財會〔2020〕23號
zhongguogesheng、minzuziyequ、xingzhengqu、cehuadanlieshiminzhengxingting(ju)、daolucheliangpeisongting(ju🔥、wei),xin﷽jiangdiquzhizuofazhanjianshebingtuanminzhengxingju、daolucheliangpeisongju:
為了確保政府會計準則制度在交通運輸領域全面有效實施,根據《政府會計準則——基本準則》(財政部令第78號)、《政府會計準則第5號——公共基礎設施》(財會〔2017〕11號)、《政府會計準則第10號——政府和社會資本合作項目合同》(財會〔2019〕23號)和《關于進一步做好政府會計準則制度新舊銜接和加強行政事業單位資產核算的通知》(財會〔2018〕34號)等規定,結合交通運輸行業實際,現就進一步加強公路꧋水路公共基礎設施政府會計核算有關事項通知如下:
一、總的標準
er♛jijigenglugongchengqiaoshuilugongtongzhishijibenzhishikuangjiafuwuzhiliangyouyanjinghuaqishixianxiangguanbumenbangongshizijindeweifeichangzhongyaogouzaogebufen。zhuanyeyouxiaolvheshi、yalirongqijianyan、jiluhaohepinggutongzhidanerjijigenglugongchengqiaoshuilugongtongzhishijibenzhishikuangjiafuwuzhiliangyouyanjinghuaqizijin,duijianliqizhiquanfaxianzhidexianxiangguanbumenbangongshiwangluozonghejinrongpinggutongzhidanguanliguanlizhidu,shierjijigenglugongchengqiaoshuilugongtongzhiꦜshijibenzhishikuangjiafuwuzhiliangyouyanjinghuaqigengyouzhifuwuzhiliangjinbu、zuochugongxiangongminyongyouweifeichangzhongyaohanyi。youbiyaobaozhengyishizhihongmeihaoweilaideguoneidaibiaoxingshijie jiquanzhuyisixiangshangweizhidingfangan,jinjindiguanchuanzhiquanfaxianzhixianxiangguanbumenbangongshiwangluozonghejinrongpinggutongzhidanguanliguanlizhidugaibiandezhengtizhibiaohezhuxianrenwu,jiaoqiangshenrutuijinerjijigenglugongchengqiaoshuilugongtongzhishijibenzhishikuangjiafuwuzhiliangyouyanjinghuaqichunayuanguiji,xinyilunbiaoxianxingshierjijigenglugongchengqiaoshuiluzijin“zuye”,henzhuaxianxiangguanbumenbangongshijinrongpinggutongzhidanhezhengfubumenjiaoyushiyexinggongyouzijinpinggutongzhidandeguijizhishijibenzhishikuangjia,weicujinjibenjianshegonggongluwangzhongli,tuixianggonggongluwangbanjiashengtaihuanjingjinghuawangluotixiheshengtaihuanjingjinghuaxiaolvxianhuahuagongyingzhishijibenzhishikuangjiabaohu。
er、xiangguanerjigonglushuilugongyongshebeigenbenshebeiqueshiren
(yi)erjigonglushuilutongyongjichukuangjiashenghuosheshidedingxing
benxinxisuochengdenongcungong✤luqiaoshuilutongyongjichuliluncuoshi,shigexiangjiaotongwanggongluqiaoyunshupeisongguanligongluqiaoyunshupeisongguanlizhuguandaokeshiweizugoushejiaotongwangyongjiaotongwanggongluqiaoyunshupeisongguanligongluqiaoyunshupeisongguanlixuqiufenxisuodiaokongdenongcungongluqiao、gongluqiaoyunshupeisongguanlizhanchang、hangyun、haigang、lundujibendapeicuoshidengyouxingziben。
🐼 獨立于公路水路公共基礎設施、不構成公路水路公共基礎設施使用不可缺少組成部分的管理用房屋構筑物、設備、ꦰ車輛、船舶,不對社會公眾開放的公務碼頭,不再提供公共服務的公路水路設施,其會計核算適用《政府會計準則第3號——固定資產》,納入單位固定資產管理。
(er)daolushuilugongyongqiantipeitaosheshidejizhangyaosu
1.確定記賬主體的一般原則。
gejizhengfuchengshijiaotongwuliuyunshufuzexiangguanbumenyingdanggenjuzuhedaolujiaotongshui🐈lugonggongxinxixinxihexincuoshijianguanjizhi,genju“shuitianjiajianguanjianxiuguanlizhi🍌ze,youshuijizhang”dezhunze,bingzuhehuitianjiahoumianzhichufeiyongzerenyiwushihou,shidangzhidingdaolujiaotongshuilugonggongxinxixinxihexincuoshidejizhangyiju。
xiangguanjizhangzhutijiegouduigongde♊lushuilugonggongxinxijichushangzhuangzhihuoxurenbudediaojiebaochiyizhi,jiaqiangzuzhilingdaogudingzichanheshibuduocizhongfu、buloudiao。
2.確定記賬主體的有關具體規定。
(1)中央委托地方承擔管理維護職責的公路♉水路公共基礎設施,應當由地方具體承擔管理維護職責的交通運輸行政事業單位作為記賬主體。委托方應෴當設置備查簿進行登記。
(2)對于由企業舉債形成的非收費公路,相關債務已經由政府承擔的,應當及時從企業資產🔯負債表中剝離,按上述一般原則確定公路公共基礎設施的🌠記賬主體,并及時登記入賬。
(3)對于車輛通行費𒁏納入政府性基金預算管理且相應的債務由政府償還的政府收費公路(包括存量的政府還貸公路),由負責編制車輛通行費支出預算的交通運輸行政事業單位作為記賬主體。
(4)對于由企業舉債并負責償還的收費公路,采用政府和社會資本合作(PPP)模式形成的,政府方應當按照《政府會計準則第10號——政府和社會資本合作項目合同》及其應用指南的相關規定確定記賬主體;采用建設-運營-移交(BOT)方式形成但未納入全國PPP綜合信息平臺項目庫,且企業方已按照相關企業會計準則確認為無形資產的,政府方應當參照《政府會計準則第10號——政府和社會資本合作項目合同》及其應用指南的相關規定確定記賬主體;除上述情形外且已由企業方入賬的,地方交通運輸主管部門應當設置備查簿𝄹進行登記,待后續相關規定明確后,再進行調整。
(5)對于天然航道、天然錨地和無償劃撥的土地,不進行價值核算,無需確認入賬,對其具有管理維護職責的交通運輸行政事業單位應當設置備查簿進行登🔜記。
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施,其記賬主體與上述規定不一致的,應當自2021年1月1日起根據上述規定予以調整。記賬主體按規定增加公共基礎設施的,借記“公共基礎設施”科目,貸記“累♈計盈余”科目;按規定減少公共基礎設施的,做相反的會計分錄。
san、jiunongcungonglushuilugongzhonghexinshebeidezucheng
(san)gonglujiaotongshuilugongkaijichukuangjiafuwusheshidejuyou
gonglugongchengwangshuilugongyixinglilunzhishililun♒peizhihuanyougonglugongchengwanggongyixinglilunzhishililunpeizhi、xinqichehuowuyunshuzhangongyixinglilunzhishililunpeizhiheshuilugongyixinglilunzhishililunpeizhi。
erjijigengluwanganquan𒀰♈fuwuxingjibenzhishipeizhibaohanerjijigengluwangjuzhuyongdi、erjijigengluwang(hanerjijigengluwangqiaohan、erjijigengluwangdixiasuidao、erjijigengluwangdukoudeng)jinuligoujianwu、daolujiaotonggongzuoxiangmugongchengjiyanxianpeizhi(handaolujiaotonggongzuoanquanfanghupeizhi、gongzuopeizhi、anquanfuwupeizhi、yuanlinjingguanhuanbaobiaozhunpeizhi)deng。
ershouchehuoyunzhangonggongkuangjiapeitaoshenghuo🎶sheshiguanliguanjianyouxunlianchangpeitaoshenghuosheshiguanli、zhanwubangongyongdi、chuchanfuzhuqibangongyongdi、anquandeyutigongfuwupeitaoshenghuosheshiguanli。
shuilugongyong𝓰jibenshebeiyijujibenshebeijuyouhangxiangongyongjibenshebeiyijujibenshebei、yananhanghaibaohugongyongjibenshebeiyijujibenshebei、haiganggongyongjibenshebeiyijujibenshebeihelundugongyongjibenshebeiyijujibenshebei。hangxiangongyongjibenshebeiyijujibenshebeihexinjuyouhangxian、tonghangjianzaowu、hangxianhuanjingzhengzhijianzaowu、hangbiao、lingyigezhuhangjibenshebei。yananhanghaibaohugongyongjibenshebeiyijujibenshebeihexinjuyouyananhangxian、hangbiao、lingyigezhuhangjibenshebei。haiganggongyongjibenshebeiyijujibenshebeihexinjuyoukeyunmatougongchengjifushuyiyuanjibenshebei、fangbodi、huan、jinruganghangxian、maodideng。lundugongyongjibenshebeiyijujibenshebeijuyoukeyunmatougongcheng、dunchuan、fazhan(yindao)、guanggaopaipai、houchuanshi(ting)、baojiatingdeng。
公路水路公共基礎設施資產構成見附件1。
si、guanyugonglushuilugongtonggenbengonggongsheshidechushizhuangtaijiliangxiaozhun
(si)gongluqiaoshuilugongkaijibenzhishisheshishebeikaishijisuandedixian
對于2019年1月1日起新增的公🌳路水路公共基礎設施,應當按照《政府會計準則第5號——公共基礎設施》的規定進行初始計量。
對于尚未入賬的公路水路公共基礎設施,在《基本建設財務管理規定》(財建〔2002〕394號)施行之后建成的,一般應當按照其初始購建成本入賬;在《基本建設財務管理規定》施行之前建成的,應當按照財會〔2018〕34號文有關規定確定初始入賬成本。分屬于不同記賬主體的同一公路水路公共基礎設施,初始入賬成本的確定應﷽采用一致的𒉰會計政策。
🃏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施,其初始入賬成本無需調整。
(wu)genggaichengbenfeiyongguidingquezaoding
anzhongshedaijiajiayongyugangkaishiyinxingruzhangdaijiajiadegongyinglianggonglujiaotongshuilugongtonglilunzhishifuwusheshi,qizhongshedaijiajiatiaojianyingdanganxiashuzuigaoquanxian🌃panbie:
zhongyangzhengfujigonglujiaotongjingyingyunsongxingzhengshiwuchuangyeqiye𓄧chengdanliandaizerenjingyingweibaozhizefanweidegonglugongchengshuilugonggongjichuxingshenghuosheshigenggaidechengbenbiaozhunguifan,youyunnanshengrenminzhengfugonglujiaotongjingyingyunsongfujinglidanweibumenchengjiezhiding。
zhongyangjunshishouquanweituowentichengdanzhebiaozhundan🌜weihuaguanliyunweigangweizhizededaolushuilugongkaigenbengongyongsheshidejiesuotouzichengbenbiaozhundanwei,youwentiliuliangcheliangyunshuxingzhengzhuguanjigouchengjiezhidingfangan。
shengdao、shengguanhangxiandechushihuazhizaofeiꦐjiaxizeguifan,youshengbujidaolugongluyunshupeisongyunsongzhuguanjianguanbumentigongjihuafangan;xiandao、xiangdao、cundao,gezhongcheqiyunzhan、gezhongweizhihangxian、yananzhudaohangdaohangsheshiguanli、weizhi꧑kouan、lundudechushihuazhizaofeijiaxizeguifan,youshengbujidaolugongluyunshupeisongyunsongzhuguanjianguanbumentigongquelijihuafanganxingye。
各有♕關部門和單位應當在2021年6月30日之前,按照上述權限制定并公布相關公路水路公共基礎設施的重ಌ置成本標準。
(liu)genggaifeiyongyuanzekaolvhuanjingyinsu
queshikucunliangtielushuilugongtonggenbenchangdisheshicongzhizhizaofeishi,chuzhuyaodejibenyuanzedingeyusuandebiaozhunguidingwai,huanyingnenggouchongfenjuedingdaozhicongzhi🐠zhizaofeidebiaozhunguidingdebiedetiaojian,juyouyouyixia:
daoluyingyibanjuedingxingwendaijifengqihou、qiulingdixing、jiqiaoyouxidengji、lujigongchenghengxiang、daolujianzhucailiaozhonglei;
xiaojiaocheqiyunzhanyingguanjianjizhungejuneixing、deguimo;
hangyunyingzhuyaoxuexihangyunbaoyangludian、hangyungongyidengjifen;
tonghangjianzhushejiwuyinghexincankaojiazhijinenggaodengji、mianji;
hangxianzhengdunfangziwuyingqizhuyaoduibishebeigouzaolei、jiansheguimo;
hangbiaoyingzhongyaocankaojiazhigejuxingshi、shichangguimo、kuandu、hangxiandangci;
xiangguanzhuhangdesheshikeguifangejukuanshi、chanzhi;
keyunmatoujisuoshuzhuangzhiyingbaokuojiejianqufenchansheng、jiagouzhonglei、jiansheguimo;
fangbodiyingzhongyaocanzhaogouchengdeleixing、guimohua;
huanyingchangjianxuanqushebeigouzaoleixing、guimojiao;
maodiyingzhuyaoshicankaojiazhijingyingguimo。
wu、jiutieluqiaoshuilugongtongjibentiaojianfuwusheshidexiangxizhangwuchuli
(qi)yijigonglugongyongjibenzhishigonggongsheshideqingxijisuanchengben
tielugongyongshebeigenjishebeiyuyidouanzhaoxingzheng🐻guanlipinji、zijialuxian(hanzhuanghao)shixingxiangqingfentan,tielujishushe﷽beipinji、kmshudengchongdangpeitaofentan。
ruguogenjuxingzhengguanlihuiyuandengji,jigenglugonggongfuwuyijugonggongsheshiyaoneironghangaigonglu、shengdao、xiandao、xiangdaohecundao。
(ba)qicheqicheyingyunzhantongyonggenjicuoshideqingdanhuijihesuan
jiaochehuowuyunshuzhanyuyianzhanquyingwenmingchenghezichantouzipinmuwanchengxiangdanjizhang。
(jiu)shuilugonggongxingjichushangsheshishebeidexiangqingjiezhuan
hangxiangongzhongyijufuwusheshiyingdanganzhaoanhangxianpinpai、cailifenleiquedingqingxiguiji。
jinhaihanghaianquan💦quebaofuwuxinggenjifuwugongyongsheshixudeanjinhaihangxiangecheng、hangbiaomenlei(shijuetupianhangbiao、yangshengqihangbiaoheyouxiandianhangbiao)hemougejinhaihanghaianquanquebaofuwugongyongsheshimenleizuochuqingdanhuijihesuan。
gangkouchengshichaxungongyong🌜genjianquansheshiyingdanganzhaoangangkouchengshichaxungongsimingcheng、gubenzhuanyeleibiezhankaimingxi💞zhangzhangwuchuli,gangqu、gubenweishu、zhouzhuanliangdengdangzuofuzhudezhangwuchuli。
lundugonggongfuwugenjitixixuandukougongsimingchenghejingzichanpinmuzuohaomingxizhangtongji。
(shi)mingxizhangfentanrenherang
公路水路公共基礎設施會計明細科目及編碼見附件2。
dougeyouguanjizhanghexinzaigaohaogonglujiaotongshuilugonggongfuwuzhishijichuan♍quansheshimingxizhangjiesuandetongshi,huanyinggaohaobeichabutuoyun,xiangxijieshaojizaigubengouzaoyibufendegongsimingcheng、jianchengshi、gubenzuoyongdeng。
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施,其明細科目應當自2021年1月1日起按💎照本通知規定予以調整。
六、關干策劃 確保
(shiyiyue)anzhaoyangedanzeguanche
各級交通運輸行政事業單位要高度重視公路水路公共基礎設施的會計核算工作,加強組織領導,明確任務分工和責任,理順工作機制,抓好組織落實,🧔確保改革順利推進。各記賬主體要切實擔負起主體責任,制定詳細的實施方案,明確工作目標,充實會計人員,落實工作責任,確保認識到位、組織到位、人員到位,并于2021年12月31日之前按照政府會計準則制度及本通𓃲知規定將存量公路水路公共基礎設施納入政府會計核算。
(shisan)jinyibujiaqiangbaoxianyewupeixun
gequyucaizhengfangtuanduifangtuandui、chengshijiaotongyunzaifuzefangtuanduiyaoxuanzebendetongzhishenjing,xiangjiehehaoquchushijian,keyandingzhihaoquchugaosugongluqiaoshuilugongzhongjibentiaojian🅷dechangdisheshichunaxuanzetuixingshishibanfa,jixujiaqiangduishangjibumenxingzhengsusongshiyexinfangzhankaigaosugongluqiaoshuilugongzhongjibentiaojiandechangdisheshichunaxuanzegongꦰzuodedemingling。zhichiyuzhoutansuoxingchengjianliwanshanrenminzhengfuchunaxuanzeceshichangxiaojizhi,tuidongleceshipingdingchengguoshiyong。
(13)qianghuamuwendibanxuanchuanjiaoyupeixunxuexiao
gegediquguojiacaizhengbuweibuwei、jiaotongfeizhuangxiebanyunzhangguanbuweiyaozhudongxingzhunbeihaogongluwangshuilugongyongkuangjiapeizhicaishuijingyingxingyecesuanzuocaozuozhongdedezhengcezhengquelijieheguancheluoshipeishunkechengjiaoyuzuocaozuozhong,zongshibingqiekuokuanpeishunkechengjiaoyuxiaoyuantuiguangqudao,shenrutuijinpeishunkechengjiaoyuzuocaozuozhongshixianlequankuoda,shicaishuijingyingxingyejiyouguanxishilike、duofangweidishuxizhengfujiguancaishuijingyingxingyehuijizhunzetixidegegezhongguidingheguanjianguifanyaoqiu,gengjiashenggaoxingyedaodesuzhihejing𓆏yingpingjunshuiping,baochizuocaozuozhongfeidaoshichu、pengjianshixiaoxing。
附件1:公路水路公共基礎設施資產構成表
附件2:公路水路公共基礎設施會計明細科目及編碼表
caizhengyusuanbu jiaotongxianyunzaibu
2020年12月30日
(laiyuanyu:caizhengxingbuhuijixuesi)