财(cai)会〔2020〕23号
每省、村民新疆维吾(wu)尔(er)自(zi)治区(qu)维吾(wu)尔(er)自(zi)治区(qu)、行政区(qu)、设计(ji)单列(lie)市国🎃库厅(局(ju)(ju))、出行网配(pei)送厅(局(ju)(ju)、委(wei)),新疆维吾(wu)尔(er)自(zi)治区(qu)的(de)生产规划团场国库局(ju)(ju)、出行网配(pei)送局(ju)(ju):
为(wei)了确保政(zheng)(zheng)(zheng)(zheng)府(fu)会(hui)计准则(ze)制(zhi)度(du)在交通(tong)运输领域全面有(you)效实(shi)施(shi),根据《政(zheng)(zheng)(zheng)(zheng)府(fu)会(hui)计准则(ze)——基(ji)本准则(ze)》(财(cai)政(zheng)(zheng)(zheng)(zheng)部令第78号(hao)(hao))、《政(zheng)(zheng)(zheng)(zheng)府(fu)会(hui)计准则(ze)第5号(hao)(hao)——公(gong)共基(ji)础(chu)设施(shi)》(财(cai)会(hui)〔2017💫〕11号(hao)(hao))、《政(zheng)(zheng)(zheng)(zheng)府(fu)会(hui)计准则(ze)第10号(hao)(hao)——政(zheng)(zheng)(zheng)(zheng)府(fu)和社会(hui)资本合(he)作(zuo)项目合(he)同》(财(cai)会(hui)〔2019〕23号(hao)(hao))和《关于进一(yi)步做好(hao)政(zheng)(zheng)(zheng)(zheng)府(fu)会(hui)计准则(ze)制(zhi)度(du)新旧衔接和加强行(xing)(xing)政(zheng)(zheng)(zheng)(zheng)事业(ye)单位资产核算(suan)的通(tong)知》(财(cai)会(hui)〔2018〕34号(hao)(hao))等规定,结(jie)合(he)交通(to🌺ng)运输行(xing)(xing)业(ye)实(shi)际(ji),现就进一(yi)步加强公(gong)路水路公(gong)共基(ji)础(chu)设施(shi)政(zheng)(zheng)(zheng)(zheng)府(fu)会(hui)计核算(suan)有(you)关事项通(tong)知如下(xia):
一(yi)、整(zheng)体来说规定要求(qiu)
一(yi)级机(ji)(ji)(ji)耕(geng)(geng)路水路公益性基(ji)本生(sheng)(sheng)活(huo)服務(wu)(wu)生(sheng)(sheng)活(huo)装(zhuang)置(zhi)是当(dang)地(di)(di)市(shi)(shi)(shi)政府(fu)机(ji)(ji)(ji)构机(ji)(ji)(ji)关资源的(de)注(zhu)重构成(cheng)方(fang)面。有效合理(li)(li)安排(pai)填写、计算、记录表(biao)和行业(ye)申(shen)请(qing)(qing)(qing)书(shu)(shu)(shu)一(yi)级机(ji)(ji)(ji)耕(geng)(geng)路水路公益性基(ji)本生(sheng)(sheng)活(huo)服務(wu)(wu)生(sheng)(sheng)活(huo)装(zhuang)置(zhi)资源,对成(cheng)立责权(quan)引发制的(de)当(dang)地(di)(di)市(shi)(shi)(shi)政府(fu)机(ji)(ji)(ji)构机(ji)(ji)(ji)关环(huan)境(jing)(jing)承(cheng)载力(li)税(shui)(shui)务(wu)行业(ye)申(shen)请(qing)(qing)(qing)书(shu)(shu)(shu)管(guan)理(li)(li)管(guan)理(li)(li)办法(fa),使一(yi)级机(ji)(ji)(ji)耕(geng)(geng)路水路公益性基(ji)本生(sheng)(sheng)活(huo)服務(wu)(wu)生(sheng)(sheng)活(huo)装(zhuang)置(zhi)更(geng)加好服務(wu)(wu)提(ti)(ti)升、造福一(yi)方(fang)民众具(ju)(ju)备着注(zhu)重重大意(yi)义。必定堅持(chi)以习总(zong)新(xin)世(shi)代(dai)中(zhong)国(guo)国(guo)特点社(she)会(hui)的(de)理(li)(li)性主(zhu)义理(li)ܫ(li)论(lun)为(wei)的(de)指导,牢牢地(di)(di)体现了(le)责权(quan)引发制当(dang)地(di)(di)市(shi)(shi)(shi)政府(fu)机(ji)(ji)(ji)构机(ji)(ji)(ji)关环(huan)境(jing)(jing)承(cheng)载力(li)税(shui)(shui)务(wu)行业(ye)申(shen)请(qing)(qing)(qing)书(shu)(shu)(shu)管(guan)理(li)(li)管(guan)理(li)(li)办法(fa)创(chuang)新(xin)的(de)环(huan)境(jing)(jing)承(cheng)载力(li)计划和世(shi)界任务(wu),稳定推行一(yi)级机(ji)(ji)(ji)耕(geng)(geng)路水路公益性基(ji)本生(sheng)(sheng)活(huo)服務(wu)(wu)生(sheng)(sheng)活(huo)装(zhuang)置(zhi)出纳员会(hui)计结(jie)转,全方(fang)面体现了(le)一(yi)级机(ji)(ji)(ji)耕(geng)(geng)路水路资源“家产”,夯(hang)实基(ji)本条(tiao)件当(dang)地(di)(di)市(shi)(shi)(shi)政府(fu)机(ji)(ji)(ji)构机(ji)(ji)(ji)关税(shui)(shui)务(wu)行业(ye)申(shen)请(qing)(qing)(qing)书(shu)(shu)(shu)和财政企业(ye)性国(guo)有化资源行业(ye)申(shen)请(qing)(qing)(qing)书(shu)(shu)(shu)的(de)会(hui)计结(jie)转基(ji)本,为(wei)提(ti)(ti)高(gao)建造交(jiao)行强军,力(li)促交(jiao)行公路运(yun)输(shu)整冶管(guan)理(li)(li)体系(xi)和整冶技能意(yi)式化具(ju)(ju)备基(ji)本质量保(bao)障。
二、关于幼儿园🌳国(guo)道水路公众的(de)基础(chu)配套(tao)设(she)施(shi)更何(he)况认
(一)工(gong)路水路公共(gong)服务基础(chu)框架配套设施的确定(ding)
本通知怎(zen)么写所称(cheng)的(de)(de)机耕(geng)路网(wang)水路公众(zhong)基础上(shang)建(jian)筑设(she)施(shi)设(she)备(bei),说的(de)(de)是(shi)各项机耕(geng)路网(wang)配(pei)建(jian)货运(yun)业(ye)负(fu)责行政部(bu)门为无法市场(chang)经济公众(zhong)机耕(geng)路网(wang)配(pei)建(jian)货运(yun)业(ye)意愿(yuan)所抑制的(de)(de)机耕(geng)路网(wang)、货运(yun)业(ye)站场(chang)、航线、口岸、轮渡和其配(pei)建(jian)建(jian)筑设(s൩he)施(shi)设(she)备(bei)等(deng)有形化基金。
独立于公(gong)(gong)路(lu)水(shui)路(lu)公(gong)(gong)共基(ji)础设(she)施、不(bu)构成公(gong)(gong)路(lu)水(shui)路(lu)公(gong)(gong)共基(ji)础设(she)施使用不(bu)可缺少组成部分的(de)管理用房屋构筑物、设(she)备、车(che)辆、船(chuan)舶(bo),不(bu)对社(she)会公(gong)(gong)众开(kai)放的(de)公(gong)(gong)务(wu)码头,不(b𒁏u)再提供公(gon෴g)(gong)共服务(wu)的(de)公(gong)(gong)路(lu)水(shui)路(lu)设(she)施,其(qi)会计核算适(shi)用《政府会计准则第3号——固定资产》,纳入单(dan)位固定资产管理。
(二)公路(lu)交通水(s🌱hui)路(lu)公众知(zhi)识基(ji)础服务设施的记账主(zhu)体性
1.确定记账主体(ti)的一般原则。
县(xian)级(ji)交通线运载掌管部们应当组合一(yi)级(ji)公路(lu)(lu)桥水路(lu)(lu)公用公用建(jian)(jian)筑(zhu)设(she)施依(yi)(yi)据(ju)公用建(jian)(jian)筑(zhu)设(she)施操(cao)作(zuo)法规,通过“谁承担连带(dai)重(zhong)(zhong)任重(z♑hong)(zhong)任操(cao)作(zuo)维修主要(yao)职责,由谁记(ji)账”的遵(zun)循原则,并组合间接承担连带(dai)重(zhong)(zhong)任重(zhong)(zhong)任后期(qi)的开支(zhi)重(zhong)(zhong)任前提,合理化肯定一(yi)级(ji)公路(lu)(lu)桥水路(lu)(lu)公用公用建(jian)(jian)筑(zhu)设(she)施依(yi)(yi)据(ju)公用建(jian)(jian)筑(zhu)设(she)施的记(ji)账主。
对应记账组织形(xing)式对公的路水路公开基本知识配制(zhi)肯定(ding)认(ren)应先统(tong)筹协(xie)调不同,事关固定(ding)资产验收(shou🔯)不多个(ge)、不注数。
2.确定记账主(zhu)体(ti)的有关具体(ti)规定。
(1)中央委托地方承担管理维护(hu)(hu)职(zhi)责的公路(lu)(lu)水路(lu)(lu)公共基(ji)础设(she♎)(she)施(shi),应(ying)(ying)当由地方具体(ti)承担管理维护(hu)(hu)职(zhi)责的交通运输行政(zheng)事业单位作为记账主体(ti)。委托方应(ying)(ying)当设(she)(she)置(zhi)备查簿进行登(deng)记。
(2)对于由(you)企业举债(zhai)形成的(de)非(fei)收费公路(lu),相关债(zhai)务已(yi)经由(you)꧋政府承担(dan)的(de),应当(dang)及(ji)时(shi)从(cong)企业资产负债(zhai)表中(zhong)剥离,按上述一(yi)般原(yuan)则确(que)定公路(lu)公共基础设(she)施的(de)记账(zhang)(zhang)主体,并(bing)及(ji)时(shi)登记入账(zhang)(zhang)。
(3)对于车辆通行(xing)费ไ纳入政府性(xing)基金预算管理且相应的(de)债务由政府偿还的(de)政府收费公路(包括存量的(de)政府还贷公路),由负责编制车辆通行(xing)费支出预算的(de)交(jiao)通运输(shu)行(xing)政事(shi)业单位作为记账主体。
(4)对于由企业(ye)(ye)举债并负责偿还的(de)收费(fei)公(gong)路,采(cai)用(yong)政(zheng)府(fu)和(he)社会资(zi)本(ben)合作(PPP)模式形(xing)成的(de),政(zheng)府(fu)方应(ying)(ying)当按(an)照(zhao)《政(zheng)府(fu)会计准则第(di)10号(hao)——政(zheng)府(⭕fu)和(he)社会资(zi)本(ben)合作项(xiang)目合同》及其应(ying)(ying)用(yong)指南(nan)的(de)相(xiang)(xiang)关(guan)规定(ding)确(que)(que)定(ding)记账(zhang)(zhang)主体(ti);采(cai)用(yong)建设(she)-运(yun)营-移交(BOT)方式形(xing)成但未纳入(ru)全国PPP综合信息平台项(xiang)目库,且企业(ye)(ye)方已按(an)照(zhao)相(xiang)(xiang)关(guan)企业(ye)(ye)会计准则确(que)(que)认为无形(xing)资(zi)产的(de),政(zheng)府(fu)方应(ying)(ying)当参照(zhao)《政(zheng)府(fu)会计准则第(di)10号(hao)——政(zheng)府(fu)和(he)社会资(z🎀i)本(ben)合作项(xiang)目合同》及其应(ying)(ying)用(yong)指南(nan)的(de)相(xiang)(xiang)关(guan)规定(ding)确(que)(que)定(ding)记账(zhang)(zhang)主体(ti);除上述情(qing)形(xing)外且已由企业(ye)(ye)方入(ru)账(zhang)(zhang)的(de),地方交通运(yun)输主管部门(men)应(ying)(ying)当设(she)置备查簿进行登(deng)记,待(dai)后续相(xiang)(xiang)关(guan)规定(ding)明确(que)(que)后,再进行调整。
(5)对于天然航道、天然锚地(di)(di)和无(wu)偿划拨的土地(di)(di),不进行价(jia)🦋值核(he)算,无(wu)需(xu)确认入账,对其具(ju)有管理(li)维(wei)护职责(ze)的交(🌜jiao)通运输行政事业(ye)单(dan)位应(ying)当(dang)设(she)置备查簿进行登记。
对(dui)于已按财会〔2018〕34号(hao)文有关规(gui)定(ding)入账的存(cun)量公路水路公共(gong)基础设(she)施(shi),其记(ji)账主体与上述规(gui)定(ding)不一致的,应当(dang)自2021年1月1日起(qi)根据上述规(gui)定(ding)予以调整。记(ji)账主ꦚ体按规(gui)定(ding)增加公共(gong)基础设(she)施(shi)的,借记(ji)“公共(gong)基础设(she)施(shi)”科(ke)目,贷记(j💧i)“累计盈余”科(ke)目;按规(gui)定(ding)减少公共(gong)基础设(she)施(shi)的,做相反的会计分录。
三、光于公(🔯gong)路(lu)桥水路(lu)公(gong)众依ಞ(yi)据服务设(she)施的组合(he)
(三)工路(lu)水路(l༒u)公(gong)用基建(jian)项(xiang)目(mu)地基基建(jian)项(xiang)目(mu)的产生
高(gao)速铁路(lu)水(shui)路(lu)通用服(fu)务框架(jia)基建(jian)项(xiang)目涉及(ji)高(gao)速铁路(lu)通用服(fu)务框架(jia)基建(jian)项(xiang)目💟、车子营运站通用服(fu)务框架(jia)基建(jian)项(xian🌺g)目和水(shui)路(lu)通用服(fu)务框架(jia)基建(jian)项(xiang)目。
工路(lu)桥(qiao)(qiao)水利(li)公共信息基础(chu)理论服(fu)(fu)务(wu)(wu)培(pei)(pei)(pei)训(xun)建(jian)(jian)筑装(zhuang)🀅(zhuang)置(zhi)(zhi)以(yi)及工路(lu)桥(qiao)(qiao)水利(li)土地的使(shi)用、工路(lu)桥(qiao)(qiao)水利(li)(含工路(lu)桥(qiao)(qiao)水利(li)桥(qiao)(qiao)涵、工路(lu)桥(qiao)(qiao)水利(li)隧道口、工路(lu)桥(qiao)(qiao)水利(li)渡(du)口等)及建(jian)(jian)设物(wu)、交(jiao)行(xing)水利(li)及沿石服(fu)(fu)务(wu)(wu)培(pei)(pei)(pei)训(xun)建(jian)(jian)筑装(zhuang)(zhuang)置(zhi)(zhi)(含交(jiao)行(xing)很安全服(fu)(fu)务(wu)(wu)培(pei)(pei)(pei)训(xun)建(jian)(jian)筑装(zhuang)(zhuang)置(zhi)(zhi)、的管理服(fu)(fu)务(wu)(wu)培(pei)(pei)(pei)训(xun)建(jian)(jian)筑装(zhuang)(zhuang)置(zhi)(zhi)、服(fu)(fu)务(wu)(wu)培(pei)(pei)(pei)训(xun)服(fu)(fu)务(wu)(wu)培(pei)(pei)(pei)训(xun)建(jian)(jian)筑装(zhuang)(zhuang)置(zhi)(zhi)、园林环保健(jian)康(kang)服(fu)(fu)务(wu)(wu)培(pei)(pei)(pei)训(xun)建(jian)(jian)筑装(zhuang)(zhuang)置(zhi)(zhi))等ဣ。
新汽车客(ke)货运站(zhan)公(gong)用基(j💛i)本知识建筑(zhu)设备注意还有田径(jing)场建筑(zhu)设备、站(zhan)务住🦋房(fang)、产量辅助(zhu)器住房(fang)、应急与提供服务建筑(zhu)设备。
水路公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)信(xin)息(xi)(xi)(xi)根(gen)(gen)(gen)本(ben)(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)装(zhuang)(zhuang)置(zhi)(zhi)包(bao)扩(kuo)(kuo)航(hang)(hang)(hang)(hang)线(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)信(xin)息(xi)(xi)(xi)根(gen)(gen)(gen)本(ben)(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)装(zhuang)(zhuang)置(zhi)(zhi)、近海航(hang)(hang)(hang)(hang)海保(bao)护公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)信(xin)息(xi)(xi)(xi)根(gen)(gen)(gen)本(ben)(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)装(zhuang)(zhuang)置(zhi)(zhi)、口(kou)(kou)岸(an)查询(xun)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)信(xin)息(xi)(xi)(xi)根(gen)(gen)(gen)本(ben)(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)装(zhuang)(zhuang)置(zhi)(zhi)和轮渡(du)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)信(xin)息(xi)(xi)(xi)根(gen)(gen)(gen)本(ben)(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)装(zhuang)(zhuang)置(zhi)(zhi)。航(hang)(hang)(hang)(hang)线(xian)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)信(xin)息(xi)(xi)(xi)根(gen)(gen)(gen)本(ben)(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong🌠)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)装(zhuang)(zhuang)置(zhi)(zhi)核心(xin)的(de)(de)(de)(de)包(bao)扩(kuo)(kuo)航(hang)(hang)(hang)(hang)线(xian)、通航(hang)(hang)(hang)(hang)钢(gang)(gang)结(jie)(jie)构(gou)高层(ceng)钢(gang)(gang)结(jie)(jie)构(gou)建(jian)筑、航(hang)(hang)(hang)(hang)线(xian)整(zheng)改钢(gang)(gang)结(jie)(jie)构(gou)高层(ceng)钢(gang)(gang)结(jie)(jie)构(gou)建(jian)筑、航(hang)(hang)(hang)(hang)标(biao)、各种助航(hang)(hang)(hang)(hang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)装(zhuang)(zhuang)置(zhi)(zhi)。近海航(hang)(hang)(hang)(hang)海保(bao)护公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)信(xin)息(xi)(xi)(xi)根(gen)(gen)(gen)本(ben)(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)装(zhuang)(zhuang)置(zhi)(zhi)核心(xin)的(de)(de)(de)(de)包(bao)扩(kuo)(kuo)近海航(hang)(hang)(hang)(hang)线(xian)、航(hang)(hang)(hang)(hang)标(biao)、各种助航(hang)(hang)(hang)(hang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)装(zhuang)(zhuang)置(zhi)(zhi)。口(kou)(kou)岸(an)查询(xun)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)信(xin)息(xi)(xi)(xi)根(gen)(gen)(gen)本(ben)(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)装(zhuang)(zhuang)置(zhi)(zhi)核心(xin)的(de)(de)(de)(de)包(bao)扩(kuo)(kuo)客(ke)运码头(tou)工程及复属公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)装(zhuang)(zhuang)置(zhi)(zhi)、防(fang)波堤、护岸(an)、进库港航(hang)(hang)(hang)(hang)线(xian)、锚地等。轮渡(du)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(𝓰yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)信(xin)息(xi)(xi)(xi)根(gen)(gen)(gen)本(ben)(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)配(pei)(pei)(pei)(pei)套(tao)(tao)(tao)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)油(you)(you)(you)(you)(you)(you)烟(yan)(yan)(yan)净(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)性(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)装(zhuang)(zhuang)置(zhi)(zhi)包(bao)扩(kuo)(kuo)客(ke)运码头(tou)工程、趸船、之路(引道)、象征(zheng)牌(pai)、候(hou)船室(亭)、报(bao)价(jia)亭等。
公(gong)路(lu)水路(lu)公(gong)共基础设施资产构成见(jian)附件1。
四、关于幼儿园公路桥水路公众条(tiao)件(jian)体系(xi)的开始计(ji)算
(四)公路交(jiao)通水路公共信息的基础建筑设施缺省的计量的规则
𓆉 对于2019年1月1日起(qi)新增(zeng)的公路水路公共(gong)基(ji)础设(she)施,应当按照《政(zheng)府会计准则第5号——公共(gong)基(ji)础设(she)施》的规(gui)定进行初(chu)始(sh⭕i)计量。
对于尚未入(ru)(ru)账的公路水路公共(gong)基(ji)础设(she)施,在(zai)《基(ji)本(ben)建设(she)财务(wu)管理(li)规定(ding)(🤪ding)》(财建〔2002〕394号(hao)(hao))施行之后建成的🏅,一(yi)般应(ying)当(dang)按(an)照其初始购建成本(ben)入(ru)(ru)账;在(zai)《基(ji)本(ben)建设(she)财务(wu)管理(li)规定(ding)(ding)》施行之前(qian)建成的,应(ying)当(dang)按(an)照财会〔2018〕34号(hao)(hao)文有关规定(ding)(ding)确定(ding)(ding)初始入(ru)(ru)账成本(ben)。分属于不同(tong)记账主体的同(tong)一(yi)公路水路公共(gong)基(ji)础设(she)施,初始入(ru)(ru)账成本(ben)的确定(ding)(ding)应(ying)采用一(yi)致的会计政(zheng)策。
对于(yu)已按(an)财🐭会〔2018〕34号文有关规定入账的(de)存量(liang)公路水(s🃏hui)路公共基础设施,其(qi)初始(shi)入账成本无需调整。
(五)重设成本投入规定这(zhei)些定
按开(kai💎)启(qi)费用看作初使ꦉ做账费用的部分公路网水路通用根本配(pei)制,其开(kai)启(qi)费用要(yao)求怎(zen)样按接下来(lai)最(zui)高权限确认:
中级农(nong)村公路网装卸(xie)🃏搬运行政性自己事(shi)业(ye)的(de)单位分(fen)担(dan)保护(hu)保护(hu)职(zhi)责范(fan)围(wei)的(de)农(nong)村公路水(shui)路公共信息基础知识(shi)的(de)设施重制价格规范(fan)标(biao)准,由浙(zhe)江(jiang)省(sheng)人民政府农(nong)村公路网装卸(xie)搬运经理(li)助(zhu)理(li)行政部门主管确﷽立。
党(dang)中央信赖城市承担责任(ren)经营保护工作内容(rong)的🔜(de)二级公(gong)路水路公(gong)共(gong)服务根(gen)本设(she)备(bei)的(d𒅌e)更改投入规(gui)范标(biao)准,由城市交通(tong)线(xian)运载掌管机(ji)构(gou)负责管理编写。
省(sheng)(sheng)道(dao)(dao)、省(sheng)(sheng)管(guan)(guan)航线的开启成本低(di)费(fei)(fei)条🎐件(jian)(jian)规范(fan),由市级重(zhong)(zhong)点公路网搬家管(guan)(guan)理(li)(li)经理(li)(li)领班(ban)个(ge)监管(guan)(guan)部(bu)门责任定(ding)制出;县道(dao)(dao)、乡道(dao)(dao)、村道(dao)(dao),与气(qi)车客(ke)运中(zhong)心(xin)站、其它(ta)的点航线、沿岸助导行设(she)备(bei)、点港口(kou)城市、轮渡的开启成本低(di)费(🌜fei)(fei)条件(jian)(jian)规范(fan),由市级重(zhong)(zhong)点公路网搬家管(guan)(guan)理(li)(li)经理(li)(li)领班(ban)个(ge)监管(guan)(guan)部(bu)门责任确立(li)定(ding)制出方。
各有关部门(men)和单位应当在2021年6月30日之前(qian💦),按照上述权(quan)限制定并公布相关公路水路公共基础(chu)设(she)施的重置成本标准。
(六)重(zhong)设的成本(ben)原则(ze)学习(xi)原则(ze)
制(zhi)(zhi)定水(shui)准二级公路(lu)水(shui)路(🙈lu)公共信息基础理论设施管理重制(zhi)(zhi)投入时(shi),除重点条件(jian)取费条件(jian)外,还应加以了(le)解关系(xi)重制(zhi)(zhi)投入条件(jian)的另一各(ge)种因素,按照一下:
道路(lu)应重点借(jie)鉴地(di)理环(huan)境(jing)ꦫ、厂区地(𝄹di)形、技能等级分类(lei)、路(lu)基工(gong)程横(heng)向、沥(li)青道路(lu)涂料型;
货车火车站站应大部(bu)分参考资料框(kuang)架分类、产值;
航(hang)运(yun)(yun)应首要符合航(hang)运(yun𝓡)(yun)保养大小、航(hang)运(yun)(yun)工艺品(pin)级;
通航房屋构筑物应主(zhu)要参考资料高技(ji)术(shu)档(dang)次、规(🅰gui)模化;
航运整顿(dun)房屋(wu)筑(zhu)物应重(zhong)要参考(kao)使用构成(cheng)分类、🌠规模较;
💯 航(hang)标应主(zhu)要(yao)分类组成部(bu)🐬分方(fang)式、建设(she)规模、的尺寸(cun)、航(hang)运等级(ji)保(bao)护(hu);
某个助航场地设(she)施可参考价值(zhi)组成(cheng)种类、的规模;
游(you)艇码头及付属(shuꦏ)ꦚ服务设(she)施应主(zhu)要是参(can)考选取进(jin)行(xing)分(fen)(fen)类搭建、组成部分(fen)(fen)的类型、经营规(gui)模(mo);
防(fang)波(bo)堤应包括(kuo)基准形式类(lei)别(bie)、总(zong)量;
护岸应常见(jian)参看结构的方式、规模性;
锚(mao)地应(ying)关键参考使用(yong)市场规模。
🔯五、光于一级公(gong)路(lu)水路(lu)公(gong)益💯性地基油烟净化器的费用(yong)明细折算
(七)农(nong)ꦕ村(cun)公路通用前提装(zhuang)置(zhi)的清单成(cheng)🍬本核算
二(er)(er)级道路(lu)公共信息框架设施管(guan)理(li)可(ke)以以行政(zheng)管(guan)理(li)等级分(fen)分(fen💯)、规划(含桩(zhuang)号)实行费用明细折(zhe)算,二(er)(er)级道路(lu)方法等级分(fen)分(f🦹en)、雅居乐西双林语10公里数等为外挂折(zhe)算。
依据财政(zheng)层级,道(dao)路公(gong🐭)用条件设施设备需(xu)归属于公(gong)路、省道(dao)、县道(da🔥o)、乡道(dao)和村道(dao)。
(八)汽车(che)汽车(che)汽运站公(gong)开基本(ben)𝔍服务设施(shi)的费用明(ming)细(xi)结算(suan)
汽车的货(huo)物运输站🐈(zhan)需按货(huo)运站(zhan)分类(lei)和(he)资本(ben)类(lei)目(mu)完(wan)成(cheng)明(ming)细(xi)表统计。
(九)水(shui)路公益(yi)性根(gen)基安全设施(shi)的详细结算(suan)
航(hang)线(xian)(xian)共公(gong)基ꦫ(ji)础条件(jian)配套(tao)设(she)施应(ying)先按航(hang)线(xian)(xian)简称(cheng)、财力品目通过详(xiang)单(dan)结算。
近海(hai)航(hang)(hang)海(hai)担(dan)保公益(yi)性基(ji)础知识(shi)安全的设施(shi)(shi)应先按近海(hai)河道名(ming)字大(da)全、航(hang)(h🦋ang)标(biao)类(视觉(jue)识(shi)别航(hang)(hang)标(biao)、扬声(sheng)器航♔(hang)(hang)标(biao)和无(wu)线wifi电航(hang)(hang)标(biao))和别近海(hai)航(hang)(hang)海(hai)担(dan)保安全的设施(shi)(shi)类实(shi)施(shi)(shi)明细表(biao)账务处(chu)理。
海(hai)港口城市(shi)公开根本措施可以按海(hai🍌)港口城市(shi)标题、债务类属进(jin)行🐼明细表归集,港区、债务个大(da)概的数、发送量等最为辅助软件(jian)归集。
轮渡(du)公(gong)众基础知识体系需(xu)按(an)🅠渡(du)口命(ming)名(ming)和固定(ding)𒁃资产(chan)品(pin)类通过名(ming)细归集。
(十)明细单归集某些规范
ဣ公路(luꦓ)水路(lu)公共(gong)基(ji)础设施会计明细科目及(ji)编码见(jian)附件2。
都有关记账(zhang)主休在加(jia)꧑强(qiang)二级公(gong)路(lu)水路(lu)公(gong)益性根本(ben)建(jian)筑设施(shi)名细成(cheng)本(ben)计算的同样(yang),还应加(jia)强(qiang)备查簿等级,基(ji)本(ben)记载基(ji)金(jin)组(zu)合的构成(cheng)部分的简称、建(jian)没时期、基(ji)金(jin)商业价值等。
对于已(yi)按(an)财会(hui)〔2018〕34号文有(you)关规(gui)定入账的存(cun)量公路(lu)水路(lu)公共基础设𒈔施(shi),其明细科目应当自2021年1月1日起(qi)按(an)照本通知规(gui)定予(yu)以调整。
六、对团体基本保障
(国庆)严格(ge)执行职责(ze)严格(ge)执行
各级交通(tong)(tong)运输行政事业单(dan)位要(yao)高(gao)度重(zhong)视公(gong)(gong)(gong)路(lu)水(shui)(shui)路(lu)公(gong)(gong)(gong)共基(ji)础(chu)设施(shi)的(de)会(hui)计(ji)核算工作(zuo),加强组织领导(dao),明确任(ren)务分(fen)工和责任(ren),理(li)顺工作(zuo)机制(zhi),抓好(hao)组织落(luo)实(shi),确保改革顺利推进。各记(ji)账(zhang)主体要(yao)切(qie)实(shi)担(dan)🏅负起主体责任(ren),制(zhi)定详细的(de)实(shi)施(💜shi)方案,明确工作(zuo)目标,充实(shi)会(hui)计(ji)人员,落(luo)实(shi)工作(zuo)责任(ren),确保认识到位、组织到位、人员到位,并于(yu)2021年(nian)12月31日之前按照政府会(hui)计(ji)准则制(zhi)度及本(ben)通(tong)(tong)知规定将存量公(gong)(gong)(gong)路(lu)水(shui)(shui)路(lu)公(gong)(gong)(gong)共基(ji)础(chu)设施(shi)纳(na)入(ru)政府会(hui)计(ji)核算。
(12)搞(gao)好项目考核评价(jia)
全(quan)(quan)国各(ge)地财政支出机(ji)(ji)构(gou)、路(lu)网运(yun)输管理负(fu)责人机(ji)(ji)构(gou)要利用本通知范文心理,紧密结合地儿(er)实际上,科学探索制定(ding)计划地儿(er)农村工(gong)路(lu)水路(lu)公(gong)开根基公(gong)用设(ꩵshe)施设(she)备出纳员(yuan)(yuan)折算(suan)实行管理办法,全(quan)(quan)面提(ti)升对(dui)部下行政诉讼事业上机(ji)(ji)构(gou)推进农村工(gong)路(lu)水路(lu)公(gong)开根基公(gong)用设(she)施设(she)备出纳员(yuan)(yuan)折算(suan)操作的指导意见。鼓🐼励的话科学探索搭建日趋完善地方政府出纳员(yuan)(yuan)折算(suan)绩效考核(he)方案规则,促进推动绩效考核(he)方案如何评(ping)价結果(guo)应(ying)该用。
(第十五(wu))淬(cui)炼贯彻培顺
地市(shi)财政性(xing)部(bu)分、交行车辆运输管控(kong)(kong)部(bu)分要积极态度提前做好铁路桥水路服务(wu)性(xing)基础条件生活设施出纳核算成(cheng)本事(shi)(shi)业任(ren)务(wu)的(de)管控(kong)(kong)制解析(xi)和宣传教育教育技(ji)术学习(xi)培(pei)训事(shi)(shi)业任(ren)务(wu),连(lian)续(xu)不(bu)断(duan)延伸教育技(ji)术学习(xi)培(pei)训渠道方(fang)式,着力推进教育技(ji)术学习(xi)培(pei)训事(shi)(shi)业任(ren)务(wu)达成(cheng)全(🦋quan)(quan)涵盖(gai),使出纳及相关人工即时、全(quan)(quan)部(bu)地熟(shu)练部(bu)门出纳规(gui)则管控(kong)(kong)制的(de)每一项特殊(shu)要求(qiu)和特定(ding)特殊(shu)要求(qiu),真实(shi)从而提高国际业务(wu)人文素质和管控(kong)(kong)水平(ping)面,切实(shi)保(bao)障事(shi)(🦹shi)业任(ren)务(wu)掉到实(shi)处、追到实(shi)效性(xing)。
附件1:公(gong)路水路公(gong)共基础设(she)施资产构成(cheng)表
附件2:公路(lu)水路(lu)公共基础(chu)设施会计明细科目及编码表
财政性部 交通网运输车部
2020年12月30日
(渠道:财(cai)政资金(jin)部财(cai)务司)