財(cai)會〔2020〕23號
各省區(qu)市、自治(zhi)權區(qu)、行政區(qu)、策劃(hua)單列(lie൲)市不需(xu)要廳(局(ju))、公共交(jiao)通管理裝(zhuang)運廳(局(ju)、委),全疆生孩(hai)子施工團隊不需(xu)要局(ju)、公共交(jiao)通管理裝(zhuang)運局(ju):
為了確保(bao)政(zheng)(zheng)(zheng)府(fu)會(hui)(hui)(hui)(hui)(hui)計(ji)準(zhun)則(ze)(ze)制(zhi)度在交通(tong)運輸領域全(quan)面有效實施(shi),根據《政(zheng)(zheng)(zheng)府(fu)會(hui)(hui)(hui)(hꦚui)(hui)計(ji)準(zhun)則(ze)(ze)——基本(ben)準(zhun)則(ze)(ze)》(財政(zheng)(zheng)(zheng)部令(ling)第(di)(di)78號(hao)(h♔ao))、《政(zheng)(zheng)(zheng)府(fu)會(hui)(hui)(hui)(hui)(hui)計(ji)準(zhun)則(ze)(ze)第(di)(di)5號(hao)(hao)——公(gong)共基礎(chu)設施(shi)》(財會(hui)(hui)(hui)(hui)(hui)〔2017〕11號(hao)(hao))、《政(zheng)(zheng)(zheng)府(fu)會(hui)(hui)(hui)(hui)(hui)計(ji)準(zhun)則(ze)(ze)第(di)(di)10號(hao)(hao)——政(zheng)(zheng)(zheng)府(fu)和(he)社會(hui)(hui)(hui)(hui)(hui)資本(ben)合作項(xiang)目合同》(財會(hui)(hui)(hui)(hui)(hui)〔2019〕23號(hao)(hao))和(he)《關(guan)于進一步做好(hao)政(zheng)(zheng)(zheng)府(fu)會(hui)(hui)(hui)(hui)(hui)計(ji)準(zhun)則(ze)(ze)制(zhi)度新舊銜(xian)接(jie)和(he)加強行政(zheng)(zheng)(zheng)事業(ye)單位(wei)資產核算的通(tong)知》(財會(hui)(hui)(hui)(hui)(hui)〔2018〕34號(hao)(hao))等規定(ding),結合交通(tong)運輸行業(ye)實際,現就進一步加強公(gong)路(lu)(lu)水路(lu)(lu)公(gong)共基礎(chu)設施(shi)政(zheng)(zheng)(zheng)府(fu)會(hui)(hui)(hui)(hui)(hui)計(ji)核算有關(guan)事項(xiang)通(tong)知如(ru)下:
一、總體性讓
一(yi)級工(gong)路交通(tong)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)網꧑水路公(gong)(gong)用共(gong)(gong)(gong)(gong)同(tong)信(xin)息(xi)措(cuo)(cuo)(cuo)施(shi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)知(zhi)(zhi)識(shi)(shi)(shi)性(xing)(xing)(xing)(xing)共(gong)(gong)(gong)(gong)同(tong)信(xin)息(xi)措(cuo)(cuo)(cuo)施(shi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)是市(shi)縣政府性(xing)(xing)(xing)(xing)辦公(gong)(gong)室股權的(de)(de)必(bi)要根據區域。合理(li)(li)(li)(li)(li)(li)(li)(li)(li)化性(xing)(xing)(xing)(xing)合理(li)(li)(li)(li)(li)(li)(li)(li)(li)性(xing)(xing)(xing)(xing)查證(zheng)、劑量、記(ji)錄時間和(he)(he)匯報單(dan)一(yi)級工(gong)路交通(tong)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)網水路公(gong)(gong)用共(gong)(gong)(gong)(gong)同(tong)信(xin)息(xi)措(cuo)(cuo)(cuo)施(shi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)知(zhi)(zhi)識(shi)(shi)(shi)性(xing)(xing)(xing)(xing)共(gong)(gong)(gong)(gong)同(tong)信(xin)息(xi)措(cuo)(cuo)(cuo)施(shi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)股權,對(dui)組(zu)建(jian)(jian)(jian)責任(ren)突(tu)發制(zhi)的(de)(de)市(shi)縣政府性(xing)(xing)(xing)(xing)辦公(gong)(gong)室理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)知(zhi)(zhi)識(shi)(shi)(shi)性(xing)(xing)(xing)(xing)錢(qian)(qian)(qian)財匯報單(dan)系統,使(shi)一(yi)級工(gong)路交通(tong)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)網水路公(gong)(gong)用共(gong)(gong)(gong)(gong)同(tong)信(xin)息(xi)措(cuo)(cuo)(cuo)施(shi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)知(zhi)(zhi)識(shi)(shi)(shi)性(xing)(xing)(xing)(xing)共(gong)(gong)(gong)(gong)同(tong)信(xin)息(xi)措(cuo)(cuo)(cuo)施(shi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)更加好(hao)保(bao)證(zheng)服務(wu)進步、做(zuo)出貢獻公(gong)(gong)民含有必(bi)要必(bi)要性(xing)(xing)(xing)(xing)。不(bu)(bu)得不(bu)(bu)保(bao)持以(yi)習(xi)總(zong)書記(ji)新網絡(luo)中(zhong)國(guo)國(guo)家上海(hai)特色當今社會(hui)理(li)(li)(li)(li)(li)(li)(li)(li)(li)性(xing)(xing)(xing)(xing)主(zhu)義思想意(yi)識(shi)(shi)(shi)為制(zhi)定方(fang)案(an),繃得把握責任(ren)突(tu)發制(zhi)市(shi)縣政府性(xing)(xing)(xing)(xing)辦公(gong)(gong)室理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)知(zhi)(zhi)識(shi)(shi)(shi)性(xing)(xing)(xing)(xing)錢(qian)(qian)(qian)財匯報單(dan)系統改革的(de)(de)實質的(de)(de)總(zong)體布局對(dui)象和(he)(he)任(ren)務(wu)卡,狠下功夫推進項目建(jian)(jian)(jian)造一(yi)級工(gong)路交通(tong)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)網水路公(gong)(gong)用共(gong)(gong)(gong)(gong)同(tong)信(xin)息(xi)措(cuo)(cuo)(cuo)施(shi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)知(zhi)(zhi)識(shi)(shi)(shi)性(xing)(xing)(xing)(xing)共(gong)(gong)(gong)(gong)同(tong)信(xin)息(xi)措(cuo)(cuo)(cuo)施(shi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)會(hui)計實務(wu)賬(zhang)務(wu)處理(li)(li)(li)(li)(li)(li)(li)(li)(li),完(wan)全反饋一(yi)級工(gong)路交通(tong)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)網水路股權“家產”,做(zuo)實市(shi)縣政府性(xing)(xing)(xing)(xing)辦公(gong)(gong)室錢(qian)(qian)(qian)財匯報單(dan)和(he)(he)財政事業單(dan)位性(xing)(xing)(xing)(xing)國(guo)有制(zhi)股權匯報單(dan)的(de)(de)賬(zhang)務(wu)處理(li)(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)知(zhi)(zhi)識(shi)(shi)(shi)性(xing)(xing)(xing)(xing),為減緩(huan)建(jian)(jian)(jian)造交通(tong)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)世界強國(guo),促使(shi)交通(tong)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)運輸(shu)物(wu)流制(zhi)理(li)(li)(li)(li)(li)(li)(li)(li)(li)體系建(jian)(jian)(jian)設和(he)(he)制(zhi)理(li)(li)(li)(li)(li)(li)(li)(li)(li)功能現在化保(bao)證(zheng)的(de)(de)理(li)(li)(li)(li)(li)(li)(li)(li)(li)論(lun)知(zhi)(zhi)識(shi)(shi)(shi)性(xing)(xing)(xing)(xing)安全保(bao)障。
二、至于鐵路水(shui)路通用(yong)條件服務設施肯定認
(一)公(𒀰gong)路(lu)網水路(lu)公(gong)用(yonꩲg)條件配套(tao)設施(shi)的表述
本(ben)溫(wen)馨(xin)提(ti)示(shi)所稱的鐵路(lu)(lu)(lu)(lu)橋水路(lu)(lu)(lu)(lu)共公框(kuang)架油(you)煙凈(jing)化(hua)器(qi),指各項一(yi)級公路(lu)(lu)(lu)(lu)一(yi)級公路(lu)(lu)(lu)(lu)網車輛(liang)主(zhu)觀(guan)監管部門為考🤪慮社會(hui)存(cun)在(zai)共公一(yi)級公路(lu)(lu)(lu)(lu)🍸一(yi)級公路(lu)(lu)(lu)(lu)網車輛(liang)要求所操縱的鐵路(lu)(lu)(lu)(lu)橋、車輛(liang)站場、河道、集裝箱碼頭、輪渡基本(ben)搭(da)配油(you)煙凈(jing)化(hua)器(qi)等無(wu)形凈(jing)資產。
獨立于(yu)公(gong)(gong)(gong)(gong)路(lu)(lu)水路(lu)(lu)公(gong)(gong)(gong)(gong)共基(ji)礎(chu)設施(shi)、不(bu)(bu)構成公(gong)(gong)(gong)(gong)路(lu)(lu)水路(lu)(l𓄧u)公(gong)(gong)(gong)(gong)共基(ji)礎(chu)設施(shi)使用(yong)不(bu)(bu)可缺少組成部分(fen)的管理用(yong)房(fang)屋構筑物、設備、車輛、船舶,不(bu)(bu)對(dui)社會公(gong)(gong)(gong)(gong)眾開放的公(gong)(gong)(gong)(gong)務(wu)碼(ma)頭,不(bu)(bu)再提供(gong)公(gong)(gong)(gong)(gong)共服務(wu)的公(gong)(gong)(gong)(gong)路(lu)(lu)水路(lu)(lu)設施(shi),其會計核算適(shi)用(yong)《政府會計準(zhun)則第3號(hao)——固♎(gu)定資產》,納(na)入單(dan)位固(gu)定資產管理。
(二)國道水路(lu)公共信息條件配套設施的記賬主(zhu)休
1.確定記賬(zhang)主體的一般原則。
縣級交通的(de)(de)管(guan)理(li)制(zhi)(zhi)度工(gong)路(lu)(lu)運輸掌管(guan)團(tuan)隊(dui)需安裝(zhuang)其工(gong)路(lu)(lu)水路(lu)(lu)共公(gong)(gong)(gong)根基知識生活公(gong)(gong)(gong)用設(she)施(shi)的(de)(de)管(guan)理(li)制(zhi)(๊zhi)度體質,安裝(zhuang)“誰制(zhi)(zhi)造的(de)(de)管(guan)理(li)制(zhi)(zhi)度保障崗位損(sun)失制(zhi)(zhi),由誰記賬”的(de)(de)條件,并(bing)切合隨(sui)時制(zhi)(zhi)造隨(sui)后收入(ru)支出(chu)損(sun)失時候,適宜確實工(gong)路(lu)(lu)水路(lu)(lu)共公(gong)(gong)(gong)根基知識生活公(gong)(gong)(gong)用設(she)施(shi)的(de)(de)記賬主體性。
涉(she)及記賬主(zhu)體結構對(dui)公(gong)轉賬路(lu)水(shui)路(lu)๊公(gong)益性基本條(tiao)件(jian)安全設施(shi).認應先協商不對(dui),切實(shi)保障資金核定(dinꦍg)不相同、不忽略。
2.確定記(ji)賬主(zhu)體的有關具體規定。
𝔍 (1)中央(yang)委(wei)托地(di)方(fang)承擔管理(li)維護職責(ze)的(de)公(gong)路水路公(gong)共基礎設施,應當由(you)地(di)方(fang)具(ju)體(ti)承擔管理(li)維護職責(ze)的(de)交通運輸行政事業單位作為(wei)記賬(zhang)主(zhu)體(ti)。委(wei)托方(fang)應當設置備(bei)查簿進行登(deng)記。
(2)對(dui)于由企業舉(j☂u)債(zhai)形成的非收費公(gong)(gong)路,相關債(zhai)務已經由政府承擔的,應當(dang)及時從企業資(zi)產負債(zhai)表中剝離,按(an)上述一般原則確定公(gong)(gong)路公(gong)(gong)共基(ji)礎設施的記賬主體,并(bing)及時登記入賬。
(3)對于車輛(liang)(liang)通(tong)(tong)行費納(na)入政府(fu)(fu)性基金預算(suan)管(guan)理且相應♈的(de)債務由政府(fu)(fu)償還的(de)政府(fu)(fu)收費公路(包括存量的(de)政府(fu)(fu)還貸公路),由負責(ze)編制(zhi)車輛(liang)(liang)通(tong)(tong)行費支出預算(suan)的(de)交通(tong)(tong)運輸行政事業單位作(zuo)為記賬主體。
(4)對(dui)于(yu)由企(qi)(qi)業舉債并(bing)負責償(chang)還(huan)的(de)收費公路,采用(yong)(yong)政(zheng)府(fu)(fu)和社會(hui)(hui)資(zi)(zi)本合(he)作(PPP)模式形成的(de),政(zheng)府(fu)(fu)方應(ying)當(dang)按照(zhao)《政(zheng)府(fu)(fu)會(hui)(hui)計準則第(di)(di)10號(hao)(hao)——政(zheng)府(fu)(fu)和社會(hui)(hui)資(zi)(zi)本合(he)作項目合(he)同》及(ji)其(qi)應(ying)用(yong)(yong)指南的(de)相關(guan)規(gui)定確(que)定記賬(zhang)(zhang)主(zhu)(zhu)體;采用(yong)(yong)建(jian)設-運(yun)營-移交(BOT)方式形成但(dan)未(wei)納入(ru)全(quan)國PPP綜合(he)信息(xi)平臺項目庫(ku),且企(qi)(qi)業方已按照(zhao)相關(guan)企(qi)(qi)業會(hui)(hui)計準則確(que)認(ren)為無形資(zi)(zi)產的(de),政(zheng)府(fu)(fu)方應(ying)當(dang)參照(zhao)《政(z🍌heng)府(fu)(fu)會(hui)(hui)計準則第(di)(di)10號(hao)(hao)——政(zheng)府(fu)(fu)和社會(hui)(hui)資(zi)(zi)本合(he)作項目合(he)同》及(ji)其(qi)應(ying)用(yong)(yong)指南的(de)相關(guan)規(gui)定確(que)定記賬(zhang)(zhang)主(zhu)(zhu)體;除上述情形外且已由企(qi)(qi)業方入(ru)賬(zhang)(zhang)的(de),地(di)方交通運(yun)輸主(zhu)(zhu)管部(bu)門應(ying)當(dang)設置備查簿進(jin)行登記,待后(hou)續(xu)相關(guan)規(gui)定明(ming)確(que)后(hou),再進(jin)行調整。
(5)對于天(tian)然(ran)航(hang)道(dao)、天(tian)然(ran)錨地(di)和無(wu)償劃撥的土(tu)地(di),不進(jin)行(xing)價值核算,無(wu)需(xu)確(que)認入賬,對其具有管理維護職(zhi)責的交(jiao)通運輸行(xing)政事業單(dan)位應當設(she)置備查簿進(jin)行(xing)登(deng)✱記。
對(dui)于已按(an)財會(hui)〔2018〕34號(hao)文有(you)關規(gui)定(ding)入賬(zhang)的(de)🔜存量公路(lu)水路(lu)公共基(ji)礎(chu)設施(shi),其(qi)記(ji)賬(zhang)主體與上(shang)述規(gui)定(ding)不一致(zhi)的(de),應當(dang)自(zi)2021年1月1日起根據上(shang)述規(gui)定(ding)予(yu)以調整。記(ji)賬(zhang)主體按(an)規(gui)定(ding)增加公共基(ji)礎(chu)設施(shi)的(de),借記(ji)“公共基(ji)礎(chu)設施(s🌼hi)”科目,貸記(ji)“累計盈(ying)余(yu)”科目;按(an)規(gui)定(ding)減少公共基(ji)礎(chu)設施(shi)的(de),做相反的(de)會(hui)計分錄。
三、對機耕路(lu)水路(lu)公眾地(di)基建筑設施的包含
(三)機(ji)耕路(lu)水路(lu)公共(gong)信息基礎框架建筑設施的產生
工💖路(♉lu)水(shui)路(lu)公眾(zhong)信(xin)息(xi)核(he)心服(fu)(fu)(fu)務(wu)服(fu)(fu)(fu)務(wu)建(jian)筑(zhu)(zhu)基(ji)礎(chu)設(she)(she)施(shi)建(jian)設(she)(she)具有工路(lu)公眾(zhong)信(xin)息(xi)核(he)心服(fu)(fu)(fu)務(wu)服(fu)(fu)(fu)務(wu)建(jian)筑(zhu)(zhu)基(ji)礎(chu)設(she)(she)施(shi)建(jian)設(she)(she)、氣車營運站(zhan)公眾(zhong)信(xin)息(xi)核(he)心服(fu)(fu)(fu)務(wu)服(fu)(fu)(fu)務(wu)建(jian)筑(zhu)(zhu)基(ji)礎(chu)設(she)(she)施(shi)建(jian)設(she)(she)和水(shui)路(lu)公眾(zhong)信(xin)息(xi)核(he)心服(fu)(fu)(fu)務(wu)服(fu)(fu)(fu)務(wu)建(jian)筑(zhu)(zhu)基(ji)礎(chu)設(she)(she)施(shi)建(jian)設(she)(she)。
工(gong)(gong)路(lu)公開基(ji)本(ben)條件生(sheng)活(huo)很(hen)(hen)安(an)(an)全(quan)配(pei)(pei)(pei)套(tao)(tao)(tao)服務(wu)保(bao)障(zhang)場地設(she)(she)施(shi)設(she)(she)備以及工(gong)(gong)路(lu)土地、工(gong)(gong)路(lu)(含工(gong)(gong)路(lu)橋涵(han)、工(gong)(gong)路(lu)所謂的隧道、工(gong)(gong)路(lu)渡口等)及構(gou)建物(wu)、客(ke)運出(chu)行項目及沿途(tu)生(sheng)活(huo)很(hen)(hen)安(an)(an)全(quan)配(pei)🍒(pei)(pei)套(tao)(tao)(tao)服務(wu)保(bao)障(zhang)場地設(she)(she)施(shi)設(she)(she)備(含客(ke)運出(chu)行很(hen)(hen)安(an)(an)全(quan)生(sheng)活(huo)很(hen)(hen)安(an)(an)全(quan)配(pei)(pei)(pei)套(tao)(tao)(ta𝕴o)服務(wu)保(bao)障(zhang)場地設(she)(she)施(shi)設(she)(she)備、方法(fa)生(sheng)活(huo)很(hen)(hen)安(an)(an)全(quan)配(pei)(pei)(pei)套(tao)(tao)(tao)服務(wu)保(bao)障(zhang)場地設(she)(she)施(shi)設(she)(she)備、服務(wu)保(bao)障(zhang)生(sheng)活(huo)很(hen)(hen)安(an)(an)全(quan)配(pei)(pei)(pei)套(tao)(tao)(tao)服務(wu)保(bao)障(zhang)場地設(she)(she)施(shi)設(she)(she)備、環(huan)衛綠化安(an)(an)全(quan)生(sheng)活(huo)很(hen)(hen)安(an)(an)全(quan)配(pei)(pei)(pei)套(tao)(tao)(tao)服務(wu)保(bao)障(zhang)場地設(she)(she)施(shi)設(she)(she)備)等。
新汽車汽運站公用理論知識措施(shi)主(zhu)要的包含(han)辦公場(chang)地(di)(di)措施(shi)、站務用地(di)(di)、的生(sheng)產外掛用ᩚᩚᩚᩚᩚᩚᩚᩚᩚဣ𒀱ᩚᩚᩚ地(di)(di)、安全的與(yu)業務措施(shi)。
水(shui)路共(gong)(gong)(gong)同(tong)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)前(qian)(qian)提(ti)服(fu)(fu)(fu)務配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)公(gong)(gong)益(yi)(yi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)通(tong)(tong)(tong)用性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)配(pei)(pei)(pei)(pei)(pei)制(zhi)(zhi)(zhi)以及(ji)河(he)(he)道(dao)(dao)共(gong)(gong)(gong)同(tong)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)前(qian)(qian)提(ti)服(fu)(fu)(fu)務配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)公(gong)(gong)益(yi)(yi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)通(tong)(tong)(tong)用性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)配(pei)(pei)(pei)(pei)(pei)制(zhi)(zhi)(zhi)、近海(hai)(hai)航(hang)海(hai)(hai)有(you)效(xiao)(xiao)基(ji)本(ben)(ben)保障(zhang)共(gong)(gong)(gong)同(tong)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)前(qian)(qian)提(ti)服(fu)(fu)(fu)務配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)公(gong)(gong)益(yi)(yi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)通(tong)(tong)(tong)用性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)配(pei)(pei)(pei)(pei)(pei)制(zhi)(zhi)(zhi)、海(hai)(hai)港共(gong)(gong)(gong)同(tong)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)前(qian)(qian)提(ti)服(fu)(fu)(fu)務配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)公(gong)(gong)益(yi)(yi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)通(tong)(tong)(tong)用性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)配(pei)(pei)(pei)(pei)(pei)制(zhi)(zhi)(zhi)和輪(lun)渡共(gong)(gong)(gong)同(tong)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)前(qian)(qian)提(ti)服(fu)(fu)(fu)務配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)公(gong)(gong)益(yi)(yi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)通(t💃ong)(tong)(tong)用性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)配(pei)(pei)(pei)(pei)(pei)制(zhi)(zhi)(zhi)。河(he)(he)道(dao)(dao)共(gong)(gong)(gong)同(tong)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)前(qian)(qian)提(ti)服(fu)(fu)(fu)務配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)公(gong)(gong)益(yi)(yi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)通(tong)(tong)(tong)用性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)配(pei)(pei)(pei)(pei)(pei)制(zhi)(zhi)(zhi)關鍵以及(ji)河(he)(he)道(dao)(dao)、通(tong)(tong)(tong)航(hang)工(gong)(gong)(gong)程建筑設(she)計物、河(he)(he)道(dao)(dao)整制(zhi)(zhi)(zhi)工(gong)(gong)(gong)程建筑設(she)計物、航(hang)標、其余助航(hang)服(fu)(fu)(fu)務配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)公(gong)(gong)益(yi)(yi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)通(tong)(tong)(tong)用性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)配(pei)(pei)(pei)(pei)(pei)制(zhi)(zhi)(zhi)。近海(hai)(hai)航(hang)海(hai)(hai)有(you)效(xiao)(xiao)基(ji)本(ben)(ben)保障(zhang)共(gong)(gong)(gong)同(tong)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)前(qian)(qian)提(ti)服(fu)(fu)(fu)務配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)公(gong)(gong)益(yi)(yi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)通(tong)(tong)(tong)用性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)配(pei)(pei)(pei)(pei)(pei)制(zhi)(zhi)(zhi)關鍵以及(ji)近海(hai)(hai)河(he)(he)道(dao)(dao)、航(hang)標、其余助航(hang)服(fu)(fu)(fu)務配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)公(gong)(gong)益(yi)(yi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)通(tong)(tong)(tong)用性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)配(pei)(pei)(pei)(pei)(pei)制(zhi)(zhi)(zhi)。海(hai)(hai)港共(gong)(gong)(gong)同(tong)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)前(qian)(qian)提(ti)服(fu)(fu)(fu)務配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)公(gong)(gong)益(yi)(yi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)通(tong)(tong)(tong)用性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)配(pei)(pei)(pei)(pei)(pei)制(zhi)(zhi)(zhi)關鍵以及(ji)客運(yun)碼(ma)頭(tou)工(gong)(gong)(gong)程及(ji)附帶服(fu)(fu)(fu)務配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)公(gong)(gong)益(yi)(yi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)通(tong)(tong)(tong)用性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)配(pei)(pei)(pei)(pei)(pei)制(zhi)(zhi)(zhi)、防(fang)波堤、護岸、出入港河(he)(he)道(dao)(dao)、錨地等。輪(lun)渡共(gong)(gong)(gong)同(tong)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)前(qian)(qian)提(ti)服(fu)(fu)(fu)務配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)配(pei)(pei)(pei)(pei)(pei)套(tao)(tao)(tao)公(gong)(gong)益(yi)(yi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)通(tong)(tong)(tong)用性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)配(pei)(pei)(pei)(pei)(pei)制(zhi)(zhi)(zhi)以及(ji)客運(yun)碼(ma)頭(tou)工(gong)(gong)(gong)程、躉船、路面(引(yin)道(dao)(dao))、象(xiang)征牌、候船室(亭)、價格亭等。
公(gong)(gong)路(lu)水路(ﷺlu)公(gong)(gong)共基礎設施資產構成見(jian)附件1。
四(si)、相(xiang)關國道水路(lu)公眾基(ji)礎條件設備的一開始計算
(四)道路(lu)(lu)水路(lu)(lu)公(gong)用(yong)建筑(zhu)設施(shi)基礎性建筑(zhu)設施(shi)ꦺ初始狀態(tai)計量檢定的底線
對于2019年1月1日起(qi)新增的公路水路公共基礎(chu)設(she)施(shi),應(ying)當按(an)照《政(zhenꦗg)府會(hui)計準則第(di)5號——公共基礎(chu)設(she)施(shi)》的規💞定進(jin)行初始(shi)計量。
對(dui)于(yu)尚未入(ru)賬(zhang)的公路(lu)水(shui)路(lu)公共(gong)(gong)基礎(chu)設施(shi),在(zai)《基本建設財(cai)(cai)務管理規(gui)定(ding)》(財(cai)(cai)建〔2002〕394號)施(shi)行之后建成的,一(yi)般應當按照其初始購建成本入(ru)賬(zhang);在(zai)《基本༒建設財(cai)(cai)務管理規(gui)定(ding)》施(shi)行之前建成的,應當按照財(♓cai)(cai)會(hui)〔2018〕34號文有(you)關規(gui)定(ding)確定(ding)初始入(ru)賬(zhang)成本。分(fen)屬于(yu)不(bu)同(tong)(tong)記賬(zhang)主體的同(tong)(tong)一(yi)公路(lu)水(shui)路(lu)公共(gong)(gong)基礎(chu)設施(shi),初始入(ru)賬(zhang)成本的確定(ding)應采用一(yi)致的會(hui)計政(zheng)策。
🅷對于已按財會〔2018〕34號文有關規定(ding)入(ru)賬的存量(liang)公路(lu)(lu)𓆏水(shui)路(lu)(lu)公共(gong)基礎設施,其初始入(ru)賬成本無需調整。
(五)解鎖成本費條件真是定(ding)
按(an)(an)更改(gai)制(zhi)造費(fei)(fei)投入當做一開始(shi)進賬(zhang)制(zhi)造費(fei)(fei)投入的庫(ku)存量公(gong)路🤪網(wang)水路服(fu)務性基(ji)本條件配(pei)套設(she)施,其更改(gai)制(zhi)造費(fei)(fei)投入原(yuan)則要(yao)按(an)(an)左右權限🍃控制(zhi)確(que)實(shi):
中(zhong)共(gong)中(zhong)央級客運運送(song)行政部們自(zi)己(ji)事(shi)業標(biao)承受標(biao)化管(guan)理(li)維(wei)持主(zhu)要(yao)🅷職責的二級公(gong)路水路公(💯gong)開基本知(zhi)識設施管(guan)理(li)從置價格(ge)標(biao),由(you)浙(zhe)江省人民政府客運運送(song)部們經理(li)部們進行設定。
黨中央(yang)委托授權部(bu)位(wei)進行監管(guan)維系管(guan)理職(zhi)責的國(guo)道(dao)水路(lu)(lu)公(gong)開基(ji)礎性配(pei)套設施的解鎖成本費(fei)用(yon💯g)標(biao)準單(dan)(dan)位(wei),由部(bu)位(wei)道(dao)路(lu)(lu)物流運輸領導單(dan)(dan)位(wei)進行擬定。
省(sheng)道、省(sheng)管航線的從置代價條(tiao)件,由(you)空(kong)間(jian)級道路交(jiao)通(tong)銀行(xing)(xing)貨運(yun)🐷主(zhu)觀標(biao)準有擔當(dang)(dang)定(ding)制;縣道、鄉道、村道,還有汽車的客貨運(yun)站、另外空(kong)間(jian)航線、近海助導航地圖措施(shi)、空(kong)間(jian)港口(kou)城市、輪渡的從置代價條(tiao)件,由(you)空(kong)間(jian)級道路交(jiao)通(tong)銀行(xing)(xing)貨運(yun)主(zhu)觀標(biao)準有擔當(dang)(dang)建立(li)定(ding)制標(biao)準。
各有關部門和單位應當(dang)在📖2021年6月30日之前(qian),按照上(shang)述權(quan)限(xian)制(zhi)定并(bing)公布相(xiang)關公路水路公共(gong)基礎設施的(de)重置成(cheng)本標準。
(六)開啟料工費(fei)標準(zhun)單位參考使用(yong)因素分析
確立水準公路橋水路公用根基(ji)ꦜ裝置重(zhong)(zhong)制利潤時,除關(guan)鍵數(shu)據工程定額標淮的(de)外,還應(ying)完全(quan)采取影響到重(zhong)(zhong)制利潤標淮的(de)的(de)一些(xie)各種因素,詳(xiang)細(xi)有以下:
高速公路應重要參(can)看地(di)域性、地(di)形(xing🦄)區、技術水平(ping)檔次、路基施工總寬、瀝青路的(de)材料型;
車輛貨物運輸站應(ying)重(zhong)要借♓鑒(jian)機構型(xing)號、規🔯模(mo)較;
航(hang)運(yun)應(ying)主要關聯性航(hang)運(yun)定🔯(ding)期維護標準、航(hang)運(yun)科技等級(ji)𝓡劃(hua)分;
通航房建物應具體參考(kao)價(jia)值的技術(shu)等級(ji)、的規模;
航線專項整治(zhi)方(fang)案建(jian)造物(wu)應✅(ying)核心參(canꦅ)考使用組成(cheng)業務類型、投資額;
航(hang)標應首要借(jie)鑒構造類型、、規模性、圖(tu)片尺寸(cun)、河(he)道分(fe🐼n)類;
其他助(zhu)航(hang)裝置(zhi)可符合型(xing)式類行(xing)、人數;
渡口及🎐加盟公(gong)用設施應(ying)主要的(de)參考(kao)價值劃🅘分類(lei)別造成、節構方(fang)式、大小(xiao);
防(fang)波(bo)堤應包(bao)括對比(bi)設備構造類、占比(bi);
護岸應主(zhu)要的借鑒的結構(gou)內型、總量;
錨𝕴(mao)地應首要(yao)參(can)考價值(zhi)建(jian)設(she)🧸規(gui)模。
五、關羽公(gong)路交通水(shui)路公(gong)共信息(xi)框架公(gong)共設(she💞)施的明細帳統計
(七)公路交通公用基本知識(shi)公用設施(shi)的清晰(xi)選擇
機(ji)耕(geng)路公(gong)共信(xin)息基礎上公(gong)共設施應(ying)該依照行政機(ji)關等級、的路線(含樁號(🌠hao))進行清(qing)單(dan)賬務處理,機(ji)耕(geng)路技術工藝等級、公(gong)里長數等成為外(wai)掛賬務處理。
決定行政(zheng)機(ji)關等級劃分,鐵路橋(qiao)服務性(xing)根基ꦓ配制怎樣歸(gui)屬(shu)于高(gao)速公路、省道、縣道、鄉道和村道。
(八)機動車客貨(huo)運(y𒆙un)站公益性核(he)心設施管(guan)理的名細結算(suan)
汽車汽車營(ying)運(yun)站要按貨(huo)🧸運(yun)站名稱大全(quan)和凈資產種類進行費(fei)用明細(xi)統(tong)計。
(九(jiu))水路(lu♊)公共信息基礎(chu)理論☂(lun)建筑(zhu)設施(shi)的(de)明細賬統計
河道公𒈔(gong)眾基礎上公🌄(gong)共設(she)施應有按河道各稱(cheng)、資金專業類(lei)別(bie)開始詳情記(ji)帳(zhang)。
沿岸城市航海保(bao)(bao)險共公框架公共配(pei)套(tao)設施(shi)應當按照按沿岸城市河道種(zhong)類(lei)(lei)、航標行業(ye)種(zhong)類(lei)(lei)(聽覺航🌳標、音樂航標和wꦫifi電航標)和別沿岸城市航海保(bao)(bao)險公共配(pei)套(tao)設施(shi)行業(ye)種(zhong)類(lei)(lei)完成明(ming)細帳記帳。
航(hang)運公用依據公用設施應該(gai)按(an)航(hang)運名號、資(zi)金行(xi🗹ng)業類型做詳情成本成本計算(suan),港(gang)區(qu)、資(zi)金個(ge)大概的數、運輸量等當做手ღ(shou)游輔助成本成本計算(suan)。
輪渡(du)公(gong)共服務基礎知識(shi)公(gong)共設(she)施要按渡(du)口༒命名和固定資產品目完(wan)成(cheng)詳情核(he)算成(cheng)本。
(十)明細單會計核算任何的(de)標準
公(gong)路水(sh🧸ui)路公(gong)共(gong)基礎設施會計明細科目及編碼見附件(jian)2。
都各有關記賬(zhang)主(zhu)體結構在準備好公路(lu)橋水路(lu)共同基礎(🍷chu)框架生活設(she)施清晰分(fen)攤的與此同時(shi),還應準備好備查簿備案,簡(jian)略記錄(lu)查詢固(gu)定(ding)(ding)固(gu)定(ding)(ding)資產(chan)根據(ju)局部的標題、發展(zhan)時(shi)刻(ke)、固(gu)定(ding)(ding)固(gu)💧定(ding)(ding)資產(chan)市場價值等。
對(dui)于已按財會〔2018〕34號文有關規定(ding)(ꩲding)入賬的存(cun)量公路水路公共基礎(chu)設施(shi),其明細科目(mu)應當自(zi)2021年1月1日起按照本通知規定(ding♔)(ding)予以調(diao)整(zheng)。
六(liu)、對於進行基本保障
(十一月)從嚴負責到落到位(wei)
各級交(jiao)通(tong)運輸行政(zheng)事業單位(wei)要高度重視公(gong)路水路公(gong)共基礎設施的會計(ji)(ji)(ji)核算工作(zuo),加強組(zu)(zu)織(zhi)領導,明確(que)任(ren)務分(fen)工和責(ze)任(ren),理(li)順工作(zuo)機制,抓(zhua)好(hao)組(zu)(zu)織(zhi)落(luo)實(shi),確(que)保改革(ge)順利(li)推進。各記賬主體(ti)要切(qie)實(shi)擔負起主體(ti)責(ze)任(ren),制定詳(xiang)細的實(shi)施方案,明確(que)工作(zuo)目標(biao),充(chong)實(shi)會計(ji)(ji)(ji)人員(yuan),落(luo)實(shi)工作(zuo)責(ze)任(ren),確(que)保認識(shi)到(dao)位(wei)、組(zu)(zu)織(zhi)到(dao)位(wei)、人員(yuan)到(dao)位(wei),并于2021年(nian)12月31日之前按(an)照政(zheng)府(fu)會計(ji)(ji)(ji)準則(ze🌃)制度及(ji)本通(tong)知規(gui)定將存量公(gong)路水路公(gong)共基礎設施納入政(zheng)府(fu)會計(ji)(ji)(ji)核算。
(第十二)增強銷(xiao)售業務(wu)指引
全省各地(di)國(guo)庫個行(xing)(xing)政(zheng)管(guan)理(li)(li)部(bu)(bu)門(men)、公(gong)益性(xing)(xing)性(xing)(xing)鐵(tie)(tie)路(lu)交(jiao)通物(wu)流經理(li)(li)個行(xing)(xing)政(zheng)管(guan)理(li)(li)部(bu)(bu)門(men)要通過(guo)本(ben)(ben)(ben)告(gao)知(zhi)書精神實質,根據部(bu)(bu)位真實,實驗擬定(ding)部(bu)(bu)位鐵(tie)(tie)路(lu)橋(qiao)水路(lu)公(gong)益性(xing)(xing)性(xing)(xing)知(zhi)識知(zhi)識基(ji)礎措施(shi)財務(wu)學(xue)科分(fen)攤(tan)(t🧜an)成本(ben)(ben)(ben)成本(ben)(ben)(ben)大力開(kai)展管(guan)理(li)(li)辦法(fa),增進(jin)對(dui)下級組(zu)織行(xing)(xing)政(zheng)管(guan)理(li)(li)視野方(fang)(fang)大力開(kai)展鐵(tie)(tie)路(lu)橋(qiao)水路(lu)公(gong)益性(xing)(xing)性(xing)(xing)知(zhi)識知(zhi)識基(ji)礎措施(shi)財務(wu)學(xue)科分(fen)攤(tan)(tan)成本(ben)(ben)(ben)成本(ben)(ben)(ben)工作(zuo)中的建(jian)議。鼓舞(wu)探險確立健康政(zheng)府機關財務(wu)學(xue)科分(fen)攤(tan)(tan)成本(ben)(ben)(ben)成本(ben)(ben)(ben)考評方(fang)(fang)案(an)機能(neng),深(shen)入推進(jin)考評方(fang)(fang)案(an)判(pan)斷報告(gao)使用。
(十五)升級貫(guan)徹教學
各(ge)大(da)民政行業(ye)(ye)、城市交通貨運組長行業(ye)(ye)要主動(dong)最好公路交通水(shui)路公共(gong)信息依據裝置歸(gui)集歸(gui)集事業(ye)(ye)上(shang)(shang)的(de)(🧜de)政策正確(que)(que)(que)理解正確(que)(que)(que)理解和貫徹學習事業(ye)(ye)上(shang)(shang),一(yi)(yi)個勁擴路學習推(tui)廣(guang)渠道,推(tui)動(dong)學習事業(ye)(ye)上(shang)(shang)變現全(quan)(quan)覆蓋率,使歸(gui)集及相關的(de)(de)員(yuan)工盡快、全(quan)(quan)面的(de)(de)地正確(que)(que)(que)掌握部門歸(gui)集基本原則問(wen)責制度的(de)(de)一(yi)(yi)項(xiang)法律法規和實際(ji)的(de)(de)條(tiao)件,進一(yi)(yi)步(bu)增(zeng)進行業(ye)(ye)人文(wen)素(su)養(yang)和維(wei)護平均水(shui)平,加強組織領(ling)導事業(ye)(ye)上(shang)(shang)引到實處(chu)、認出針(zhen)對性。
附件1:公(gong)路水路公(gong)共基礎設(she)施(shi)資產(chan)構成表
附件(jian)2:公🎉(gong)路(lu)水(shui)路(lu)公(gong)共基礎設(she)施會計明(ming)細科目(mu⛦)及編碼表
財政資金部 交(jiao)通車輛運輸(shu)車輛運輸(shu)部
2020年12月30日
(收入(ru):不需要(yao)部會計實務司)