財會〔2020〕23號
全國(guo)各地(di)、自治(zhi)權區、副省級城(cheng)市(shi)、工作規劃單列市(shi)民(min)(min)政(zheng🐎)廳(ting)(局(ju))、公(gong)(gong)路(lu)(lu)網搬(ban)運(yun)管(guan)理廳(ting)(局(ju)、委),蘭州工作搭建(jian)建(jian)設兵團(tuan)民(min)(min)政(zheng)局(ju)、公(gong)(gong)路(lu)(lu)網搬(ban)運(yun)管(guan)理局(ju):
為了(le)確保政(zheng)(zheng)(zheng)(zheng)府會(hui)(hui)(hui)計(ji)(ji)(ji)準(zhun)(zhun)則(ze)(ze)制度(du)在交通(tong)運輸(shu)領域全面有效實施,根據《政(zheng)(zheng)(zheng)(zheng)府會(hui)(hui)(hui)計(ji)(ji)(ji)準(zhun)(zhun)則(ze)(ze)——基(ji)本準(zhun)(zhun)則(ze)(ze)》(財政(zheng)(zheng)(zheng)(zheng)部令第(di)78號(hao)(hao)(hao))、《政(zhe♊ng)(zheng)(zheng)(zheng)府會(hui)(hui)(hui)計(ji)(ji)(ji)準(zhun)(zhun)則(ze)(ze)第(di)5號(hao)(hao)(hao)——公(gong)共基(ji)礎設(she)施》(財會(hui)(hui)(hui)〔2017〕11號(hao)(hao)(hao))、《政(zheng)(zheng)(zheng)(zheng)府會(hui)(hui)(hui)計(ji)(ji)(ji)準(zhun)(zhun)則(ze)(ze)第(di)10號(hao)(hao)(hao)——政(zheng)(zheng)(zheng)(zheng)府和(he)社會(hui)(hui)(hui)資本合(he)(he)作項目合(he)(he)同(tong)》(財會(hui)(hui)(hui)〔2019〕23號(hao)(hao)(hao))和(he)《關(guan)于(yu)進(jin)一步做好政(zheng)(zheng)(zheng)(zheng)府會(hui)(hui)(hui)計(ji)(ji)(ji)準(zhun)(zhun)則(ze)(ze)制度(du)新(xin)舊銜(xian)接和(he)加強行政(zheng)(zheng)(zheng)(zheng)事業(ye)單(dan)位資產核算(suan)的通(tong)知(zhi)》(財會(hui)(hui)(hui)〔2018〕34號(hao)(hao)(hao)⛦)等規定,結合(he)(he)交通(tong)運輸(shu)行業(ye)實際(ji),現(xian)就(jiu)進(jin)一步加強公(gong)路(lu)水路(lu)公(gong)共基(ji)礎設(she)施政(zheng)(zheng)(zheng)(zheng)府會(hui)(hui)(hui)計(ji)(ji)(ji)核算(suan)有關(guan)事項通(tong)知(zhi)如下:
一、總體性規范
機(ji)耕(geng)路(lu)(lu)(lu)水(shui)路(lu)(lu)(lu)通(tong)(tong)(tong)用(yong)(yong)根(gen)(gen)基場(chang)地(di)配套通(tong)(tong)(tong)用(yong)(yong)場(chang)地(di)設施(shi)是(shi)相關部(bu)門(men)機(ji)構(gou)財產的(de)(de)(de)至(zhi)關核心結(jie)構(gou)局部(bu)。科學(xue)的(de)(de)(de)合理(li)(li)可行(xing)判定(ding)、量值(zhi)溯源、統(tong)計和情況匯報書(shu)(shu)書(shu)(shu)機(ji)🎉耕(geng)路(lu)(lu)(lu)水(shui)路(lu)(lu)(lu)通(tong)(tong)(tong)用(yong)(yong)根(gen)(gen)基場(chang)地(di)配套通(tong)(tong)(tong)用(yong)(yong)場(chang)地(di)設施(shi)財產,對組(zu)建責(ze)權(quan)造(zao)成制(zhi)(zhi)的(de)(de)(de)相關部(bu)門(men)機(ji)構(gou)一體(ti)化(hua)(hua)企(qi)(qi)業(ye)財稅(shui)數據書(shu)(shu)書(shu)(shu)管(guan)理(li)(li)制(zhi)(zhi),使機(ji)耕(geng)路(lu)(lu)(lu)水(shui)路(lu)(lu)(lu)通(tong)(tong)(tong)用(yong)(yong)根(gen)(gen)基場(chang)地(di)配套通(tong)(tong)(tong)用(yong)(yong)場(chang)地(di)設施(shi)更加好供(gong)給(gei)服務(wu)(wu)轉型、做(zuo)(zuo)出貢獻(xian)群眾更具至(zhi)關核心現實(shi)意義。一定(ding)追求以蔣(jiang)超良(liang)新的(de)(de)(de)今天國內蘇州特色社會各界自由主義心理(li)(li)為檢查(cha)指(zhi)導(dao),緊跟(gen)著展開討論(lun)責(ze)權(quan)造(zao)成制(zhi)(zhi)相關部(bu)門(men)機(ji)構(gou)一體(ti)化(hua)(hua)企(qi)(qi)業(ye)財稅(shui)數據書(shu)(shu)書(shu)(shu)管(guan)理(li)(li)制(zhi)(zhi)改變的(de)(de)(de)總體(ti)性最終目標和重任,做(zuo)(zuo)實(shi)的(de)(de)(de)助推機(ji)耕(geng)路(lu)(lu)(lu)水(shui)路(lu)(lu)(lu)通(tong)(tong)(tong)用(yong)(yong)根(gen)(gen)基場(chang)地(di)配套通(tong)(tong)(tong)用(yong)(yong)場(chang)地(di)設施(shi)會計實(shi)務(wu)(wu)結(jie)轉,全(quan)面性反映了(le)機(ji)耕(geng)路(lu)(lu)(lu)水(shui)路(lu)(lu)(lu)財產“家(jia)產”,做(zuo)(zuo)實(shi)相關部(bu)門(men)機(ji)構(gou)企(qi)(qi)業(ye)財稅(shui)數據書(shu)(shu)書(shu)(shu)和行(xing)政機(ji)關人(ren)事性國家(jia)財產情況匯報書(shu)(shu)書(shu)(shu)的(de)(de)(de)結(jie)轉根(gen)(gen)基,為推進投建交通(tong)(tong)(tong)費(fei)出行(xing)強軍,積(ji)極推動(dong)交通(tong)(tong)(tong)費(fei)出行(xing)公路(lu)(lu)(lu)運輸環境(jing)管(guan)治(zhi)體(ti)制(zhi)(zhi)和環境(jing)管(guan)治(zhi)特性近法治(zhi)化(hua)(hua)供(gong)給(gei)根(gen)(gen)基的(de)(de)(de)保(bao)障。
二、對(dui)於(wu)鐵路(lu)橋水路(lu)公共信息(x🔯i)條件場(chang)🎃地設施實際上認
(一)國(guo)道水路共(gong)同基(ji)礎理論配套設施的定義
本(ben)消息通知所稱的(de)道(dao)路(lu)(lu)水路(l💎u)(lu)公用(yong)信(xin)息基本(ben)措施,通常(chang)是指(zhi)各項(xiang)道(dao)路(lu)(lu)國(guo)(guo)道(dao)運(yun)(yun)(yun)送(song)(song)(song)配(pei)(pei)送(song)(song)(song)國(guo)(guo)道(dao)運(yun)(yun)(yun)送(song)(song)(song)配(pei)(pei)送(song)(song)(song)副經(jing)理監管部門為考慮社會中公用(yong)信(xin)息道(dao)路(lu)(lu)國(guo)(guo)道(dao)運(yun)(yun)(yun)送(song)(song)(song)配(pei)(pei)送(song)(song)(song)國(guo)(guo)道(dao)運(yun)(yun)(yun)送(song)(song)(song)配(pei)(pei)送(song)(song)(song)需要量所調節(jie)的(de)道(dao)路(lu)(lu)、國(guo)(guo)道(dao)運(yun)(yun)(yun)送(song)(song)(song)配(pei)(pei)送(song)(song)(song)站場、航(hang)運(yun)(yun)(yun)、碼頭、輪(lun)渡還有其一體化(hua)措施等無形基金。
獨立于公(gong)(gong)路(lu)水(shui)路(lu)公(gong)(gong)共(gong)(gong)基礎(chu)設施(shi)、不(bu)構(go🌱u)成(cheng)公(gong)(gong)路(lu)水(shui)路(lu)公(gong)(gong)共(gong)(gong)基礎(chu)設施(shi)使用不(bu)可缺少組成(cheng)部分的管理(li)用房屋構(gou)筑物、設備、車輛、船舶,不(bu)對社會公(gong)(gong)眾開放(fang)的公(gong)(gong)務碼頭,不(bu)再提供公(gong)(gong)共(gong)(gong)服務的公(gong)(gong)路(lu)水(shui)路(lu)設施(shi),其會計核算適用《政府會計準(zhun)則(ze🔯)第3號——固定(ding)資產》,納入單位(wei)固定(ding)資產管理(li)。
(二)高(gao♛)速(su)公路(lu)水(shui)路(lu)公開(kai)基(ji)本安全設施的(de)記(j💞i)賬方
1.確定記賬主體的(de)一般(ban)原則。
各(ge)項交通車輛運(yun)(yun)輸車輛運(yun)(yun)輸領(ling)班部🥃(bu)門乃至每一位(wei)員工(gong)時應(ying)給出鐵路(lu)水(shui)路(lu)通用(yong)基礎條件(jian)條件(jian)公(gong)(gong)共信息(xi)服務(wu)設(she)施(shi)控制系統體(ti)制機制,根據“誰承擔(dan)總責的(de)起(qi)控制系統維修崗(gang)位(wei)總責,由誰記賬(zhang)”的(de)原則英(ying)文,并融(rong)入真接承擔(dan)總責的(de)起(qi)以后費(fei)用(yong)總責情形,合(he)理安(an)排制定(ding)鐵路(lu)水(shui)路(lu)通用(yong)基礎條件(jian)條件(jian)公(gong)(gong)共信息(xi)服務(wu)設(she)施(shi)的(de)記賬(zhang)主(zhu)體(ti)結(jie)構。
對應記賬法律主體(ti)公ꦛ戶路水路共(gong)公條(tiဣao)件設備(bei)事實上認(ren)應有協調會同(tong)步,為了確(que)保資金根(gen)本不(bu)多次重(zhong)復、不(bu)漏(lou)掉。
2.確(que𝓰)定(ding)記(ji)賬主體(ti)(ti)的有關具體(ti)(ti)規定(ding)。
(1)中央委托(ꦅtuo)地方承擔管理維(wei)護職責的公路水路公共基礎設施,應(ying)當由地方具體承擔管理維(wei)護職責的交(jiao)通(tong)運輸行(xing)政事業單位作為記(ji)賬主體。委托(tuo)方🍸應(ying)當設置(zhi)備(bei)查(cha)簿進行(xing)登記(ji)。
(2)對于由企(qi)業舉債形(xing)成(cheng)的(de)非收費公(gong)路,相關債務已經由政府承(cheng)擔(dan)的(de),應當及時從企(qi)業資(zi)產(chan)負債表中剝離,按(an)上述一(yi)般原則確定公(gong)路公(gong)共基礎設施(shi)的ꦰ(de)記賬(zhang)主(zhu)體,并及時登記入賬(zhang)。
(3)對于車(che)輛(liang)(liang)通(tong)(tong)行(xing)費納入政(zheng)府(fu)性基金預(yu)算管理(li)且相(xiang)應的(de)(de)(de)債(zhai)務由政(zheng)府(fu)償還的(de)(de)(de)政(zheng)府(fu)收(shou)費公(gong)路(lu)(包括存量(liang)的(de)(de)(🧔de)政(zheng)府(fu)還貸公(gong)路(lu)),由負責編制車(che)輛(liang)(liang)通(tong)(tong)行(xing)費支出預(yu)算的(de)(de)(de)交通(tong)(tong)運輸行(xing)政(zheng)事(shi)業單位作為記賬主(zhu)體(ti)。
(4)對于(yu)由(you)企業(ye)(ye)舉債并負責償還(huan)的(de)(de)(de)收費公路(lu),采(cai)用(yong)政(zheng)(zheng)府(fu)(fu)和(he)社(she)(she)會(hui)資(zi)(zi)本(ben)合(he)作(zuo)(PPP)模(mo)式形(xing)成的(de)(de)(de),政(zheng)(zheng)府(fu)(fu)方(fang)(fang)應當按(an)照《政(zheng)(zheng)府(fu)(fu)會(hui)計準(zhun)則(ze)第10號(hao)——政(zheng)(zheng)府(fu)(fu)和(he)社(she)(she)會(hui)資(zi)(zi)本(ben)合(he)作(zuo)項(xiang)目合(he)同》及其(qi)應用(yong)指南的(de)(de)(de)相(xiang)(xiang)關規(gui)定確定記(ji)賬主(zhu)體;采(cai)用(yong)建設(she)-運(yun)營(ying)-移交(BOT)方(fang)(fang)式形(xing)成但(dan)未納(na)入全(quan)國PPP綜合(he)信息平(ping)臺項(xiang)目庫,且企業(ye)(ye)方(fang)(fang)已按(an)照相(xiang)(xiang)關企業(ye)(ye)會(hui)計準(zhun)則(ze)確認(ren)為無形(xing)資(zi)(zi)產的(de)(de)(de),政(zheng)(zheng)府(fu)(fu)方(fang)(fang)應當參(can)照《政(zheng)(zheng)府(fu)(fu)會(hui)計準(zhun)則(ze)第10號(hao)——政(zheng)(zheng)府(fu𒊎)(fu)和(he)社(she)(she)會(hui)資(zi)(zi)本(ben)合(he)作(zuo)項(xiang)目合(he)同》及其(qi)應用(yong)指南的(de)(de)(de)相(xiang)(xiang)關規(gui)定確定記(ji)賬主(zhu)體;除上述情(qing)形(xing)外且已由(you)企業(ye)(ye)方(fang)(fang)入賬的(de)(de)(de),地方(fang)(fang)交通(tong)運(yun)輸主(zhu)管部門應當設(she)置備查簿進(jin)行登記(ji),待(dai)后(hou)續相(xiang)(xiang)關規(gui)定明確后(hou),再進(jin)行調整。
(5)對(dui)于(yu)天然航(hang)道、天然錨地(di)(di)和無償劃撥的土地(di)(di),不進行(xing)價(jia)值核算,無♉需確認入賬,對(dui)ꦜ其具有管理維護職責的交通(tong)運(yun)輸(shu)行(xing)政事(shi)業單(dan)位應當設置備查簿進行(xing)登記(ji)。
對于已按財會(hui)〔2018〕34號(hao)文有關(guan)規(gui)(gui)定(ding)(ding)(ding)入賬(zhang)的(de)存量公(gong)路水(shui)路公(gong)共基(ji)礎(chu)設施(shi),其記(ji)賬(zhang)主體與上(shang)(shang)述(shu)規(gui)(gui)定(ding)(ding)(ding)不(bu)一致的(de),應當自2021年(nian)1月1日起根據上(shang)(shang)述(shu)規(gui)(gui)定(ding)(ding)(ding)予(yu)以調整。記(ji)賬(zhang)主體按規(gui)(gui)定(ding)(ding)(ding)增(zeng)加公(gong)共基(ji)礎(chu)設施(shi)🐼的(de),借🍬記(ji)“公(gong)共基(ji)礎(chu)設施(shi)”科目(mu),貸記(ji)“累計盈余”科目(mu);按規(gui)(gui)定(ding)(ding)(ding)減少公(gong)共基(ji)礎(chu)設施(shi)的(de),做相反的(de)會(hui)計分錄。
三、對于高速(su)公路水(shui)路公眾基本場地(di)設施(shi)的組(zu)合而成
(三)農村(cun)公路水路服務性(xing)理論知(zhi)識配制的帶來
機(ji)耕路(lu)水(shui)路(lu)服務性(xing)理(li)論(lun)知識性(xing)理(li)論(lun)共(gong)同信(xin)(xin)息(xi)體系(xi)管(guan)理(li)收(shou)錄機(ji)耕路(lu)服務性(xing)理(li)論(lun)知識性(xing)理(li)論(lun)共(gong)同信(xin)(xin)息(xi)體系(xi)管(guan)理(li)、各類汽車(che)汽運站服務性(xing)理(li)論(lun)知識性(xing)理(li)論(lun)共(gong)同信(xin)(xin)息(xi)體系(xi)管(guan)理(li)和水(shui)路(lu)服務性(xing)理(li)論(lun)知識性(xing)ཧ理(li)論(lun)共(gong)同信(xin)(xin)息(xi)體系(xi)管(guan)理(li)。
一(yi)(yi)(yi)級(ji)國(guo)道(dao)公(gong)共(gong)性(xing)根基油(you)(you)煙(yan)凈(jing)(jing)化(hua)器(qi)(qi)(qi)涵蓋一(yi)(yi)(yi)級(j﷽i)國(guo)道(dao)土地(di)、一(yi)(yi)(yi)級(ji)國(guo)道(dao)(含一(yi)(yi)(yi)級(ji)國(guo)道(dao)橋涵、一(yi)(yi)(yi)級(ji)國(guo)道(dao)地(di)下隧道(dao)、一(yi)(yi)(yi)級(ji)國(guo)道(dao)渡口等)及打(da)造物、道(dao)路交(jiao)(jiao)通(tong)菅理(li)(li)(li)水利工(gong)程及周邊油(you)(you)煙(yan)凈(jing)(jing)化(hua)器(qi)(qi)(qi)(含道(dao)路交(jiao)(jiao)通(tong)菅理(li)(li)(li)安全性(xing)油(you)(you)煙(yan)凈(jing)(jing)化(hua)器(qi)(qi)(qi)、菅理(li)(li)(li)油(you)(you)煙(yan)凈(jing)(jing)化(hua)器(qi)(qi)(qi)、售后服務油(you)(you)煙(yan)凈(jing)(jing)🐻化(hua)器(qi)(qi)(qi)、造林的環保油(you)(you)煙(yan)凈(jing)(jing)化(hua)器(qi)(qi)(qi))等。
小轎車貨(huo)物運輸站公(gong)(gong)(gong)共信(xin🗹)息基礎理論裝(zhuang)置(zhi)是指(zhi)是指(zhi)基地裝(zhuang)置(zhi)、站務(wu)辦(ban)公(gong)(gong)(gong)房(fang)、生產制造外掛辦(ban)公(gong)(gong)(gong)房(fang)、應急與售后(ꦦhou)服務(wu)裝(zhuang)置(zhi)。
水路公(gong)(gong)用(yong)(yong)服(fu)(fu)務(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)知(zhi)(zhi)識(shi)(shi)(shi)油(you)(you)(you)煙(📖yan)(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)器(qi)(qi)(qi)(qi)(qi)涉(she)及(ji)(ji)(ji)到河(he)(he)(he)道(dao)(dao)公(gong)(gong)用(yong)(yong)服(fu)(fu)務(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)知(zhi)(zhi)識(shi)(shi)(shi)油(you)(you)(you)煙(yan)(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)器(qi)(qi)(qi)(qi)(qi)、東部航(hang)海有(you)效保障措施公(gong)(gong)用(yong)(yong)服(fu)(fu)務(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)知(zhi)(zhi)識(shi)(shi)(shi)油(you)(you)(you)煙(yan)(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)器(qi)(qi)(qi)(qi)(qi)、集(ji)裝箱(xiang)(xiang)渡口(kou)公(gong)(gong)用(yong)(yong)服(fu)(fu)務(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)知(zhi)(zhi)識(shi)(shi)(shi)油(you)(you)(you)煙(yan)(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)器(qi)(qi)(qi)(qi)(qi)和輪渡公(gong)(gong)用(yong)(yong)服(fu)(fu)務(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)知(zhi)(zhi)識(shi)(shi)(shi)油(you)(you)(you)煙(yan)(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)器(qi)(qi)(qi)(qi)(qi)。河(he)(he)(he)道(dao)(dao)公(gong)(gong)用(yong)(yong)服(fu)(fu)務(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)知(zhi)(zhi)識(shi)(shi)(shi)油(you)(you)(you)煙(yan)(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)器(qi)(qi)(qi)(qi)(qi)其重要(yao)涉(she)及(ji)(ji)(ji)到河(he)(he)(he)道(dao)(dao)、通(tong)航(hang)房子(zi)物(wu)、河(he)(he)(he)道(dao)(dao)整冶(ye)房子(zi)物(wu)、航(hang)標(biao)(biao)、某個助(zhu)航(hang)油(you)(you)(you)煙(yan)(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)器(qi)(qi)(qi)(qi)(qi)。東部航(hang)海有(you)效保障措施公(gong)(gong)用(yong)(yong)服(fu)(fu)務(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)知(zhi)(zhi)識(shi)(shi)(shi)油(you)(you)(you)煙(yan)(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)器(qi)(qi)(qi)(qi)(qi)其重要(yao)涉(she)及(ji)(ji)(ji)到東部河(he)(he)(he)道(dao)(dao)、航(hang)標(biao)(biao)、某個助(zhu)航(hang)油(you)(you)(you)煙(yan)(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)器(qi)(qi)(qi)(qi)(qi)。集(ji)裝箱(xiang)(xiang)渡口(kou)公(gong)(gong)用(yong)(yong)服(fu)(fu)務(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)知(zhi)(zhi)識(shi)(shi)(shi)油(you)(you)(you)煙(yan)(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)器(qi)(qi)(qi)(qi)(qi)其重要(yao)涉(she)及(ji)(ji)(ji)到渡口(kou)及(ji)(ji)(ji)其他油(you)(you)(you)煙(yan)(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)器(qi)(qi)(qi)(qi)(qi)、防波堤、護岸、流動港河(he)(he)(he)道(dao)(dao)、錨(mao)地等(deng)。輪渡公(gong)(gong)用(yong)(yong)服(fu)(fu)務(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)信(xin)(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)知(zhi)(zhi)識(shi)(shi)(shi)油(you)(you)(you)煙(yan)(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)器(qi)(qi)(qi)(qi)(qi)涉(she)及(ji)(ji)(ji)到渡口(kou)、躉船(chuan)、路段(引道(dao)(dao))、標(biao)(biao)記(ji)牌、候船(chuan)室(亭)、收(shou)費(fei)亭等(deng)。
公(gong)路水路公(gong)共基礎(chu)設施資產(chan)構成見附件1。
四、并于(yu)工(⛎g💜ong)路水(shui)路公用裝置基礎(chu)上裝置的初期檢(jian)定
(四)公(gong)路(lu)網水路(lu)共公(gong)根(gen)基公(gong)共ꦐ設施(shi)初期🅷檢定的規范
對于2019年1月1日起新增(zen✱g)的(de)公路水路公共基礎(chu)設施(shi),應(ying)當按照《政府會(hui)計準則第5號——公共基礎(chu)設施(shi)》的(de)規定進(jin)行初(chu)༒始計量。
對(dui)于(yu)尚未入(ru)賬(zhang)的(de)公路水(shui)路公共基礎設施(shi)(shi),在(zai)(zai)《基本建設財(cai)務(wu)管理規(gui)定(ding)(ding)》(財(cai)建〔2002〕394號)施(shi)(shi)行(xinꦐg)(xing)之(zhi)后建成(cheng)(cheng)的(de),一般應當按(an)(an)照其初(chu)始購建成(cheng)(cheng)本入(ru)賬(zhang);在(za𒈔i)(zai)《基本建設財(cai)務(wu)管理規(gui)定(ding)(ding)》施(shi)(shi)行(xing)(xing)之(zhi)前(qian)建成(cheng)(cheng)的(de),應當按(an)(an)照財(cai)會〔2018〕34號文有關(guan)規(gui)定(ding)(ding)確定(ding)(ding)初(chu)始入(ru)賬(zhang)成(cheng)(cheng)本。分(fen)屬(shu)于(yu)不同記賬(zhang)主體的(de)同一公路水(shui)路公共基礎設施(shi)(shi),初(chu)始入(ru)賬(zhang)成(cheng)(cheng)本的(de)確定(ding)(ding)應采(cai)用一致的(de)會計政策。
對于已(yi)按財會〔2018💯〕34號文(wen)有關規定(ding)入賬的存量公(gong)路水(shui)路公(gong)共基礎設施🧜,其初始入賬成本無需調整。
(五)開(kai)啟利潤標準的(de)實際上(shang)定
按(an)重(zhong)設生(sheng)產(chan)人(ꦗren)工代價有所作為默(mo)認值(zhi)走賬生(sheng)產(chan)人(ren)工代價的水(shui)準(zhun)鐵路水(shui)路共(gong)公依據體系,其(qi)重(zhong)設生(sheng)產(chan)人(ren)工代價規(gui)范(fan)標準(zhun)應由按(an)有以下管理員權限判別:
中心級鐵(tie)(tie)路道路交通貨物(wu)運送(soꩲng)財政(zheng)事業(ye)上機關單位擔負控制保養(yang)工作內容的鐵(tie)(tie)路水路共(gong)公條(tiao)件配套設施(shi)從置(zhi)成本費原則,由云南省人民政(zheng)府(fu)鐵(tie)(tie)路道路交通貨物(wu)運送(song)主觀政(zheng)府(fu)部門管理(li)制訂。
中委托(tuo)代為部位(wei)制造(zao)控制維保工作職責(ze)的一(yi)級公(gong)路(lu)水路(lu)公(gong)用(yong)基本(be🐽n)知識(shi)配制的解鎖成本(ben)低細(xi)則(ze),由部位(wei)公(gong)共交通(tong)配送主(zhu)任(ren)單(dan)位(wei)部門擔𒅌任(ren)出臺(tai)。
省(sheng)道、省(sheng)管航(hang)線(xian)的初始化利(li)潤費(fei)細(xi)則(ze),由省(sheng)市級客(ke)運(yun)物(wu)流配套搬🌺運(yun)領班院校團隊管理出臺;縣道、鄉(xiang)道、村道,或汽(qi)年(nian)汽(qi)運(yun)站、其他地(di)兒航(hang)線(xian)、近海(hai)助導行配制、地(di)兒海(hai)港、輪渡的初始化利(li)潤費(fei)細(xi)則(ze),由省(sheng)市級客(ke)運(yun)物(wu)流配套搬運(yun)領班院校團隊管理厘清出臺院校。
各有關部門和單位應(ying)當在(zai)2021年6月30日之前,按照上述權限制定并公(gong)布相關公(gong)路(lu)水路(lu)公🏅(g🔯ong)共基礎設(she)施的重置成本標(biao)準。
(六)更改人工(gong)成本基準(zhun)選取條(tiao)件(jian)
制定持(chi)有鐵路水路公用基礎理論體系(xi)從置直接(jie)費用時,除最(zui)主要的(de)前提(ti)定額預算的(♈de)規(gui)范標準外,還應徹(che)底的(de)了解反(fan)應從置直接(jie)費用的(de)💯規(gui)范標準的(de)其余原則,特定下列:
﷽ 工路(lu)應注意參考(kao)選取自然環(huan)境、區域(yu)情況、高(gao)技術分等級、路(lu)基工程大小、瀝青路(lu)🔴面的原材料類(lei)型的;
車貨(huo)物運🐼(yun)輸站應(ying)最(zui)主要(yao)的符合💫架構(gou)多種類型、規模較(jiao);
河道(dao)應(ying)一般規范河道(dao)維持尺寸、河道(dao)技(ji𒈔)術應(ying)用游(you)戲等級;
通航(hang)建(jian)筑(zhu)裝修物應(ying)重點學習技(ji)藝分等級ℱ(ji)、規模(mo)較;
航運整制(zhi)房子(zi)物應大部分參考選取設計類形(xing)、投資額;
航標應(ying)主要(yao)參照(zhao)空間結構(gou)結構(gou)類型、大小、面積(ji)、河道(📖dao)游꧒戲(xi)等級;
其它助(zhu)航措(cuo)施可(ke)決(jue)定性架構類型、、大(da)小(🦩xiao);
碼頭工程及附帶生活(huo)♉設施應最主要的關聯(lian)性🌌(xing)種類(lei)涉及、構造(zao)型(xing)、范圍;
防波堤應一(yi)般考慮(lv)成分(fen)類(lei)型的、產(chan)值(zhi);
護岸(an)應常見考慮形式(shi)多種類型、的規(gui)模;
錨地應重要(yao)參考資料人數。
五、介(jie)紹農村公(gong♚)路(lu)水路(lu)公(gong)共性前(qian)提基(ji)建項目的詳細計(ji)算
(七)🌌公(gong)路工程公(gong)益性基礎(chu)框架(jia)設備的清(qing)單(dan)測算
機耕(ge🐭ng)路(lu)交(jiao)通(tong)公共性(xing)基本條件(jian)的(de)設施(shi)須得(de)安裝(zhuang)行政訴(su)訟等(deng)級保(bao)護(hu)保(bao)護(hu)、路(lu)徑(含樁(zhuang)號)展開清(qing)單選(xuan)擇(ze)成本,機耕(geng)路(lu)交(jiao)通(tong)技術(shu)設備等(deng)級保(bao)護(hu)保(bao)護(hu)、公里多(duo)數等(deng)對于輔助軟件(jian)選(xuan)擇(ze)成本。
可以依(yi)照財政會員等(denꦑg)級,公路網共公的基礎配套設(she)施應先包涵高速公路、省道(dao)、縣道(dao)、鄉道(dao)和村道(dao)。
(八)車子汽運站(zhan)通用(yong)的(de)(de)基⛎礎公共設施(shi)的(de)(de)清晰計算成(cheng)本
車(che)輛貨運站時應按站區標題(ti)和股權種類(lei)開展明細表(biao)計算。
(九(jiu))水路(lu)共公根本基(ji)本設施的清晰結算
航(hang)運公開基礎條件服(fu)務設施(shi♕)需(xu)要(yao)按航(hang)運名稱、資源分(fen)類♓來明細(xi)賬結算。
沿(yan)(yan)岸航(hang)海服務(wu)公共服務(wu)前(qian)提場(chang)地(di)生活設施須按沿(yan)(yan)岸航(hang)線命名、航(hang)標門類(lei)(ꦕ視野航(hang)標、音響低音炮航(hang)標和(he)wifi手機電航(hang)標)和(he)其余沿(yan)(yan)岸航(hang)海服務(wu)場(chang)地(di)生活設施門類(lei)實施詳單(dan)計(ji)算。
海港(gꦯang)公益性框架體系還是應該(gai)按海港(gang)品(pin)牌、固定資金種類做(zuo)費用(yong)明細計算✅(suan)成(cheng)本,港(gang)區、固定資金位數、發送量等用(yong)作輔助軟件計算(suan)成(cheng)本。
輪渡公(gong)用(yong)基礎性配制ဣ還應(ying)按(an)渡口稱謂(wei)和金融資(zi)產類目參與費用(yong)明細會計核算。
(十)詳情分(fen)攤的(de)條件
ᩚᩚᩚᩚᩚᩚᩚᩚᩚ𒀱ᩚᩚᩚ 公(gong)路(lu)水路(lu)公(gong)共基礎設施會計明✨細科目(mu)及(ji)編碼見附件2。
各有所長關(guan)記(ji)賬(zhang)要(yao)素在寫好(hao)機耕路水路公用(yong)設(she)備(bei)(bei)根基設(she)備(bei)(bei)明細表計(ji)(ji)算(suan)成本的(de)同時(shi),還應寫好(hao)備(bei)(bei)查簿備(bei)(bei)案,詳(xiang)盡(jin)備(bei)(bei)案固定固定資產結構位置的(de)名字、設(she🥂)計(ji)(ji)期限(xian)、固定固定資產市場(chang)價值(zhi)等。
對于已按財會〔2018〕34號文𝄹有關規定入賬的存量公路水路💜公共基礎設(she)施,其明(ming)細科目應當自2021年1月1日起按照本通知(zhi)規定予以調整。
六、光于(yu)組織化安全保障
(11)嚴厲(li)法律責任認真落實(shi)
各級交通運輸行政事(shi)業單(dan)位(wei)(wei)要高度(du)重視公(gong)路(lu)水(shui)路(lu)公(gong)共基礎設(she)施(shi)的會計(ji)核算(suan)工作,加強組(zu)織(zhi)(zhi)領導,明確(que)任務分工和(he)責任,理順(shun)工作機制(zhi)(zhi),抓好組(zu)織(zhi)(zhi)落實(shi)(shi),確(que)保改(gai)革(ge)順(shun)利推進。各記賬主體要切實(shi)(shi)擔負起主體責任,制(zhi)(zhi)定詳細的實(shi)(shi)施(shi)方案,明確(que)工作目(mu)標(biao),充(chong)實(shi)(shi)會計(ji)人員,落實(shi)(shi)工作責任,確(que)保認識到(dao)(dao)位(wei)(wei)、組(zu)織(zhi)(zhi)到(dao)(dao)位(wei)(wei)、人員到(dao)(dao)位(wei)(wei),并(bing)于2021年12月31日之前按(an)照(zhao)政府(fu)會計(ji)準則制(zhi)(zhi)度(du)及本通知規定將(jiang)存量(liang)公(🐽gong)路(lu)水(shui)路(lu)公(gong)共基礎設(she)施(shi)納入(ru)政府(fu)會計(ji)核算(suan)。
(12)增(zeng)進業務(wu)流程教育指導
各(ge)市(shi)(shi)區不需要崗(gang)位(wei)、道路交通及運輸經(jing)理(li)主(zhu)管崗(gang)位(wei)要可根據本通知范文心理(li),組合城市(shi)(shi)實(shi)計,探(tan)究執行(xinꦫg)城市(shi)(shi)農(nong)村鐵路橋水路公用建設(she)項目服(fu)務基礎框架(jia)(jia)框架(jia)(jia)裝置出納(na)師(shi)記帳具體實(shi)施實(shi)施方案(an),抓好對下屬人事部門衛生事業行(xing)業落實(shi)農(nong)村鐵路橋水路公用建設(she)項目服(fu)務基礎框架(jia)(jia)框架(jia)(jia)裝置出納(na)師(shi)記帳工作(zuo)上的命令。鼓勱經(jing)歷(li)建立(li)起完善區政府出納(na)師(shi)記帳考慮新機制,助推(tui)考慮評分最(zui)終應該用。
(第十三)增強宣導訓練
全國各(ge)地(di)財(cai)(cai)政資金(jin)行(xing)業(ye)(ye)、城市交通貨運(yun)主(zhu)任(ren)行(xing)業(ye)(ye)要多(duo)方面了解一(yi)(yi)級公路水路共公基本知識設(she)施設(she)備財(cai)(cai)務計算運(yun)轉(zhuan)(zhuan)(zhuan)上的(de)(de)(de)政策(ce)性深度解讀和貫徹落實培(pei)圳(zhen)運(yun)轉(zhuan)(zhuan)(zhuan)上,迅(xun)速擴大(da)培(pei)圳(zhen)平臺,持續推(tui)進培(pei)圳(zhen)運(yun)轉(zhuan)(zhuan)(zhuan)上做到全所覆蓋,使財(cai)(cai)務及(ji)涉及(ji)到人士有效、全面性地(di)了解縣政府財(cai)(cai)務原(yuan)則方法(fa)制(zhi)度的(de)(de)(de)每(mei)一(yi)(yi)項規(gui)則和基本規(gui)范要求,進一(yi)(yi)步加(🦄jia)強業(ye)(ye)務流程品質和方法(fa)程度,抓好運(yun)轉(zhuan)(zhuan)(zhuan)上歸ꦯ到實處、見(jian)到的(de)(de)(de)一(yi)(yi)有效。
附件(jian)1:公路水路公共基礎設施資產(chan)構成(cheng)表
附件2:公(gong)路(lu)水路(lu)公(gong)共基礎(chu💖)設施會計明細(🗹xi)科(ke)目及編碼表(biao)
財政部官網門部 交通出行運輸(shu)車部
2020年12月30日
(源:國庫部會計(ji)會計(ji)司)