公(gong)共(gong)基(ji)礎(chu)設(she)(she)施,其記(ji)(ji)賬(zhang)主體與上述(shu)規(gui)定(ding)不一致的(de),應當自2021年1月1日起根據上述(shu)規(gui)定(ding)予以調整。記(ji)(jiꩵ)賬(zhang)主體按(an)規(gui)定(ding)增(zeng)加公(gong)共(gong)基(ji)礎(chu)設(she)(she)施的(de),借(jie)記(ji)(ji)“公(gong)共(gong)基(ji)礎(chu)設(she)(she)施”科目(mu),貸記(ji)(ji)“累(lei)計盈余”科目(mu);按(an)規(gui)定(ding)減(jian)少公(gong)共(gong)基(ji)礎(chu)設(ܫshe)(she)施的(de),做相反(fan)的(de)會計分錄。
三、相關(guan)公🔴(gong)路橋(qiao)水路公(gong)用地基油(you)煙凈化(hua)器的組合而成(cheng)
(三)公路交通水路共同基礎上(shang)設(she)施(shi)設(she)備的帶來
工路(lu)水路(lu)共(gong)(gong)(gong)公(gong꧒)(gong)(gong)(gong)(gong)基(ji)本知識(shi)(shi)(shi)服(fu)務(wu)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)設施管(guan)理(li)管(guan)理(li)也包括工路(lu)共(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)基(ji)本知識(shi)(shi)(shi)服(fu)務(wu)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)設施管(guan)理(li)管(guan)理(li)、貨車貨物運(yun)輸站(zhan)共(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)基(ji)本知識(shi)(shi)(shi)服(fu)務(wu)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)設施管(guan)理(li)管(guan)理(li)和水路(lu)共(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)基(ji)本知識(shi)(shi)(shi)服(fu)務(wu)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)設施管(guan)理(li)管(guan)理(li)。
鐵(tie)路(lu)網(wang)共(gong)同(tong)知識基礎安(an)(an)(an)全(quan)(quan)防護(hu)(hu)體(ti)(ti)系(xi)包含鐵(tie)路(lu)網(wang)土地的使用、鐵(tie)路(lu)網(wang)(含鐵(tie)路(lu)網(wang)橋涵、鐵(tie)路(lu)網(wang)隧洞、鐵(tie)路(lu)網(wang)渡口等)及營造物、交通(tong)出(chu)行線(xian)工程建設及鐵(tie)路(lu)沿線(xian)安(an)(an)(an)全(quan)(quan)防護(hu)(hu)體(ti)(ti)系(xi)(含交通(tong)出(chu)行線(xian)安(an)(an)(an)全(quan)(quan)防護(hu)(hu)安(an)(an)(an)全(quan)(quan)防護(hu)(hu)體(ti)(ti)系(xi)、管理系(xi)統安(an)(an)(an)全(quan)(quan)防護(hu🌳)(hu)體(ti)(ti)系(xi)、安(an)(an)🎶(an)全(quan)(quan)服務安(an)(an)(an)全(quan)(quan)防護(hu)(hu)體(ti)(ti)系(xi)、防護(hu)(hu)林帶節能減排安(an)(an)(an)全(quan)(quan)防護(hu)(hu)體(ti)(ti)系(xi))等。
汽車行(xing)業(ye)客貨運站通用框架(jia)生活裝🦄置主要(yao)具有運動場(chang)地(di)🦩生活裝置、站務住(zhu)宅(zhai)、分娩手游輔助住(zhu)宅(zhai)、平(ping)安(an)與服務項目生活裝置。
水路共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)性(xing)(xing)的(de)根(gen)(gen)(gen)基(ji)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)場(chang)(chang)地(di)(di)(di)(di)(di)(di)場(chang)(chang)地(di)(di)(di)(di)(di)(di)安(an)(an)(an)全(quan)(quan)裝(zhuang)(zhuang)(zhuang)置(zhi)(zhi)(zhi)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)包(bao)(bao)擴航(hang)線(xian)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)性(xing)(xing)的(de)根(gen)(gen)(gen)基(ji)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)場(chang)(chang)地(di)(di)(di)(di)(di)(di)場(chang)(chang)地(di)(di)(di)(di)(di)(di)安(an)(an)(an)全(quan)(quan)裝(zhuang)(zhuang)(zhuang)置(zhi)(zhi)(zhi)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(gu꧅an)(guan)理(li)(li)(li)(li)(li)(li)、沿岸航(hang)海保險共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)性(xing)(xing)的(de)根(gen)(gen)(gen)基(ji)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)場(chang)(chang)地(di)(di)(di)(di)(di)(di)場(chang)(chang)地(di)(di)(di)(di)(di)(di)安(an)(an)(an)全(quan)(quan)裝(zhuang)(zhuang)(zhuang)置(zhi)(zhi)(zhi)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)、口岸共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)性(xing)(xing)的(de)根(gen)(gen)(gen)基(ji)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)場(chang)(chang)地(di)(di)(di)(di)(di)(di)場(chang)(chang)地(di)(di)(di)(di)(di)(di)安(an)(an)(an)全(quan)(quan)裝(zhuang)(zhuang)(zhuang)置(zhi)(zhi)(zhi)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)和輪(lun)渡(du)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)性(xing)(xing)的(de)根(gen)(gen)(gen)基(ji)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)場(chang)(chang)地(di)(di)(di)(di)(di)(di)場(chang)(chang)地(di)(di)(di)(di)(di)(di)安(an)(an)(an)全(quan)(quan)裝(zhuang)(zhuang)(zhuang)置(zhi)(zhi)(zhi)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)。航(hang)線(xian)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)性(xing)(xing)的(de)根(gen)(gen)(gen)基(ji)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)場(chang)(chang)地(di)(di)(di)(di)(di)(di)場(chang)(chang)地(di)(di)(di)(di)(di)(di)安(an)(an)(an)全(quan)(quan)裝(zhuang)(zhuang)(zhuang)置(zhi)(zhi)(zhi)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)其(qi)常(chang)(chang)(chang)見(jian)包(bao)(bao)擴航(hang)線(xian)、通航(hang)房屋建(jian)筑結構物、航(hang)線(xian)整頓房屋建(jian)筑結構物、航(hang)標(biao)、另外助(zhu)航(hang)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)場(chang)(chang)地(di)(di)(di)(di)(di)(di)場(chang)(chang)地(di)(di)(di)(di)(di)(di)安(an)(an)(an)全(quan)(quan)裝(zhuang)(zhuang)(zhuang)置(zhi)(zhi)(zhi)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)。沿岸航(hang)海保險共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)性(xing)(xing)的(de)根(gen)(gen)(gen)基(ji)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)場(chang)(chang)地(di)(di)(di)(di)(di)(di)場(chang)(chang)地(di)(di)(di)(di)(di)(di)安(an)(an)(an)全(quan)(quan)裝(zhuang)(zhuang)(zhuang)置(zhi)(zhi)(zhi)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)其(qi)常(chang)(chang)(chang)見(jian)包(bao)(bao)擴沿岸航(hang)線(xian)、航(hang)標(biao)、另外助(zhu)航(hang)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)場(chang)(chang)地(di)(di)(di)(di)(di)(di)場(chang)(chang)地(di)(di)(di)(di)(di)(di)安(an)(an)(an)全(quan)(quan)裝(zhuang)(zhuang)(zhuang)置(zhi)(zhi)(zhi)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)。口岸共(gong)(gong♊)公(gong)(gong)(gong)(gong)(gong)(gong)性(xing)(xing)的(de)根(gen)(gen)(gen)基(ji)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)場(chang)(chang)地(di)(di)(di)(di)(di)(di)場(chang)(chang)地(di)(di)(di)(di)(di)(di)安(an)(an)(an)全(quan)(quan)裝(zhuang)(zhuang)(zhuang)置(zhi)(zhi)(zhi)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)其(qi)常(chang)(chang)(chang)見(jian)包(bao)(bao)擴港(gang)口及附帶共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)場(chang)(chang)地(di)(di)(di)(di)(di)(di)場(chang)(chang)地(di)(di)(di)(di)(di)(di)安(an)(an)(an)全(quan)(quan)裝(zhuang)(zhuang)(zhuang)置(zhi)(zhi)(zhi)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)、防波堤、護(hu)岸、流動港(gang)航(hang)線(xian)、錨地(di)(di)(di)(di)(di)(di)等(deng)。輪(lun)渡(du)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)性(xing)(xing)的(de)根(gen)(gen)(gen)基(ji)共(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)場(chang)(chang)地(di)(di)(di)(di)(di)(di)場(chang)(chang)地(di)(di)(di)(di)(di)(di)安(an)(an)(an)全(quan)(quan)裝(zhuang)(zhuang)(zhuang)置(zhi)(zhi)(zhi)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)包(bao)(bao)擴港(gang)口、躉船、路(引道)、標(biao)準牌(pai)、候船室(亭)、扣費亭等(deng)。
公(go♌ng)路水(shui)路公(gong)共基礎設施資產構成(cheng)見附(fu)件1。
四、對于機耕路水路公眾依據建筑設施的原始計(ji)量(liang)檢測
(四)農村公路水路通用根(gen)基(ji)裝置原始計量檢測的依據
對于(yu)2019年(nian)1月1日起(qi)新增的🤪(de)公路水路公共(gong)基(ji)礎設(she)施(shi),應當按照(zhao)《政府會(hui)計(ji)準則第5號——公共(gong)基(ji)礎設(she)施(shi)》的(de)規定進行初始計(ji)量。
對于(yu)尚(shang)未入(rꦅu)賬的(de)公路(lu)水(shui)路(lu)公共(gong)基(ji)(ji)(ji)礎(chu)設(she)施(shi),在《基(ji)(ji)(ji)本(ben)建(jian)(jian)設(she)財務管理(li)規(gui)定(ding)》(財建(jian)(jian)〔2002〕394號(hao))施(shi)行之(zhi)后建(jian)(jian)成的(de),一般(ban)應(ying)當按(an)照其初始(shi)購建(jian)(jian)成本(ben)入(ru)賬;在《基(ji)(ji)(ji)本(ben)建(ji꧂an)(jian)設(she)財務管理(li)規(gui)定(ding)》施(shi)行之(zhi)前(qian)建(jian)(jian)成的(de),應(ying)當按(an)照財會(hui)〔2018〕34號(hao)文有關規(gui)定(ding)確定(ding)初始(shi)入(ru)賬成本(ben)。分屬于(yu)不同記賬主(zhu)體(ti)的(de)同一公路(lu)水(shui)路(lu)公共(gong)基(ji)(ji)(ji)礎(chu)設(she)施(shi),初始(shi)入(ru)賬成本(ben)的(de)確定(ding)應(ying)采(cai)用一致的(de)會(hui)計政策。
對于已按(an)財會〔2018〕34號文有關規定入賬的存量(liang)公路(lu)水路(lu)♒公共基礎設施(shi),其初始入賬成本(ben)無(wu)需調整。
(五)開(kai)啟價格要(yao)求事實(shi)上定
按(an)重制資金(jin)(jin)做為初꧅始值進賬資金(jin)(jin)的供應量工路水路公眾基礎上場地(di)設施,其重制資金(jin)(jin)標準要按(an)下(xia)面最高權限明確:
中共中央級(ji)客(ke)運(yun)運(yun)載(zai)行(xing)(xing)政行(xing)(xing)業(ye)(ye)事(shi)業(ye)(ye)上(shang)的的單位承(cheng)擔者經營維護保養行(xing)(xing)業(ye)(ye)職責的公路工程(cheng)水路共同(tong)基本知(zhi)識場地設(she)施重制總成本規范標準,由(you)國(guo)務院文件客(ke)運(yuꦜn)運(yun)載(zai)副經理行(xing)(xing)業(ye)(ye)承(cheng)接(jie)實行(xing)(xing)。
中心問(wen)(wen)題委托代理(li)問(wen)(wen)題承擔連帶責任服務管理(li)定期(qi)檢查(cha)職能的農村公路水路公開(kai)基礎條件基礎產業的更改代價(jia)準則,🙈由問(wen)(wen)題交通管理(li)貨(huo)運主(zhu)要部復(fu)雜計劃。
省道(dao)、省管航(hang)線的重(zhong)制(zhi)(zhi)代價標淮,由省市級公路(lu)道(dao)路(lu)交(jiao)通(tong)配(pei)送主(zhu)(zhu)要行(xing)政機構組長定(ding)制(zhi)(zhi)出(chu);縣道(dao)、鄉道(dao)、村道(dao),并(bing)且 機動車客(ke)貨運站、別場所航(hang)線、沿岸(an)(an)助網站導航(hang)建(jian)筑(zhu)設施、場所口岸(an)(an)、🌠輪渡的重(zhong)制(zhi)(zhi)代價標淮,由省市級公路(lu)道(dao)路(lu)交(jiao)通(tong)配(pei)送主(zhu)(zhu)要行(xing)政機構組長清楚定(ding)制(zhi)(zhi)出(chu)部門。
各(ge)有關部門(men)和單位應(ying)當在2021年6月30日之前(qian),按照上述權限制定并(bing)公(gong)布相關公(gong)路(lu)水路(lu)公(gong)共基礎(chu)設꧂施的重置成本標準。
(六)從置的成本規(gui)范選取原則
選定庫存量(liang)一級公路水路公共信息♑基本(ben)知識安全設(she)施(shi)從置人工資(zi)金時,除關鍵重要(yao)(yao)依據套定額要(yao)(yao)求外,還應加以(yi)要(yao)(yao)考慮到(dao)會影響從置人工資(zi)金要(yao)(yao)求的同一基本(ben)要(yao)(yao)素,特定如下所示:
公路(lu)工程應通(tong)常參(can)考(kao)使(shi)用(yong)地(di)(di)區性、地(ꦡdi)(di)理位(wei)置、技術水平技能等級(ji)、地(di)(di)基尺寸、從地(di)(di)面物(wu)料(liaoܫ)內(nei)型;
車輛客貨運(yun)站應(yi꧙n𓃲g)重(zhong)點參看(kan)的結(jie)構(gou)的類(lei)型、企業規模;
航線應關(guan)鍵(jian)考慮航線保(bao)養似(si)然法、航線技術應用品級;
通(tong)航(hang)工程(cheng)建(jian)🔴筑應基本借(jie)鑒水平級別(bie)為(wei)、投(tou)資規模;
航線環境整治(zhi)工程(cheng)工業建筑應(ying)最(zui)主要(yao)分類(lei)型(xing)、🦩式(shi)類(lei)型(xin꧙g)、、建設(she)規模;
航標應大部(bu)分參考(kao)選取(qu)成分業務類型、占比、規(gui💃)格尺(chi)寸、航線級別;
任(ren)何助航設(she)備可可以參(can)考結構型型、規(gui)模化;
游艇碼頭及附(fu)屬油煙凈(jing)化器應(𒈔ying)主要的(d🌱e)對(dui)比(bi)定義組(zu)成、的(de)結構的(de)類型、市場(chang)規模;
防波(bo)堤應主要(yao)是(shi)參看組成類型的、投(tou)資額(e);
護岸應常見借鑒組成型、占比;
錨地應一般參考資(zi)料規模(mo)較。
五、對于公路工程水路公共服(fu)務依(yi)據(ju)公共設(she)施的費用明細成本核算
(七)道路公(gong)益性的(de)基礎服務設(she)施的(de)名細計算成本
高(gao)速(su)機耕路(lu)公用(yong)基礎知識的設施還應安裝政府部門檔次、行(xing)車路(lu♛)線(含樁號)完成(cheng)詳情成(chenওg)本計算(suan),高(gao)速(su)機耕路(lu)技術設備檔次、公里長數等算(suan)作(zuo)外掛(gua)成(cheng)本計算(suan)。
明(ming)確人事部門(men)定級,公(gong)路(lu)(lu)工程公(gong)益性基本條件安(an)全設施還是應該涉及(ji)高速(su)公(gong)路(lu)(lu)、省道(dao)、✤縣(xian)道(dao)、鄉(xiang)道(dao)🍌和村道(dao)。
(八)新(xin)汽(q𒀰i)車汽(qi)運站共(gong)同的(de)基礎配(pei)套設(she)施的(de)明(ming)細表折算
車子客貨運(yun)站(zhan)還應按貨運(yun♋)站(zhan)明稱和(he)資(zi)金類實(shi)行詳情記帳。
(九)水(shui)路公共信息核心措施的明細表折算
航運(yun)共同地基(ji)配制♒應由(you)按航運(yun)稱呼、資產投資類(lei)目來明細帳(zhang)結算(suan)。
近ཧ海地(di)區航(hang)海得(de)到(dao)有效(xiao)保(bao)障公共服務基本知識設(she)備要按近海地(di)區航(hang)運稱謂、航(hang)標(biao)專業類型(xing)(視線航(hang)標(biao)、音(yin)響低(di)音(yin)炮航(hang)標(biao)和無線網絡電航(hang)標(biao))和任何近海地(di)區航(hang)海得(de)到(dao)有效(xiao)保(bao)障設(she)備專業類型(xing)參與明(ming)細表計(ji)算成本。
海(hai)港口🅠(kou🐻)查(cha)詢(xun)公用(yong)基本知識建筑設施應當按海(hai)港口(kou)查(cha)詢(xun)名稱(cheng)、房產(chan)(chan)品(pin)類使用(yong)詳細(xi)計算(suan)成(cheng)本,港區、房產(chan)(chan)數為、周轉(zhuan)量(liang)等為手游輔助計算(suan)成(cheng)本。
輪渡(du)公用(yong)根🌊基的設(she)施應按渡(du)口(kou)命名和債務(wu)類屬來進行詳細成本核(he)算。
(十)清晰計(ji)算成(cheng)本別必(bi)須
公路水路公共基礎設(she)施會(hui)計明(ming)細(xi)科目及編碼見附件2。
各指關記(ji)賬(zhang)🐻依(yi)據在了解(jie)國道水(shui)路(lu)公用的(de)城市基(ji)礎(chu)設施(shi)設備明細單計(ji)算的(de)時候,還應了解(jie)備查簿核查,詳細說明的(de)記(ji)錄財力主成一些的(de)名字大全(quan)、建造(zao)時光(guang)、財力價值觀(guan)等。
對于(yu)已按財會〔2018〕34號文(wen)有(you)關規定入賬的(de)存量公(gong)路水(shui)路公꧅(gong)共(gong)基礎(chu)設施,其明細(xi)科目應當自2021年(nian)1月1日(ri)起按照本通知規定予以調整。
六、相對于(yu)組織化后勤保障
(十一(yi)月)要從(cong)嚴損失(shi)認真落實
各(ge)級交通運輸行政事業單位(wei)要(yao)(yao)高度重視(shi)公(gong)路水(shui)路公(gong)共(gong)基(ji)礎(chu)設施(shi)(shi)的會(hui)(hui)計核(he)算(suan)工(gong)作(zuo),加強組織(zhi)領導,明確(que)任務(wu)分(fen)工(gong)和(he)責任,理順工(gong)作(zuo)機制,抓(zhua)好(hao)組織(zhi)落實(shi),確(que)保改革順利推進。各(ge)記賬主(zhu)體(ti)要(yao)(yao)切實(shi)擔(dan)負起主(zhu)體(ti)責任,制定詳細的實(shi)施(shi)(shi)方案,明確(que)工(gong)作(zuo)目標,充實(shi)會(hui)(hui)計人員(yuan),落實(shi)工(gong)作(zuo)責任,確(que)保認識到(dao)位(wei)、組織(zhi)到(dao)位(wei)、人員(yuan)到(dao)位(wei),并(bing)于2021年12月(yue)31日之(zhi)前按照政府會(hui)(hui)計準則(ze)制度及本通知規(gui)定將(jiang)存量公(gong)路水(shui)路公(gong)共(gong)基(ji)礎(chu)設施꧋(shi)(shi)納入政♈府會(hui)(hui)計核(he)算(suan)。
(十三(san))增加業務部指引
地(di)(di)市財政(zheng)支(zhi)出(chu)(chu)(chu)的(de)(de)(de)單(dan)位、鐵路橋網配送(song)主管道的(de)(de)(de)單(dan)位要表明本信息思(si)想(xiang),融入地(di)(di)方其實,的(de)(de)(de)研究制(zhi)定方案地(di)(di)方鐵路橋水路公開(kai)(kai)知(zhi)識依據配套措施(shi)出(chu)(chu)(chu)納(na)(na)(na)(na)員(yuan)(yuan)出(chu)(chu)(chu)納(na)(na)(na)(na)員(yuan)(yuan)出(chu)(chu)(chu)納(na)(na)(na)(na)員(yuan)(yuan)出(chu)(chu)(chu)納(na)(na)(na)(na)員(yuan)(yuan)賬務(wu)處(chu)理快速執行標準(zhun),帶(dai)動(dong)對部下行政(zheng)處(chu)事業的(de)(de)(de)單(dan)位的(de)(de)(de)單(dan)位開(kai)(kai)展(zhan)調研鐵路橋水路公開(kai)(kai)知(zhi)識依據配套措施(shi)出(chu)(chu)(chu)納(na)(na)(na)(na)員(yuan)(yuan)出(chu)(chu)(chu)納(na)(na)(na)(na)員(yuan)(yuan)出(chu)(chu)(chu)納(na)(na)(na)(na)員(yuan)(yuan)出(chu)(chu)(chu)納(na)(na)(na)(na)員(yuan)(yuan)賬務(wu)處(chu)理辦(ban)公的(de)(de)(de)專業指導(dao)。鼓(gu)勁探險設立健康鎮政(zheng)府出(chu)(chu)(chu)納(na)(na)(na)(na)員(yuan)(yuan)出(chu)(chu)(chu)納(na)(na)(na)(na)員(yuan)(yuan)出(chu)(chu)(chu)納(na)(na)(na)(na)員(yuan)(yuan)出(chu)(chu)(chu)納(na)(na)(na)(na)員(yuan)(yuan)賬務(wu)處(chu)ও理判斷(duan)辦(ban)法(fa)體系(xi),帶(dai)動(dong)判斷(duan)辦(ban)法(fa)考核沒想(xiang)到操(cao)作。
(第(di)十五(wu))強(qiang)化裝備貫(guan)徹落實培訓班
各個地區財(cai)(cai)政(zheng)(zheng)廳行(xing)政(zheng)(zheng)團(tuan)隊、交通出行(xing)運輸業(ye)領班(ban)行(xing)政(zheng)(zheng)團(tuan)隊要(yao)(yao)關鍵加強一級公路(lu)水路(lu)通用條件建筑(zhu)設(she)施財(cai)(cai)務作(zuo)業(ye)人員(yuan)結算辦公的(de)優惠(hui)政(zheng)(zheng)策闡釋(shi)和(he)宣傳教育培(pei)順(shun)辦公,連(lian)續并且擴寬培(pei)順(shun)黑平(ping)臺,著(zhu)力推(tui)進(jin)培(pei)順(shun)辦公推(tui)動(dong)全(quan)鋪蓋,使財(cai)(cai)務作(zuo)業(ye)人員(yuan)及相(xiang)關的(de)作(zuo)業(ye)人員(yuan)立即、完全(quan)地掌(zhang)控政(zheng)(zheng)府(fu)部門財(cai)(cai)務作(zuo)業(ye)人員(yuan)會計準則服務管(guan🅺)理制的(de)某項法(fa)律規定和(he)具體(ti)實施符(fu)合要(yao)(yao)求,升高認識升高業(ye)務部文化素養和(he)服務管(guan)理情況,為了保證辦公掉落在實處、見(jian)到的(de)一針(zhen)對性。
♕附件(jian)1:公(gong)路(lu)水路(lu)公(gong)共基礎(chu)設施資產構成表
附(fu)件2:公路水路公共基礎設施會(hui)計明細科(ke)目及編碼表
財政性部(bu) 交行運輸(shu)業(ye)部(bu)
2020年12月30日(ri)
(特征:國庫部會計師司)