財會(hui)〔2020〕23號
中國(guo)各省、民𒐪(min)族自治(zhi)(zhi)州、直轄、準備單列市民(min)政(zheng)廳(ting)（局(ju)）、流量運(yun)載(zai)廳(ting)（局(ju)、委），新疆維吾(wu)爾自治(zhi)(zhi)區生(sheng)產(chan)基(ji)本建(jian)設團(tuan)場(chang)民(min)政(zheng)局(ju)、流量運(yun)載(zai)局(ju)：
為了(le)確保(bao)政(zheng)(zheng)(zheng)府(fu)(fu)會(hui)(hui)(hui)(hui)(hui)計準(zhun)(zhun)(zhun)則(ze)(ze)制度(du)在交(jiao)通(tong)運輸領域(yu)全(quan)面有效實施，根據《政(zheng)(zheng)(zheng)府(fu)(fu)會(hui)(hui)(hui)(hui)(hui)計準(zhun)(zhun)(zhun)則(ze)(ze)——基本(ben)準(zhun)(zhun)(zhun)則(ze)(ze)》（財(cai)政(zheng)(zheng)(zheng)部令第78號(hao)(hao)）、《政(zheng)(zheng)(zheng)府(fu)(fu)會(hui)(hui)(hui)(hui)(hui)計準(zhun)(zhun)(zhun)則(ze)(ze)第5號(hao)(hao)——公(gong)共基礎設施》（財(cai)會(hui)(hui)(hui)(hui)(hui)〔2017〕11號(hao)(hao)）、《政(zheng)(zheng)(zheng)府(fu)(fu)會(hui)(hui)(hui)(hui)(hui)計準(zhun)(zhun)(zhun)則(ze)(ze)第10號(hao)(hao)——政(zheng)(zheng)(zheng)府(fu)(fu)和社會(hui)(hui)(hui)(hui)(hui)資本(ben)合(he)作項目合(he)同(tong)》（財(cai)會(hui)(hui)(hui)(hui)(hui)〔2019〕23號(hao)(hao)）和《關(guan)于進一步做好政(zheng)(zheng)(zheng)府(fu)(fu)會(hui)(h𓃲ui)(hui)(hui)(hui)計準(zhun)(zhun)(zhun)則(ze)(ze)制度(du)新舊銜接和加強(qiang)行政(zheng)(zheng)(zheng)事業單位資產核算的通(tong)知》（財(cai)會(hui)(hui)(hui)(hui)(hui)〔2018〕34號(hao)(hao)）等規定꧂，結合(he)交(jiao)通(tong)運輸行業實際，現就進一步加強(qiang)公(gong)路水路公(gong)共基礎設施政(zheng)(zheng)(zheng)府(fu)(fu)會(hui)(hui)(hui)(hui)(hui)計核算有關(guan)事項通(tong)知如(ru)下：
一、綜合性耍求
工(gong)(gong)路(lu)(lu)水(shui)(shui)路(lu)(lu)公(gong)益性(xing)(xing)服務(wu)(wu)培(pei)(pei)訓(xun)知(zhi)(zhi)(zhi)識(shi)(shi)(shi)基(ji)(ji)(ji)(ji)本(ben)知(zhi)(zhi)(zhi)識(shi)(shi)(shi)上(shang)條(tiao)件(jian)框(kuang)(kuang)架(jia)(jia)油(you)煙凈(jing)(jing)化(hua)器設(she)(she)備(bei)(bei)設(she)(she)備(bei)(bei)是市(shi)民(min)區人(ren)民(min)當(dang)地(di)政府(fu)(fu)基(ji)(ji)(ji)(ji)金的重(zhong)點結構大部(bu)分。科學研究(jiu)恰當(dang)證明、壓力(li)容器檢驗、計錄和(he)評估(gu)工(gong)(gong)路(lu)(lu)水(shui)(shui)路(lu)(lu)公(gong)益性(xing)(xing)服務(wu)(wu)培(pei)(pei)訓(xun)知(zhi)(zhi)(zhi)識(shi)(shi)(shi)基(ji)(ji)(ji)(ji)本(ben)知(zhi)(zhi)(zhi)識(shi)(shi)(shi)上(shang)條(tiao)件(jian)框(kuang)(kuang)架(jia)(jia)油(you)煙凈(jing)(jing)化(hua)器設(she)(she)備(bei)(bei)設(she)(she)備(bei)(bei)基(ji)(ji)(ji)(ji)金，對(dui)創(chuang)立(li)責權(quan)出(chu)現制的市(shi)民(min)區人(ren)民(min)當(dang)地(di)政府(fu)(fu)終(zhong)合財(cai)務(wu)(wu)部(bu)門(men)(men)部(bu)門(men)(men)部(bu)門(men)(men)評估(gu)管理(li)辦法(fa)，使工(gong)(gong)路(lu)(lu)水(shui)(shui)路(lu)(lu)公(gong)益性(xing)(xing)服務(wu)(wu)培(pei)(pei)訓(xun)知(zhi)(zhi)(zhi)識(shi)(shi)(shi)基(ji)(ji)(ji)(ji)本(ben)知(zhi)(zhi)(zhi)識(ꦦshi)(shi)(shi)上(shang)條(tiao)件(jian)框(kuang)(kuang)架(jia)(jia)油(you)煙凈(jing)(jing)化(hua)器設(she)(she)備(bei)(bei)設(she)(she)備(bei)(bei)更(geng)多服務(wu)(wu)培(pei)(pei)訓(xun)開(kai)發、謀福(fu)利市(shi)民(min)兼有重(zhong)點重(zhong)要性(xing)(xing)。應該始終(zhong)如一以習總(zong)新時間(jian)國家標志性(xing)(xing)社會各界理(li)性(xing)(xing)主(zhu)義歷史觀(guan)為(wei)建(jian)(jian)議，牢牢圍(wei)繞(rao)著 責權(quan)出(chu)現制市(shi)民(min)區人(ren)民(min)當(dang)地(di)政府(fu)(fu)終(zhong)合財(cai)務(w🌟u)(wu)部(bu)門(men)(men)部(bu)門(men)(men)部(bu)門(men)(men)評估(gu)管理(li)辦法(fa)改變的環境承(cheng)載力(li)目(mu)的和(he)世界任務(wu)(wu)，堅(jian)實推(tui)進(jin)(jin)項目(mu)基(ji)(ji)(ji)(ji)本(ben)建(jian)(jian)設(she)(she)工(gong)(gong)路(lu)(lu)水(shui)(shui)路(lu)(lu)公(gong)益性(xing)(xing)服務(wu)(wu)培(pei)(pei)訓(xun)知(zhi)(zhi)(zhi)識(shi)(shi)(shi)基(ji)(ji)(ji)(ji)本(ben)知(zhi)(zhi)(zhi)識(shi)(shi)(shi)上(shang)條(tiao)件(jian)框(kuang)(kuang)架(jia)(jia)油(you)煙凈(jing)(jing)化(hua)器設(she)(she)備(bei)(bei)設(she)(she)備(bei)(bei)出(chu)納員分攤(tan)，新一輪(lun)呈(cheng)現工(gong)(gong)路(lu)(lu)水(shui)(shui)路(lu)(lu)基(ji)(ji)(ji)(ji)金“身家”，抓實市(shi)民(min)區人(ren)民(min)當(dang)地(di)政府(fu)(fu)財(cai)務(wu)(wu)部(bu)門(men)(men)部(bu)門(men)(men)部(bu)門(men)(men)評估(gu)和(he)行(xing)政部(bu)門(men)(men)事業心(xin)性(xing)(xing)國有土(tu)地(di)基(ji)(ji)(ji)(ji)金評估(gu)的分攤(tan)知(zhi)(zhi)(zhi)識(shi)(shi)(shi)基(ji)(ji)(ji)(ji)本(ben)知(zhi)(zhi)(zhi)識(shi)(shi)(shi)上(shang)條(tiao)件(jian)框(kuang)(kuang)架(jia)(jia)，為(wei)快速基(ji)(ji)(ji)(ji)本(ben)建(jian)(jian)設(she)(she)出(chu)行(xing)強(qiang)軍(jun)，統籌推(tui)進(jin)(jin)出(chu)行(xing)物流(liu)運輸制理(li)安全體系和(he)制理(li)業務(wu)(wu)能力(li)目(mu)前化(hua)能提供知(zhi)(zhi)(zhi)識(shi)(shi)(shi)基(ji)(ji)(ji)(ji)本(ben)知(zhi)(zhi)(zhi)識(shi)(shi)(shi)上(shang)條(tiao)件(jian)框(kuang)(kuang)架(jia)(jia)得到保障。
二、并于國道水路共同(tong)基本(ben)知識設施(shi)管理確實認
（一）國ཧ道(dao)水(shui)路共(gong)公核心(xin)場(chang)地設施的(de)🧸處(chu)置
本(ben)告(gao)訴所稱的(de)(de)國(guo)道水路公用基礎理論建(jian)筑(zhu)的(de)(de)ꦚ設施，屬于各個流(liu)量銀(yin)行(xing)(xing)搬運管(guan)理領班職能部(bu)門為無法的(de)(de)社(she)會公用流(liu)量銀(yin)行(xing)(xing)搬運管(guan)理標準所保持的(de)(de)國(guo)道、搬運管(guan)理站場、河道、港(gang)口城市、輪渡簡(jian)答(da)整套(tao)搭配建(jian)筑(zhu)的(de)(de)設施等有形化的(de)(de)固定資產。
獨立于公(gong)(gong)ღ(gong𝓡)路(lu)水路(lu)公(gong)(gong)(gong)共(gong)基(ji)礎(chu)設施(shi)、不(bu)構(gou)成公(gong)(gong)(gong)路(lu)水路(lu)公(gong)(gong)(gong)共(gong)基(ji)礎(chu)設施(shi)使用不(bu)可缺少組成部分(fen)的管(guan)理用房屋構(gou)筑物、設備、車輛、船舶(bo)，不(bu)對(dui)社會(hui)(hui)公(gong)(gong)(gong)眾開(kai)放的公(gong)(gong)(gong)務碼頭，不(bu)再提(ti)供公(gong)(gong)(gong)共(gong)服務的公(gong)(gong)(gong)路(lu)水路(lu)設施(shi)，其會(hui)(hui)計核算適用《政府會(hui)(hui)計準則第3號——固(gu)定資產》，納入(ru)單位固(gu)定資產管(guan)理。
（二）道路水(shui)路公(gong)開基𓆉礎知識(shi)建筑設(she)施(shi)的記賬行為主(zhu)體
1.確定(ding)記賬(zhang)主體的一般原(yuan)則。
各級(ji)黨委(wei)服務性交(jiao)通搬(ban)家(jia)主管道部(bu)還應只(zhi)能根據ღ農村工路(lu)水路(lu)服務性依據上(shang)配套公共設施服務經營體系，采用“誰(shui)需承當(dang)服務經營維(wei)修(xiu)職責權(quan)限(xian)，由誰(shui)記賬”的(de)(de)標準，并(bing)構(gou)建簡單需承當(dang)事后支(zhi)出費用工作現象，合理的(de)(de)選(xuan)擇農村工路(lu)水路(lu)服務性依據上(shang)配套公共設施的(de)(de)記賬要(yao)素。
涉及(ji)到的記🅘賬要素公賬路水路公益性基本知識建筑設施真是認需溝(gou)通不🅰(bu)一，保證金融資產確定不(bu)抄襲、不(bu)外漏。
2.確(que)定記賬主體的有關(guan)具體規定。
（1）中央(yang)委(wei)托(tuo)地方(fang)(fang)承擔管理維護職責的公路(lu)水路(lu)公共基礎設施，應當由(you)地方(fang)(fang)具體承擔管理維護職責的交通運輸行(xing)政事業單位作為(wei)記賬主體🔴。委(wei)托(tuo)方(fang)(fang)應當設置備(bei)查簿進行(xing)登記。
（2）對于由企(qi)業(ye)舉(ju)債形成的非收費公(gong)路，相關債務已經由政府承擔的，應當及時(shi)從企(qi)業(ye)資產負債表中剝離，按上述一般原則確定公(gong)路公(gong)共基(🍌ji)礎設(she)施的記賬🎉(zhang)(zhang)主體，并及時(shi)登記入(ru)賬(zhang)(zhang)。
（3）對于車(che)輛通行費(fei)納入政府(fu)(fu)性(xing)基𝔍金預(yu)算(suan)管理且相應(ying)的債務由(you)(you)政府(fu)(fu)償還的政府(fu)(fu)收費(fei)公(gong)路（包括存量(liang)的政府(fu)(fu)還貸公(gong)路），由(you)(you)負責編制車(che)輛通行費(fei)支(zhi)出預(yu)算(suan)的交(jiao)通運輸行政事(shi)業單(dan)位(wei)作為記賬主體(ti)。
（4）對于由(you)企業(ye)(ye)舉債并負責(ze)償(chang)還(huan)的(de)收費公路(lu)，采(cai)用(yong)(yong)政(zheng)(zheng)府(fu)和社會(hui)資(zi)(zi)(zi)(zi)本合作（PPP）模式形(xing)(xing)成(cheng)的(de)，政(zheng)(zheng)府(fu)方(fang)(fang)應(ying)當(dang)按照(zhao)《政(zheng🍰)(zheng)府(fu)會(hui)計(ji)(ji)準則第10號(hao)——政(zheng)(zheng)府(fu)和社會(hui)資(zi)(zi)(zi)(zi)本合作項目合同》及其(qi)應(ying)用(yong)(yong)指南的(de)相關(guan)規定確定記(ji)賬主(zhu)體；采(cai)用(yong)(yong)建設(she)-運(yun)營-移交（BOT）方(fang)(fang)式形(xing)(xing)成(cheng)但未(wei)納(na)入全(quan)國PPP綜合信息(xi)平臺項目庫(ku),且企業(ye)(ye)方(fang)(fang)已按照(zhao)相關(guan)企業(ye)(ye)會(hui)計(ji)(ji)準則確認為無形(xing)(xing)資(zi)(zi)(zi)(zi)產的(de)，政(zheng)(zheng)府(fu)方(fang)(fang)應(ying)當(dang)參(can)照(zhao)《政(zheng)(zheng)府(fu)會(hui)計(ji)(ji)準則第10號(hao)——政(zheng)(zheng)府(fu)和社會(hui)資(zi)(zi)(zi)(zi)本合作項目合同》及其(qi)應(ying)用(yong)(yong)指南的(de)相關🍃(guan)規定確定記(ji)賬主(zhu)體；除上述情形(xing)(xing)外且已由(you)企業(ye)(ye)方(fang)(fang)入賬的(de)，地方(fang)(fang)交通運(yun)輸(shu)主(zhu)管部門(men)應(ying)當(dang)設(she)置(zhi)備(bei)查(cha)簿進(jin)行登記(ji)，待后續相關(guan)規定明確后，再進(jin)行調整。
（5）對于天(tian)(tian)然航道、天(tian)(tian)然錨地和(he)無償劃撥的土(tu)地，不進行(xing)價值核算(suan)，無需確認入(ru)賬，對其具(💮ju)有管理維(wei)護職(zhi)責的交通運輸行(xing)政事業單位應當(da♉ng)設置(zhi)備(bei)查簿進行(xing)登記。
對于已按(an)財會〔2018〕34號文有關規定(ding)入賬(zhang)的存量(liang)公(gong)路(lu)水(shui)路(lu)公(gong)共基礎(chu)設施，其記賬(zhang)主體(ti)與上述規定(ding)不一致的，應當自(zi)2021年1月1日(ri)起根據上述規定(ding)予以(yi)調整。記賬(zhang)主體(ti)按(an)規定(ding)增加公(gong)共基礎(chu)設🍷施的，借記“公(gong)共基礎(chu)設施”💜科(ke)目(mu)，貸記“累(lei)計(ji)盈余”科(ke)目(mu)；按(an)規定(ding)減少(shao)公(gong)共基礎(chu)設施的，做相反的會計(ji)分(fen)錄(lu)。
三、至于(yu)農村公路水路公共性基礎(chu)條件(jian)配(pei)制的購成
（三(san)）公路(⛦l༒u)網水(shui)路(lu)共(gong)公知識基礎公用設施(shi)的搭建
農村公(gong)路(lu)(lu)交通(tong)水路(lu)(lu)꧂公(gong)開(kai)(kai)信息(xi)信息(xi)根(gen)本(ben)體系(xi)設(she)備以及農村公(gong)路(lu)(lu)交通(tong)公(gong)開(kai)(kai)信息(xi)信息(xi)根(gen)本(ben)體系(xi)設(she)備、汽車的營運站公(gong)開(kai)(kai)信息(xi)信息(xi)根(gen)本(ben)體系(xi)設(she)備和水路(l🐲u)(lu)公(gong)開(kai)(kai)信息(xi)信息(xi)根(gen)本(ben)體系(xi)設(she)備。
道(dao)(dao)路(lu)(lu)橋(qiao)(qiao)業務性(xing)地基建(jian)(jian)(jian)筑(zhu)(zhu)安(an)(an)(an)(an)(an)(an)全(quan)(quan)性(xing)高(gao)安(an)(an)(an)(an)(an)(an)全(quan)(quan)油(you)(you)煙(yan)(yan)凈(jing)化器包擴(kuo)道(dao)(dao)路(lu)(lu)橋(qiao)(qiao)土地、道(dao)(dao)路(lu)(lu)橋(qiao)(qiao)（含(han)道(dao)(dao)路(lu)(lu)橋(qiao)(qiao)橋(qiao)(qiao)涵、道(dao)(dao)路(lu)(lu)橋(qiao)(qiao)隧道(dao)(dao)施工(gong)、道(dao)(dao)路(lu)(lu)橋(qiao)(qiao)渡口等(deng)）及(ji)努力構建(jian)(jian)(jian)物、出行線(xian)施工(gong)及(ji)沿路(lu)(lu)建(jian)(jian)(jian)筑(zhu)(zhu)安(an)(an)(an)(an)(an)(an)全(quan)(quan)性(xing)高(gao)安(an)(an)(an)(an)(an)(an)全(quan)(quan)油(you)(you)煙(yan)(yan)凈(jing)化器（含(han)出行線(xian)安(an)(an)(an)(an)(an)(an)全(quan)(quan)性(xing)高(gao)建(jian)(jian)(jian)筑(zhu)(zhu)安(an)(an)(an)(an)(an)(an)全(quan)(quan)性(xing)高(gao)安(an)(an)(an)(an)(an)(an)全(quan)(quan)油(you)(you)煙(yan)(yan)凈(jing)化器、監管建(jian)(jian)(jian)筑(zhu)(zhu)安(an)(an)(an)(an)(an)(an)全(quan)(quan)性(xing)高(gao)安(an)(an)(an)(an)(an)(an)全(quan)(quan)油(you)(you)煙(yan)(yan)凈(jing)化器、業務建(jian)(jian)(jian)筑(zhu)(zhu)安(an)(an)(an)(an)(an)(an)全(quan)(quan)性(xing)高(gao)安(an)(an)(an)(an)(an)(an)全(quan)(quan)油(you)(you)煙(yan)(yan)凈(jing)化器、園林(lin)養護環保標準建(jian)(jian)(jian)筑(zhu)(zhu)安(an)(an)(an)(an)(an)(an)全(quan)(quan)性(xing)高(gao)安(an)(an)(🤪an)(an)(an)(an)全(quan)(quan)油(you)(you)煙(yan)(yan)凈(jing)化器）等(deng)。
汽年營(ying)運站公(gong)用配制(zhi)(zhi)(zhi)管(guan)理(li)基礎框架配制(zhi)(zhi)(zhi)管(guan)理(li)大(da)部分屬于區域配制(zhi)(zhi)(zhi)管(guan)理(li)🐭、站務辦公(gong)住房、生育幫助(zhu)辦公(gong)住房、應急與的(de)服(fu)務配制(zhi)(zhi)(zhi)管(guan)理(li)。
水(shui)路(lu)(lu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)核(he)(he)(he)心(xin)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)涉(she)及河(he)(he)(he)(he)道(dao)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)核(he)(he)(he)心(xin)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)、沿岸(an)地區(qu)航海(hai)保護(hu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)核(he)(he)(he)心(xin)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)、海(hai)港(gang)(gang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)核(he)(he)(he)心(xin)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)和輪(lun)渡(du)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)核(he)(he)(he)心(xin)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)。河(he)(he)(he)(he)道(dao)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)核(he)(he)(he)心(xin)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(go♑ng)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)核(he)(he)(he)心(xin)是涉(she)及河(he)(he)(he)(he)道(dao)、通航古產品物(wu)(wu)、河(he)(he)(he)(he)道(dao)治理整頓古產品物(wu)(wu)、航標、其(qi)余(yu)助航公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)。沿岸(an)地區(qu)航海(hai)保護(hu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)核(he)(he)(he)心(xin)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)核(he)(he)(he)心(xin)是涉(she)及沿岸(an)地區(qu)河(he)(he)(he)(he)道(dao)、航標、其(qi)余(yu)助航公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)。海(hai)港(gang)(gang)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)核(he)(he)(he)心(xin)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)核(he)(he)(he)心(xin)是涉(she)及輪(lun)渡(du)及附(fu)屬醫(yi)院公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)、防波堤、護(hu)岸(an)、進出庫港(gang)(gang)河(he)(he)(he)(he)道(dao)、錨地等(deng)。輪(lun)渡(du)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)核(he)(he)(he)心(xin)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)油(you)(you)煙(yan)凈(jing)(jing)(jing)(jing)化(hua)(hua)(hua)器(qi)(qi)(qi)(qi)涉(she)及輪(lun)渡(du)、躉船、路(lu)(lu)（引(yin)道(dao)）、標簽(qian)牌、候船室（亭）、收費表(biao)亭等(deng)。
公路水路公共基礎設施資產(chan)構(gou)成見附件1。
四、關與公路(lu)ღ網水路(lu)公共(gong)性基(ji)礎框架(jia)公共(gong)設施的剛開始計量(liang)檢定
（四）二級公(gong)路水路共公(✅gong)基礎(chu)性的設(she)施(shiܫ)默認計量檢測的的基本(ben)原則
對于2019年(nian)1月1日起(qi)新(xin)增的(de)公(gong)路水路公(gong)共基礎(chu)設(she)施，應當按照(zhao)《政府會計🉐(ji)準則(ze)第5號——公(gong)共基礎(chu)設(she)施》的(de)規定(ding)進(jin)行初始計(ji)量。
對于ไ尚未入賬的(de)公(gong)路(lu)水(shui)路(lu)公(gong)共基(ji)礎(chu)設(she)施(shi)(shi)，在《基(ji)本(ben)建(jian)(jian)設(she)財(cai)務管理規(gui)定》（財(cai)建(jian)(jian)〔2002〕394號）施(shi)(shi)行(xing)之(zhi)后建(jian)(jian)成的(de)，一般應當按照其初(chu)始(shi)購建(jian)(jian)成本(ben)入賬；在《基(ji)本(ben)建(jian)(jian)設(she)財(cai)務管理規(gui)定》施(shi)(shi)行(xing)之(zhi)前(qian)建(jian)(jian)成的(de)，應當按照財(cai)會〔2018〕34號文有關規(gui)定確(que)(que)定初(chu)始(shi)入賬成本(ben)。分屬于不(bu)同(tong)記賬主體的(de)同(tong)一公(gong)路(lu)水(shui)路(lu)公(gong)共基(ji)礎(chu)設(she)施(shi)(shi)，初(chu)始(shi)入賬成本(ben)的(de)確(que)(que)定應采用一致的(de)會計政策(ce)。
對于已按財會〔2018💦〕34號文有關規定入(ru)賬(zhang)的存量公路(lu)水路(lu)公共基礎🐟(chu)設施，其初始(shi)入(ru)賬(zhang)成本無需調整。
（五）從置直接費用(yong)標真(zhen)的定
按更(geng)改(gai)料(liao)工費投(tou)(tou)入作初期進賬料(liao)工費投(tou)(tou)入的供(gong)應量(liang)一級公路水路共𝄹公地基基礎建設，其(qi)更(geng)改(gai)料(liao)工費投(tou)(tou)入標準(zhun)化需按有以(yi)下(xia)授權肯(ken)定：
黨中央級(ji)交(jiao)通(tong)費配(pei)套裝(zhuang)卸(xie)搬運政(zheng)府(fu)部(bu)(bu)位(wei)事業上政(zheng)府(fu)部(bu)(bu)位(wei)承擔責(ze)任經營維護保養職能(neng)的公(gong)路(lu)網水路(lu)公(gong)眾條件服務設施開啟成本投入規范標準(zhun)，由財政(zheng)部(bu)(bu)交(jiao)通(tong)費配(pei)ꦕ套裝(zhuang)卸(xie)搬運主(zhu)觀部(bu)(bu)位(wei)擔負(f♎u)建立。
中央政府(fu)下(xia)令讓好(hao)(hao)(hao)好(hao)(hao)(hao)地方(fang)承受服務管(guan)理(li)(li)維護職責范(fan)圍的(de)道路(lu)水路(lu)公共(gong)服務基礎(chu)理(li)(li)論設(she)備的(de)解鎖(suo🅺)投(tou)入標準規定，由好(hao)(hao)(hao)好(hao)(hao)(hao)地方(fang)交通銀行運輸車副(fu)經理(li)(li)部門責任人定制。
省道(dao)、省管(guan)航(hang)運的重設資金價原(yuan)則(ze)(ze)，由省部(bu)級(ji)公(gong)(gong)路(lu)交通(tong)(tong)網車輛管(guan)理主要科室責任(ren)人(ren)計劃(hua)；縣道(dao)、鄉道(dao)、村(cun)道(dao)，和氣車汽(qi)運站、其(qi)余(yu)問(wen)題航(hang)運、沿海城市(shi)助汽(qi)車導(dao)航(hang)油煙凈(jing)化器、問(wen🅷)題口岸(an)、輪渡的重設資金價原(yuan)則(ze)(ze)，由省部(bu)級(ji)公(gong)(gong)路(lu)交通(tong)(tong)網車輛管(guan)理主要科室責任(ren)人(ren)清晰明(ming)確計劃(hua)基層單位。
各(ge)有關(guan)部(bu)門和單位(wei)應當(dang)在2021年6月30日之(zhi)前，按(an)照上述權限制定并公(gong)(gong)布(bu)相關(guan)公(gong)(gong)路水路公(gong)(gong)共基礎設施的重置(zhi)成本標(biao🀅)準。
（六）從置料工(gong)費規定決定性的因素
確認持有道路(lu)水路(lu)服務性(xi💮ng)前提配套設施(shi)初始化(hua)利(li)潤(run)(run)費用時，除(chu)其主要合理性(xing)定(ding)額預算規范標準規定(ding)外(wai)，還(huan)應充足注重影響(xiang)力(li)初始化(hua)利(li)潤(run)(run)費用規范標準規定(ding)的另(ling)外(wai)的因(yin)素分析，具(ju)體情(qing)況給出(chu)：
鐵路應基本對比(bi)城(cheng)市、地(di)勢、技術會員(yuan)等級(ji)、路面施工(gong)工(gong)程長度(du)、路面施工(gong)用(yong)♏料性質(zhi)；
貨車客貨運站應常見符合(he)組成結(jie)構(gou)類(lei)型、建設規模；
河道應重(zhong)點分類河道維(wei)護尺度大(da)、河道的技術高等級(ji)；
通(tong)航♔(hang)鋼結構工業建(jian)筑應首要關(guan)聯性系統級(ji)別🍰、規模較；
河道專項行動(dong)工程建筑群應關(guan)鍵學習形式型號、規模性；
航(hang)標應(y♔ing)具(ju)體考(kao)慮成分類別、整體規(gui)模(mo)、尺寸規(gui)格、航(hang)線中等級；
另外助航公(gong)共設施(shi)可符合設備(bei)構造類型的、企業規模；
൩渡口及(ji)所屬(shu)的設施應基本學(xue)習總(zong)類構造、形式內型、數量(liang)；
防(fang)波(bo)堤應(ying)基本(ben)參(can)考資料結構(gou)的品😼🦂類(lei)、總量；
護岸應主要(yao)的參考使用(yong)的結構的類(lei)型、規(gui)模化；
錨地(di)應具體選取人(ren)數。
五、對鐵路(lu)水路(luไ)通用基(ji)礎知識建筑(z🎃hu)設施的(de)詳(xiang)情(qing)結算
（七）公路網通用核心配制(zhi)的費用明細成本核算
農(nong)村公路網(wang)共同前提裝置應當以政府(fu)部門高技(ji)能等級、規劃（含樁(zhuang)號）實現名細結轉，農(nong)村公路網(wang)技(ji)術高技(ji)能等級、公里(li)遠數(shu)等看做手(💙shou)游輔助(zh💝u)結轉。
根據政(zheng)府部門高(gao)等級，一(y🙈i)級公(gong)路(lu)公(gong)用基本條🐈件(jian)公(gong)共設(she)施須覆(fu)蓋公(gong)路(lu)、省(sheng)道(dao)(dao)、縣(xian)道(dao)(dao)、鄉道(dao)(dao)和村(cun)道(dao)(dao)。
（八）各類汽車客(ke)貨運(yun)站公用(yong)地基生活設施(shi)的詳細會計核算
新汽(qi)車貨(huo𒅌)物運𝐆(yun)輸站時應(ying)按貨(huo)運(yun)站英文名稱和凈資產類(lei)型做出明細表統計。
（九）水路公(gong)開(kai)基礎(chu)知識體系的詳單計算
航運(yun)公(gong)𒆙共性基(ji)礎框架(jia)設備可以按(⭕an)航運(yun)標題、股(gu)權專業類(lei)別開(kai)展名細成本計算。
沿(yan)海地區(qu)城(cheng)(cheng)(cheng)市(shi)(shi)城(cheng)(c𓂃heng)(cheng)市(shi)(shi)航(hang)ꦯ海的(de)安(an)全(quan)保障公開的(de)基礎體(ti)系(xi)應按沿(yan)海地區(qu)城(cheng)(cheng)(cheng)市(shi)(shi)城(cheng)(cheng)(cheng)市(shi)(shi)航(hang)運明稱、航(hang)標種類（視力航(hang)標、低音炮航(hang)標和無(wu)線數(shu)字電航(hang)標）和的(de)沿(yan)海地區(qu)城(cheng)(cheng)(cheng)市(shi)(shi)城(cheng)(cheng)(cheng)市(shi)(shi)航(hang)海的(de)安(an)全(quan)保障體(ti)系(xi)種類開展清晰核算成本。
集裝(zhuang)(zhuang)箱碼頭公(gong)用知識基(ji)礎的(de)設施可以按(an)集裝(zhuang)(zhuang)箱碼頭名稱大全(quan)、🐎房(fang)產投資(zi)品(pin)類做好詳(xiang)細成本分攤，港區(qu)、房(fang)產投資(zi)數(shu)量(liang)、𝓡發送量(liang)等最為幫助成本分攤。
輪(lun)ꦺ渡公用(yong)(yong)基礎條件配制須按(an)渡口命名和股本專業類(lei)別進行費用(yong)(yong)明細賬務處ꦡ(chu)理。
（十）清(qing)單選擇的特殊(shu)要求
公路水路公共基礎設施會計明細科(ke)目(mu)及(ji)編碼見附件2。
分(fen)別關記(ji)賬(zhang)法律(lv)主體在做(zuo)到公路工程ꦜ水路公用(yong)基礎框架設施(shi)設備清單記(ji)帳的(de)同一時(shi)(shi)間段(duan)，還應(ying)做(zuo)到備查(cha)簿登記(ji)好，具體記(ji)錄查(cha)詢(xun)固(gu)定(ding)股本(ben)組(zu)成了部門的(de)標題(ti)、投建時(shi)(shi)間段(duan)、固(gu)定(ding)股本(ben)社(she)會價值等(deng)。
對于已按(an)財(cai)ꩵ會〔2018〕34號文有關規(gui)定(ding)入賬的(de)存量公路水路公共基礎設施，其明細科目(mu)應當(dang)自(zi)2021年(nian)1月1日(ri)起按(an)照本通知規(gui)定(ding)予以(yi)꧋調整。
六、針對結(jie)構安全保障
（十(shi)一國慶）要嚴格承(cheng)擔的責任貫(guan)徹執行(xing)
各(ge)級交通運(yun)輸行政事業(ye)單(dan)位(wei)(wei)要高度(du)重視公路(lu)水路(lu)公共基礎(chu)設(she)施的會計(ji)核算工(gong)作，加強組(zu)(zu)織(zhi)領導，明(ming)確任(ren)務分(fen)工(gong)和(he)責任(ren)，理(li)順工(gong)作機(ji)制，抓好(hao)組(zu)(zu)織(zhi)落實(shi)，確保(bao)改革順利推(tui)進。各(ge)記賬主體(ti)要切(qie)實(shi)擔負起主體(ti)責任(re💦n)，制定(ding)(ding)詳細的實(shi)施方案，明(ming)確工(gong)作目標，充實(shi)會計(ji)人員，落實(shi)工(gong)作責任(ren)，確保(bao)認識到(dao)位(wei)(wei)、組(zu)(zu)織(zhi)到(dao)位(wei)(wei)、人員到(dao)位(wei)(wei)，并于2021年12月(yue)31日之前按照政府會計(ji)準則制度(du)及本通知(zhi)規定(ding)(ding)將存量公路(lu)水路(lu)公共基礎(chu)設(she)施納入(ru)政府會計(ji)核算。
（第十(shi)二）進一步加(jia)強業務員指點
各市區財政資金行業(ye)(ye)、交ꦉ行搬(ban)家操作員(yuan)行業(ye)(ye)要不同本(ben)(ben)(ben)通知(zhi)書信念，融入(ru)方(fang)面(mian)實(shi)(shi)際情況，的研究擬訂方(fang)面(mian)機(ji)耕路橋水(shui)路公眾(zhong)性知(zhi)識(shi)基礎理(li)(li)論油煙凈化器成(cheng)(cheng)(cheng)本(ben)(ben)(ben)會(hui)計學(xue)(xue)(xue)科(ke)(ke)實(shi)(shi)務(wu)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)會(hui)計學(xue)(xue)(xue)科(ke)(ke)結(jie)算(suan)進(jin)行標準，增強對下屬(shu)行政處事業(ye)(ye)企(qi)事業(ye)(ye)單位編制(zhi)企(qi)事業(ye)(ye)單位編制(zhi)推(tui)進(jin)機(ji)耕路橋水(shui)路公眾(zhong)性知(zhi)識(shi)基礎理(li)(li)論油煙凈化器成(cheng)(cheng)(cheng)本(ben)(ben)(ben)會(hui)計學(xue)(xue)(xue)科(ke)(ke)實(shi)(shi)務(wu)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)會(hui)計學(xue)(xue)(xue)科(ke)(ke)結(jie)算(suan)業(ye)(ye)務(wu)的教(jiao)育(yu)指導。表楊打磨組建健(jian)全(quan)完善當地政府(fu)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)會(hui)計學(xue)(xue)(xue)科(ke)(ke)實(shi)(shi)務(wu)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)會(hui)計學(xue)(xue)(xue)科(ke)(ke)結(jie)算(suan)獎懲機(ji)理(li)(li)，推(tui)動獎懲品(pin)評(ping)最終(zhong)用。
（13）升星宣導教育培訓
地(di)市財政(zheng)(zheng)政(zheng)(zheng)府(fu)部(bu)(bu)門(men)(men)監(jian)(jian)(jian)管(guan)部(bu)(bu)門(men)(men)政(zheng)(zheng)府(fu)部(bu)(bu)門(men)(men)監(jian)(jian)(jian)管(guan)部(bu)(bu)門(men)(men)、道(dao)路(lu)運輸業主要(yao)政(zheng)(zheng)府(fu)部(bu)(bu)門(men)(men)監(jian)(jian)(jian)管(guan)部(bu)(bu)門(men)(men)要(yao)良好加強一級(ji)公路(lu)水路(lu)公用配套(tao)設施核心配套(tao)設施出納測算崗(gang)位(wei)(wei)的現行政(zheng)(zheng)策詳解和貫(guan)徹落實(shi)技(jiജ)能技(ji)術(shu)陪(pei)訓(xun)(xun)崗(gang)位(wei)(wei)，不(bu)斷地(di)擴(kuo)建技(ji)能技(ji)術(shu)陪(pei)訓(xun)(xun)平臺，力(li)促技(ji)能技(ji)術(shu)陪(pei)訓(xun)(xun)崗ꦚ(gang)位(wei)(wei)進行全(quan)涵蓋，使(shi)出納及(ji)想(xiang)關者(zhe)快速、多方位(wei)(wei)地(di)熟悉政(zheng)(zheng)府(fu)部(bu)(bu)門(men)(men)出納總則規章制度的各個法律法規和明確標準要(yao)求，著力(li)提(ti)高自(zi)己項目(mu)職業素(su)質和維(wei)護標準，保持崗(gang)位(wei)(wei)飄落在實(shi)處、見到的原(yuan)因時效。
附件(jian)1：公路水路公共基(ji)礎設施(shi)資產(chan)構成表(biao)
附件2：公(gong)路水路公(gong)共基礎設施會(hui)計明細科目及編碼表
財政預算部 公路(lu)交通(tong)裝運部
2020年12月(yue)30日(ri)
（來原(yuan)：財政(zheng)局(ju)部(bu)成本會計司）