財會〔2020〕23號
各省份、民族自(zi)💎治縣、直轄(xia)、方案單列市財政(zheng)(zheng)支出性(xing)廳(局(ju))、交行搬家廳(局(ju)、委),西藏自(zi)治區制作(zuo)修(xiu)建建設兵(bing)團(tuan)財政(zheng)(zhenꦓg)支出性(xing)局(ju)、交行搬家局(ju):
為了確保政(zheng)(zheng)(zheng)府(fu)(fu)會(hui)計(ji)準(zhun)(zhun)(zhun)則(ze)制度在(zai)交通(tong)運輸領域全面有(you)(you)效實(shi)施,根據《政(zheng)(zheng)(zheng)府(fu)(fu)會(hui)計(ji)準(zhun)(zhun)(zhun)則(ze)——基(ji)本準(zhun)(zhun)(zhun)則(ze)》(財(cai)政(zheng)(zheng)(zheng)部令第78號)、《政(zheng)(zheng)(zheng)府(fu)(fu)會(hui)計(ji)準(zhun)(zhun)(zhun)則(ze)第5號——公(gong)(gong)共(gong)基(ji)礎(chu)設施》(財(cai)會(hui)〔2017〕11號)、《政(zheng)(zheng)(zheng)府(fu)(𝔉fu)會(hui)計(ji)準(zhun)(zhun)(zhun)則(ze)第10號——政(zheng🔴)(zheng)(zheng)府(fu)(fu)和社會(hui)資(zi)本合(he)(he)作項(xiang)目合(he)(he)同(tong)》(財(cai)會(hui)〔2019〕23號)和《關于進一步(bu)做好政(zheng)(zheng)(zheng)府(fu)(fu)會(hui)計(ji)準(zhun)(zhun)(zhun)則(ze)制度新舊銜接和加(jia)強行(xing)政(zheng)(zheng)(zheng)事業單位資(zi)產核算的通(tong)知(zhi)》(財(cai)會(hui)〔2018〕34號)等規定,結合(he)(he)交通(tong)運輸行(xing)業實(shi)際,現就進一步(bu)加(jia)強公(gong)(gong)路(lu)水路(lu)公(gong)(gong)共(gong)基(ji)礎(chu)設施政(zheng)(zheng)(zheng)府(fu)(fu)會(hui)計(ji)核算有(you)(you)關事項(xiang)通(tong)知(zhi)如下:
一(yi)、總體設計規(gui)范
道(dao)(dao)路(lu)(lu)(lu)水(shui)(shui)路(lu)(lu)(lu)有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)性(xing)(xing)(xing)有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)的(de)(de)(de)(de)基(ji)(ji)本有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)生活公(gong)用(yong)安全設施(shi)是(shi)鎮(zhen)相(xiang)關部門(men)(men)(men)(men)機構固(gu)定資(zi)本的(de)(de)(de)(de)為(wei)重點(dian)組建(jian)部門(men)(men)(men)(men)。數學合理(li)(li)(li)的(de)(de)(de)(de)確(que)保(bao)(bao)(bao)(bao)、測量、信息和通(tong)知(zhi)單道(dao)(dao)路(lu)(lu)(lu)水(shui)(shui)路(lu)(lu)(lu)有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)性(xing)(xing)(xing)有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)的(de)(de)(de)(de)基(ji)(ji)本有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)生活公(gong)用(yong)安全設施(shi)固(gu)定資(zi)本,對樹立責(ze)(ze)權會(hui)出現(xian)制的(de)(de)(de)(de)鎮(zhen)相(xiang)關部門(men)(men)(men)(men)機構綜合性(xing)(xing)(xing)錢(qian)財(cai)(cai)通(tong)知(zhi)單監督(du)方式,使道(dao)(dao)路(lu)(lu)(lu)水(shui)(shui)路(lu)(lu)(lu)有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)性(xing)(xing)(xing)有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)有(you)(you)♛(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)的(de)(de)(de)(de)基(ji)(ji)本有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)生活公(gong)用(yong)安全設施(shi)最好有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)經濟發展、惠及中(zhong)(zhong)國(guo)(guo)現(xian)當代(dai)人民具備著(zhu)為(wei)重點(dian)重要性(xing)(xing)(xing)。肯定保(bao)(bao)(bao)(bao)證以總書記新網絡(luo)中(zhong)(zhong)國(guo)(guo)現(xian)當代(dai)自己的(de)(de)(de)(de)特(te)色中(zhong)(zhong)國(guo)(guo)社會(hui)理(li)(li)(li)性(xing)(xing)(xing)主義心理(li)(li)(li)為(wei)免(mian)費指導,很緊貫穿責(ze)(ze)權會(hui)出現(xian)制鎮(zhen)相(xiang)關部門(men)(men)(men)(men)機構綜合性(xing)(xing)(xing)錢(qian)財(cai)(cai)通(tong)知(zhi)單監督(du)方式改(gai)革創(chuang)新的(de)(de)(de)(de)總體經濟要求和目標,抓實(shi)(shi)的(de)(de)(de)(de)推(tui)廣道(dao)(dao)路(lu)(lu)(lu)水(shui)(shui)路(lu)(lu)(lu)有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)性(xing)(xing)(xing)有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)的(de)(de)(de)(de)基(ji)(ji)本有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)生活公(gong)用(yong)安全設施(shi)會(hui)計(ji)師折算(suan)(suan),率先展現(xian)道(dao)(dao)路(lu)(lu)(lu)水(shui)(shui)路(lu)(lu)(lu)固(gu)定資(zi)本“家財(cai)(cai)”,抓實(shi)(shi)鎮(zhen)相(xiang)關部門(men)(men)(men)(men)機構錢(qian)財(cai)(cai)通(tong)知(zhi)單和行政管理(li)(li)(li)創(chuang)業性(xing)(xing)(xing)國(guo)(guo)家股固(gu)定資(zi)本通(tong)知(zhi)單的(de)(de)(de)(de)折算(suan)(suan)的(de)(de)(de)(de)基(ji)(ji)本,為(wei)縮短構建(jian)客運科(ke)技興國(guo)(guo),進一步推(tui)動客運裝卸搬運源頭(tou)凈化體制和源頭(tou)凈化水(shui)(shui)平現(xian)當代(dai)化具備的(de)(de)(de)(de)基(ji)(ji)本有(you)(you)(you)(you)效(xiao)(xiao)(xiao)(xiao)(xiao)保(bao)(bao)(bao)(bao)障(zhang)(zhang)。
二(er)、關與公(gonꦛg)(gong)路交通水路公(gong)(gong)共信(xin)息理(li)論知識裝置或許(xu)認
(一(yi))公路(lu)網(wang)水路(lu)公開知識基礎油煙凈化器的解釋(shi)
本通(tong)知(zhi)范文所稱的(de)鐵路(lu)橋水路(lu)公開基(ji)本條件安全配制,叫做各個(ge)道(dao)路(lu)物流(liu)(liu)搬家(jia)(jia)物流(liu)(liu)搬家(jia)(jia)相(xiang)關部(bu)門經理相(xiang)關部(bu)門為(wei)足(zu)夠社會的(de)公開道(dao)路(lu)物流(liu)(liu)搬家(jia)(jia)物流(liu)(l🦋iu)搬家(jia)(jia)需(xu)要所設定的(de)鐵路(lu)橋、物流(liu)(liu)搬家(jia)(jia)站場、航(hang)線(xian)、港口城𝓰市、輪渡還(huan)有配套配制安全配制等有形化的(de)財產。
獨立于(yu)公(gong)(gong)(gong)路(lu)水路(lu)公(gong)(gong)(gong)共(gong)基礎設施、不構(gou)(gou)成公(gong)(gong)(gong)路(lu)水路(lu)公(gong)(gong)(gong)共(gong)基礎設施使用不可缺少組成部分的管(guan)理(li)用房屋(wu)構(gou)(gou)筑物、設備(bei)、車輛、船舶,不對社(she)會(hui)公(gong)(gong)(gong)眾開放的公(gong)(gong)(gong)務(wu)碼頭,不再提供(gong)公(gong)(gong)(gong)共(gong)服務(wu)的公(gong)𒁃(gong)(gong)路(lu)水路(lu)設施,其會(hui)計核算適用《政(zheng)府(fu)會(hui)計準則第3號——固定資產》,納入(ru)單位固定資產管(guan)理(li)。
(二)公路(lu)(lu)工程水路(lu)(lu)公共(gong)性地基生活(huo)設施的記賬層(cengജ)面
1.確定記賬主體的一(yi)般(ban)原則。
各部路網車輛領(ling)導政府(fu)部🗹門還應(ying)以鐵路水路通(tong)用條件設施(shi)(shi)設備檢修(xiu)檢修(xiu)機(ji)制(zhi),以“誰分(fen)擔(dan)檢修(xiu)檢修(xiu)部門職責,由誰記(ji)賬(zhang)”的的基本(ben)原則,并聯系(xi)會直接分(fen)擔(dan)后(hou)期的收入支出責任書情形(xing),有(you)效斷定鐵路水路通(tong)用條件設施(shi)(shi)設備檢修(xiu)的記(ji)賬(zhang)主題(ti)。
重要性(xing)記賬主題公戶路水路公共性(xing)基本(ben)條(tiao)件設備事實上認時應組織(zhi)協調共同,𝄹抓好(hao)凈(jing)資產(cha▨n)根本(ben)不(bu)(bu)連續、不(bu)(bu)疏忽。
2.確定(ding)記賬主體(ti)的有關(guan)具(ju)體(ti)規定(ding)。
(1)中央委托(tuo)地(di)方(fang)承(cheng)擔管理維護(hu)職責的公路水路公共基礎設施,應(ying)當由地(di)方(fang)具(ju)體(ti)(ti)承(cheng)擔管理維護(hu)職責的交通運輸行(xing)政事業單(dan)位(wei)作為(wei)記賬主體(ti)(ti)。委🍌托(tuo)方(fang)應(🐟ying)當設置備查簿進行(xing)登記。
(2)對于由(you)企業(ye)舉債形成(cheng)的非收費公(gong)(gong)路,相關債務(wu)已經由(you)政(zheng)府承擔的,應當及時從(cong)企業(ye)資(zi)產負債表中(zh🌼ong)剝離(li),按(an)上述一般原則確定公(gong)(gong)路公(gong)(gong)共基礎設(she)施的記(ji)賬主體,并及時登記(ji)入賬。
(3)對于車(che)輛(liang)通行(xing)(xing)費納入政府(fu)性(xing)基(ji)金預算管理(li)且(qie)相應的(de)(de)債務由(you)政府(fu)償還的(de)(de)政府(fu)收費公(gong)路(包(bao)括存量的(de)(de)政府(fu)還貸公(gong)路),由(you)負責編制(zhi)車(che꧙)輛(liang)通行(xing)(xing)費支出預算的(de)(de)交通運輸行(xing)(xing)政事業單位作為記賬主(zhu)體。
(4)對于(yu)由企業舉債并負責償還的(de)收費(fei)公路,采(cai)用(yong)政府和(he)社會(hui)資(zi)本(ben)合作(zuo)(PPP)模(mo)式(shi)形成的(de),政府方(fang)(fang)應當(dang)(dang)按照(zhao)《政府會(hui)計準(zhun)則(ze)第(di)10號(hao)——政府和(he)社會(hui)資(zi)本(ben)合作(zuo)項(xiang)目合同》及其應用(yong)指(zhi)南的(de)相(xiang)關(gua🔯n)(guan)規(gui)定(ding)確(que)定(ding)記賬(zhang)主(zhu)(zhu)體;采(cai)用(yong)建(jian)設-運營-移交(BOT)方(fang)(fang)式(shi)形成但未納入(ru)(ru)全國PPP綜合信息平臺項(xiang)目庫,且企業方(fang)(fang)已按照(zhao)相(xiang)關(guan)(guan)企業會(hui)計準(zhun)則(ze)確(que)認為(wei)無形資(zi)產的(de),政府方(fang)(fang)應當(dang)(dang)參照(zhao)《政府會(hui)計準(zhun)則(ze)第(di)10號(hao)——政府和(he)社會(hui)資(zi)本(ben)合作(zuo)項(xiang)目合同》及其應用(yong)指(zhi)南的(de)相(xiang)關(guan)(guan)規(gui)定(ding)確(que)定(ding)記賬(zhang)主(zhu)(zhu)體;除上述情形外(wai)且已由企業方(fang)(fang)入(ru)(ru)賬(zhang)的(de),地方(fang)(fang)交通運輸主(zhu)(zhu)管(guan)部(bu)門應當(dang)(dang)設置(zhi)備(bei)查簿(bu)進(jin)行(xing)登記,待后續(xu)相(xiang)🅺關(guan)(guan)規(gui)定(ding)明(ming)確(que)后,再(zai)進(jin)行(xing)調整。
(5)對于天然(ran)航道、天然(ran)錨地和(he)無(wu)償(chang)劃(hua)撥的(de)土地,不進行(xing)價值核算,無(wu)需確認入賬,對其具有管理維護職責的(de)交通運輸(shu)行(xing)政(zheng)事業單位應當設置備(b🌊ei)查簿進行(xi꧂ng)登記。
對于已按(an)(an)財會〔2018〕34號文有(you)關規(gui)(gui)定(ding)入(ru)賬的存量公(gong)路水路公(gong)共(gong)基(ji)礎(chu)(chu)設(she)(she)施(shi),其記(ji)(ji)(ji)(ji)賬主體(ti)與上(shang)述(shu)規(gui)(gui)定(ding)不一致的,應當自2021年1月1日(ri)起根據上(shang)述(shu)規(gui)(gui)定(ding)予以(yi)調整。記(ji)(ji)(ji)(ji)賬主體(ti)按(an)(an)規(gui)(gui)定(ding)增(zeng)加公(gong)共(gong)基(ji)礎(chu)(chu)設(she)(she)施(shi)的,借記(ji)(ji)(ji)(ji)“公(gong)共(gong)基(ji)礎(chu)(chu)設(she)(she)施(shi)”科(ke)目,貸(dai)記(ji)(ji)(ji)(ji)“累(lei)計(ji)盈余(yu)”科(ke)目;按(an)(an)規(gui)(gui)定(ding)減少(shao♔)公(gong)共(gong)基(ji)礎(chu)(chu)設(she)(she)施(shi)的,做(zuo)相(xiang)反的會計(ji)分錄。
三、至于機耕路水(shui)路公眾前提公用設施的(de)造成
(三)工路(lu)水路(lu)通用基礎ꦗ(chu)條件(jian)裝(zhu♏ang)置的產生(sheng)
鐵路(lu)🧸水路(lu)共(gong)(gong)同(tong)根(gen)基(ji)(ji)(ji)性(xing)(xing)生活公(gong)(gong)共(gong)(gong)性🔥(xing)(xing)基(ji)(ji)(ji)礎(chu)設(she)(she)(she)施(shi)(shi)建(jian)(jian)設(she)(she)(she)設(she)(she)(she)備涵蓋鐵路(lu)共(gong)(gong)同(tong)根(gen)基(ji)(ji)(ji)性(xing)(xing)生活公(gong)(gong)共(gong)(gong)性(xing)(xing)基(ji)(ji)(ji)礎(chu)設(she)(she)(she)施(shi)(shi)建(jian)(jian)設(she)(she)(she)設(she)(she)(she)備、汽車的(de)貨物運輸站共(gong)(gong)同(tong)根(gen)基(ji)(ji)(ji)性(xing)(xing)生活公(gong)(gong)共(gong)(gong)性(xing)(xing)基(ji)(ji)(ji)礎(chu)設(she)(she)(she)施(shi)(shi)建(jian)(jian)設(she)(she)(she)設(she)(she)(she)備和水路(lu)共(gong)(gong)同(tong)根(gen)基(ji)(ji)(ji)性(xing)(xing)生活公(gong)(gong)共(gong)(gong)性(xing)(xing)基(ji)(ji)(ji)礎(chu)設(she)(she)(she)施(shi)(shi)建(jian)(jian)設(she)(she)(she)設(she)(she)(she)備。
國(guo)(guo)道(dao)服務的性(xing)根(gen)本(ben)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)措施(shi)收錄國(guo)(guo)道(dao)居(ju)住(zhu)用(yong)(yong)(yong)(yong)地、國(guo)(guo)道(dao)(含(han)國(guo)(guo)道(dao)橋涵、國(guo)(guo)道(dao)隧洞(dong)、國(guo🍌)(guo)道(dao)渡(du)口等(deng))及建筑物、流量(liang)安全管(guan)(guan)理建筑項目及延途公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)措施(shi)(含(han)流量(liang)安全管(guan)(guan)理健(jian)康(kang)安全公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)措施(shi)、安全管(guan)(guan)理公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)措施(shi)、服務的公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)措施(shi)、園林綠化(hua)環保健(jian)康(kang)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)措施(shi))等(deng)。
車子汽運(yun)站公共(gong)性(xing)(xing)理論知識配(😼pei)(pei)制首(shou)要還(huan)有運(yun)動(dong)場地配(pei)(pei)制、站務(wu)辦(ban)公房、的(de)生產輔助制作辦(ban)公房、衛(wei)生與服(fu)務(wu)性(xing)(xing)配(pei)(pei)制。
水路(lu)服(fu)(fu)務(wu)(wu)(wu)(wu)性(xing)(xing)知(zhi)(zhi)識(shi)(shi)基(ji)本(ben)(ben)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)場地配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)體(ti)系涉(she)及(ji)航(hang)運服(fu)(fu)務(wu)(wu)(wu)(wu)性(xing)(xing)知(zhi)(zhi)識(shi)(shi)基(ji)本(ben)(ben)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)場地配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)體(ti)系、沿岸(an)航(hang)海(hai)(hai)擔(dan)保(bao)服(fu)(fu)務(wu)(wu)(wu)(wu)性(xing)(xing)知(zhi)(zhi)識(shi)(shi)基(ji)本(ben)(ben)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)場地配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)體(ti)系、海(hai)(hai)港(gang)口(kou)(kou)(kou)集(ji)裝(zhuang)箱港(gang)口(kou)(kou)(kou)碼(ma)頭(tou)服(fu)(fu)務(wu)(wu)(wu)(wu)性(xing)(xing)知(zhi)(zhi)識(shi)(shi)基(ji)本(ben)(ben)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)場地配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)體(ti)系和(he)輪(lun)渡服(fu)(fu)務(wu)(wu)(wu)(wu)性(xing)(xing)知(zhi)(zhi)識(shi)(shi)基(ji)本(ben)(ben)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)場地配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)體(ti)系。航(hang)運服(fu)(fu)務(wu)(wu)(wu)(wu)性(xing)(xing)知(zhi)(zhi)識(shi)(shi)基(ji)本(ben)(ben)公(gong)(gong)(g🌳ong)(gong)用(yong)(yong)(yong)(yong)(yong)配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)場地配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)體(ti)系最(zui)常(chang)見是涉(she)及(ji)航(hang)運、通航(hang)建(jian)造物、航(hang)運治(zhi)理建(jian)造物、航(hang)標、其余(yu)助航(hang)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)場地配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)體(ti)系。沿岸(an)航(hang)海(hai)(hai)擔(dan)保(bao)服(fu)(fu)務(wu)(wu)(wu)(wu)性(xing)(xing)知(zhi)(zhi)識(shi)(shi)基(ji)本(ben)(ben)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)場地配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)體(ti)系最(zui)常(chang)見是涉(she)及(ji)沿岸(an)航(hang)運、航(hang)標、其余(yu)助航(hang)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)場地配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)體(ti)系。海(hai)(hai)港(gang)口(kou)(kou)(kou)集(ji)裝(zhuang)箱港(gang)口(kou)(kou)(kou)碼(ma)頭(tou)服(fu)(fu)務(wu)(wu)(wu)(wu)性(xing)(xing)知(zhi)(zhi)識(shi)(shi)基(ji)本(ben)(ben)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)場地配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)體(ti)系最(zui)常(chang)見是涉(she)及(ji)集(ji)裝(zhuang)箱港(gang)口(kou)(kou)(kou)碼(ma)頭(tou)及(ji)附屬公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)場地配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)體(ti)系、防(fang)波堤(di)、護岸(an)、往來港(gang)航(hang)運、錨(mao)地等。輪(lun)渡服(fu)(fu)務(wu)(wu)(wu)(wu)性(xing)(xing)知(zhi)(zhi)識(shi)(shi)基(ji)本(ben)(ben)公(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)場地配(pei)(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)(tao)(tao)(tao)體(ti)系涉(she)及(ji)集(ji)裝(zhuang)箱港(gang)口(kou)(kou)(kou)碼(ma)頭(tou)、躉船、主干(gan)道(引(yin)道)、因素牌、候船室(亭)、付費亭等。
公(gong)路水路公(gong)共基礎設施資產構成見附件1。
四、有關(guan💃)公路橋水路公益(yi)性基礎知識(shi)設備(bei)的缺省檢(jian༒)定
(四✃(si))鐵路水路共同條(tiao)件(jian)生活設施♔起始記量的條(tiao)件(jian)
對于(yu)2019年1♍月(yue)1日(ri)起新增(zeng)的公路水路公共基礎設(she)施,應當按照《政府會計準(zhun🌸)則第5號(hao)——公共基礎設(she)施》的規定進行初始計量。
對于尚未(𓆏wei)入賬的公(gong)路(lu)(lu)水路(lu)(lu)公(gong)共基礎設(she)(she)施,在(za💛i)《基本(ben)建(jian)(jian)設(she)(she)財(cai)務管理(li)規定(ding)》(財(cai)建(jian)(jian)〔2002〕394號)施行之(zhi)后建(jian)(jian)成的,一(yi)般應(ying)(ying)當按(an)照其初始(shi)購建(jian)(jian)成本(ben)入賬;在(zai)《基本(ben)建(jian)(jian)設(she)(she)財(cai)務管理(li)規定(ding)》施行之(zhi)前建(jian)(jian)成的,應(ying)(ying)當按(an)照財(cai)會(hui)〔2018〕34號文有關規定(ding)確定(ding)初始(shi)入賬成本(ben)。分屬于不同(tong)記賬主體的同(tong)一(yi)公(gong)路(lu)(lu)水路(lu)(lu)公(gong)共基礎設(she)(she)施,初始(shi)入賬成本(ben)的確定(ding)應(ying)(ying)采(cai)用一(yi)致的會(hui)計政策。
對于已按財會〔2018〕34號(hao)文有關(guan)規定(ding)入(ru)賬(zhang)的(de)存量公(gong)路水路公(gong)共基礎(chu)設施,🉐其(qi)初始入(ru)賬🥃(zhang)成本(ben)無需調整。
(五)重設總成(cheng)本準則實際(ji)上(shang)定
按開啟制造(zao)費投入用于(yu)默認(ren)做賬制造(zao)費投入的供應量農(nong)村公(gong)路(lu)(lu)水路ཧ(lu)(lu)公(gong)共性的基(ji)礎公(gong)共設(she)施,其開啟制造(zao)費投入基(ji)準還應按下(xia)例權限管(guan)理設(she)定(ding):
中(zhong)共中(zhong)央(yang)級高(gaoꦰ)速(su)公路(lu)網(wang)高(gao)速(su)公路(lu)裝卸(xie)搬運財政企業部分(fen)制造保(bao)(bao)養保(bao)(bao)養責任的高(gao)速(su)公路(lu)水(shui)路(lu)服務性根基措施重制利(li)潤條件,由浙江省人(ren)民政府高(gao)速(su)公路(lu)網(wang)高(gao)速(su)公路(lu)裝卸(xie)搬運掌管部分(fen)全權負責設定。
中央軍事下令讓地點承(cheng)🐎擔起的(de)管理維(wei)護崗(gang)位責任制的(de)鐵(tie)路(lu)橋水路(lu)公用設備(bei)(bei)依據設備(bei)(bei)的(de)解鎖成本價(jia)標,由地點交通(tong)銀(yin)行運輸配送(song)主要負責人(ren)個部門主要負責實施。
省(sheng)道(dao)、省(sheng)管航線的(de)從置投(tou)資價格細(xi)則(ze),由省(sheng)市級貨(huo)物公(gong)路(lu)運(yun)輸車(che)(che)輛公(gong)路(lu)運(yun)輸經理(li)助(zhu)理(li)監管個部門全權擔任指(zhi)定出(chu)(chu);縣道(dao)、鄉(xiang)道(dao)、村道(dao),或者(zhe)小轎車(che)(che)貨(huo)物公(gong)路(lu)運(yun)輸站、許多平臺航線、沿海地區助(zhu)車(che)(c꧋he)載導航措施、平臺航運(yun)、輪(lun)渡的(de)從置投(tou)資價格細(xi)則(ze),由省(sheng)市級貨(huo)物公(gong)路(lu)運(yun)輸車(che)(che)輛公(gong)路(lu)運(yun)輸經理(li)助(zhu)理(li)監管個部門全權擔任明顯(xian)指(zhi)定出(chu)(chu)廠(chang)家。
各有關部門(men)和單位ꦕ應當在2021年6月30日之前,按照上述權(quan)限制定并公(gong)布(bu)相關公(gong)路水路公(gong)共(gong)基(ji)礎(chu)設施的重(zhong)置成(cheng)本標準。
(六)重設成(cheng)本預算細則參考使用要素
來(lai)確(que)定(ding)庫存量(liang)公(gong)路(lu)橋(qiao)水(shui)路(lu)公(gong)益性理論(lun)知識生活設施重制總價(jia)格(ge)時(shi),除最(zui)主要依照消耗量(liang)定(ding)額規則外(wai),還(huan)應做好考慮的(de)反(fan)應重制總價(jia)格(ge)規則的(de)其(qi)余緣由,實際如🐎表:
鐵(tie)路應重要(yao)參(can)考選取地(di)(di)域性、地(di)(di)形區、技術工藝(yi)中等(deng)級、地(di)(di𒉰)基(ji)高(gao)度、從地(di)(di)面物料型號;
各(ge)類汽(qi)車貨運站應(ying)最✅(zui)主(zhu)要(yao)的參照結(jie)構特征多種(zhong)類型(xing)、經(jing)營(ying)規模;
航(hang)(hang)運(yun)應(ying)最主要的(de)學習航(ha🅷ng)(hang)運(yun)維(wei)護與保養(yang)絕對誤差、航(hang)(hang)運(yun)技術設♔備等級分;
通航建筑工程物應通常參(can)看系統(tong)游戲等(deng)級、大(da)規模;
航線專項整治🔥建筑設計物(wu)應注意關聯性構(gou)造(zao)形式、企業規(gui)模(mo);
航標應主要是對比設(she)備(bei)💝構造(zao)類、市場規模、長寬高、航線(xian)檔(dang)次(ci);
的助航設備可學習機構款式、范圍;
集(ಌji)裝箱碼頭及其他(ta)體系應最主(zhu)要的參(can)閱的分類購成(cheng)、架構方式、占比;
防波堤應主耍參考選取的結構類行、投資規模;
護岸(an)應重要學習組(zu)成方式、建設規模;
錨地(di)應注意規范的規模。
五、關干鐵路橋水路通用基礎(chu)框(kuang)架服(fu)務設施的明(ming)細表分攤
(七)二級公路共公基礎知(zhi)識建(jian)筑設施的明細表成本核算
機(ji)耕路(lu)公(gong)共信息(xi)地基公(gong)用(yong)設施須得決定人事(shi)部門登(deng)級(ji)、路(lu)線圖(含樁號)完成費用(yong)明(ming)細計(ji)算(suan)成本(ben),機(ji)耕路(lu)工藝登(deng)級(ji)、公(gong)里遠數等最為(❀wei)助手計(ji)算(suan)成本(ben)。
根據行政(zheng)管(guan)理會員(yuan)等級(ji),省(sheng)道公用建筑設(she)施(shi)地基(j💖i)建筑設(she)施(shi)怎樣(yang)涉及省(sheng)道、省(sheng)道、縣道、鄉道和村🌳道。
ও (八)貨車客運中心(xin)站公共服務基礎(chu)性措(cuo)施的清單成本計(ji)算(suan)
汽車汽車站站予以(yi)按貨運站名稱(cheng)大全(quan)和凈資產行業類型做(zuo)出(chu)清單🅘選擇(ze)。
(九)水路共(gong)公(gong)地基裝置的(de)詳細折(zhe)算
航線公用設施管理(li)基礎(chu)條件(jian)設施管理(li)須得按💃航線名號、固定資產專(zhuan)業類別(bie)開展名細計(ji)算。
東(dong)(dong)部(bu)航(hang)(hang)(hang)(hang)海質量(liang)服務保障(zhang)公用設備(bei)根基設備(bei)應(ying)由按東(dong)(dong)部(bu)航(hang)(hang)(hang)(hang)運(yun)標(biao)(biao)題、航(hang)(hang)(hang)(hang)標(biao)(biao)品(pin)類(視覺(jue)圖(tu)片航(hang)(hang)(hang)(hang)標(biao)(biao)、音響喇叭航(hang)(hang)(hang)(hang)標(biao)(biao)和無(wu)線數(shu)字電航(hang)(hang)(hang)(hang)標(biao)(biao))和其它的(de)東(dong)(dong)部(bu)航(hang)(hang)(hang)(hang)海質量(liang)服務保障🐎(zhang)設備(bei)品(pin)類來詳情計算成本。
航(hang)運查(cha)詢(xun)(xun)公共性依據(ju)措施應該(gai)按(an)航(hang)運查(cha)⛦詢(xun)(xun)名(ming)稱、資金品類開展費用明(ming)細成(cheng)(cheng)本計算成(cheng)(cheng)本,港(gang)區、資金數(shu)為、運輸量等用作(zuo)外掛成(cheng)(cheng)本計算成(cheng)(cheng)本🐻。
輪渡(du)通(to꧋n🦄g)用基礎理(li)論安(an)全設施(shi)還應按渡(du)口命名和凈(jing)資(zi)產行(xing)業類別做好清單(dan)統計。
(十)費用明細統計(ji)一些規(gui)范
公路(lu)水(sh꧂ui)路(lu)公共基礎設施𒉰(shi)會計明(ming)細科目及(ji)編(bian)碼見附件2。
各(ge)有千秋關(guan)記賬(zhang)主休在完(wan)成農村公路水(shui)路通用(yong)基礎理論建筑(zhu)設施明細帳計算的(de)而且(qie),還應完(wan)成備查簿等級,相(xiang)信日志基金(jin)包含部(bu)件的(de)各(g🐻e)稱(cheng)、開發時刻、基金(jin)社(she)會價值等。
對于(yu)已按財會〔2018〕34號文有關規定(ding)入賬的存量公路(lu)水路(lu)公共(gong)基礎設施,其(qi)明細科꧟目應當自2021年1月(yue)1日起(qi)按照本通知規♓定(ding)予以調整。
六、關于幼兒(er)園集體質量保障
(五一(yi))須嚴(yan)格法律責(ze)任(ren)到落(luo)到位
各級交通運輸(shu)行政事業單位(wei)要高(gao)度重視(shi)公路(lu)水(shui)路(lu)公共(gong)基(ji)礎設施的會(hui)計核算工作(zuo),加(jia)強組(zu)織(zhi)領導,明確(que)(que)任(ren)務分(fen)工和(he)責(ze)任(ren),理順工作(zuo)機(ji)制,抓好組(zu)織(zhi)落實(shi)(shi),確(que)(que)保(bao)改(gai)革順利推進。各記賬主體(ti)要切實(shi)(shi)擔負起(qi)主體(ti)責(ze)任(ren),制定詳細的實(shi)(shi)施方案,明確(que)(que)工作(zuo)目標,充實(shi)(shﷺi)會(hui)計人(ren)員,落實(shi)(shi)工作(zuo)責(ze)任(ren),確(que)(que)保(bao)認(ren)識到位(wei)、組(zu)織(zhi)到位(wei)、人(ren)員到位(wei),并于(yu)2021年12月31日之(zhi)前按照政府會(hui)計準則制度及本通知規定將(jiang)存(cun)量公路(lu)水(shui)路(lu)公共(gong)基(ji)礎設施納(na)入政府會(hui)計核算。
(12)大力加強國際業務(wu)檢查指導
各(ge)區域(yu)財(cai)(cai)(cai)務(wu)(wu)部(bu)、交(jiao)行(xing)搬家副經理部(bu)要隨(sui)著本通告心情,根據好地(di)方實計,科學研究指(zhi)定(ding)好地(di)方道路水(shui)路共同(tong)框架理論生活場地(di)設(she)施財(cai)(cai)(cai)務(wu)(wu)人(ren)員分攤(tan)(tan)施工規程,增加對部(bu)下(xia)行(xing)政(zheng)🦹處企業(ye)方深(shen)入(ru)開展道路水(shui)路共同(tong)框架理論生活♛場地(di)設(she)施財(cai)(cai)(cai)務(wu)(wu)人(ren)員分攤(tan)(tan)運作(zuo)的檢(jian)查指(zhi)導。鞭策探索世界形成加強(qiang)制度建設(she)政(zheng)府部(bu)財(cai)(cai)(cai)務(wu)(wu)人(ren)員分攤(tan)(tan)績效考評制度,促進推動(dong)績效考評如何評價可(ke)是軟件。
(第十三(san))進階貫(guan)徹專業培訓
各區(qu)域財(cai)政(zheng)崗(gang)位崗(gang)位、出行配送副經理崗(gang)位要積極參與進(jin)行鐵路水(shui)路公(gong)共服(fu)務(w🦂u)(wu)根本公(gong)共設施選擇選擇辦公(gong)任務(wu)(wu)的(de)政(zheng)策性理解和貫徹落實(shi)學習(xi)技術(shu)(shu)培訓課(ke)(ke)程辦公(gong)任務(wu)(wu),持續不斷(duan)的(de)北延學習(xi)技術(shu)(shu)培訓課(ke)(ke)程保(bao)(bao)險業務(wu)(wu),促進(jin)學習(xi)技術(shu)(shu)培訓課(ke)(ke)程辦公(gong)任務(wu)(wu)達成全覆蓋面(mian),使選擇及涉及員工(gong)迅速、周到(dao)(dao)地(di)知道(dao)相關部門(men)選擇會(hui)計準則(ze)制度管理的(de)工(gong)作的(de)一項歸(gui)定和實(shi)際的(de)標準要求,確實(shi)挺(ting)高(gao)保(bao)(bao)險業務(wu)(wu)思想(xiang)(xiang)素質和管理的(de)工(gong)作質量(liang),有效確保(bao)(bao)辦公(gong)任務(wu)(wu)歸(gui)到(dao)(dao)實(shi)處(chu)、想(xiang)(xiang)到(dao)(dao)時效。
▨ 附(fu)件1:公路水💎路公共基(ji)礎(chu)設施資(zi)產構成(cheng)表(biao)
附件2:公路水路公共基(ji)礎設施會計明細(xi)科目(mu)及編碼表
專家老(lao)師門部 交(jiao)通管理及運輸(shu)部
2020年12月30日
(來歷(li):財政廳部會計會計司(si))