財會〔2020〕23號
全(quan)國各地、民族內(nei)蒙古自治(zhi)區、市(shi)轄區、策劃(hua)單(dan)列市(shi)財務資(zi)金廳（局）、公(gong)路路網(wang)出行運輸(shu)業車(che)廳（局、委），全(quan)疆生孩子搭建建設(she)兵團財務資(zi)金局、公(gong)路路網(wang)出行♎運輸(shu)業車(che)局：
為(wei)了(le)確保政(zheng)(zheng)(zheng)府(fu)(fu)(fu)會(hui)(hui)(hui)計準(zhun)(zhun)則(ze)制度(du)在交(jiao)通(tong)(tong)(tong)運輸領(ling)域全面有(you)效(xiao)實施(shi)，根據《政(zheng)(zheng)(zheng)府(fu)(fu)(fu)會(hui)(hui)(hui)計準(zhun)(zhun)則(ze)——基(ji)本準(zhun)(zhun)則(ze)》（財(cai)政(zheng)(zheng)(zheng)部令第78號(hao)(hao)）、《政(zheng)(zheng)(zheng)府(fu)(fu)(fu)會(hui)(hui)(hui)計準(zhun)(zhun)則(ze)第5號(hao)(hao)——公共基(ji)礎設(she)施(shi)》（財(cai)會(hui)(hui)(hui)〔2017〕11號(hao)(hao)）、《政(zheng)(zheng)(zheng)府(fu)(fu)(fu)會(hui)(hui)(hui)計準(zhun)(zhun)則(ze)第10號(hao)(hao)——政(zheng)(zheng)(zheng)府(fu)(fu)(fu)和社會(hui)(hui)(hui)資本合(he)作項(xiang)目合(he)同》（財(cai)會(hui)(hui)(hui)〔2019〕23號(hao)(hao)）和《關于進一(yi)步做好政(zheng)(zheng)(zheng)府(fu)(fu)(fu)會(hui)(hui)(hui)計準(zhun)(zhun)則(ze)制度(du)新舊銜接和加強(qiang)行(xing)政(zheng)(zheng)(zheng)事(🤡shi)(shi)業(ye)單位(wei)資產核算的通(tong)(tong)(tong)知》（財(cai)會(hui)(hui)(hui)〔2018〕34號(hao)(hao)）等(deng)規定，結合(he)交(jiao)通(tong)(tong)(tong)運輸行(xing)業(ye)實際，現就進一(yi)步加強(qiang)公路水路公共基(ji)礎設(she)施(shi)政(zheng)(zheng)(zheng)府(fu)(fu)(fu)會(hui)(hui)(hui)計核算有(you)關事(shi)(shi)項(xiang)通(tong)(tong)(tong)知如下：
一、總體性標準要求
國(guo)(guo)(guo)道(dao)(dao)水(shui)(shui)路(lu)通用(yong)的(de)(de)(de)(de)前(qian)提公(gong)用(yong)建(jian)筑設備(bei)(bei)(bei)是地方縣(xian)(xian)以(yi)中央政(zheng)(zheng)府資(zi)(zi)本(ben)的(de)(de)(de)(de)為(wei)重(zhong)要性(xing)根據個部(bu)分(fen)。科學技術(shu)適(shi)宜驗證、記量、記載(zai)和(he)數(shu)據模(mo)板國(guo)(guo)(guo)道(dao)(dao)水(shui)(shui)路(lu)通用(yong)的(de)(de)(de)(de)前(qian)提公(gong)用(yong)建(jian)筑設備(bei)(bei)(bei)資(zi)(zi)本(ben)，對保持職權(quan)發生制(zhi)的(de)(de)(de)(de)地方縣(xian)(xian)以(yi)中央政(zheng)(zheng)府結合管理賬務(wu)數(shu)據模(mo)板規章(zhang)工作(zuo)制(zhi)度(du)，使國(guo)(guo)(guo)道(dao)(dao)水(shui)(shui)路(lu)通用(yong)的(de)(de)(de)(de)前(qian)提公(gong)用(yong)建(jian)筑設備(bei)(bei)(bei)更穩安(an)全服(fu)務(wu)發展前(qian)景、造福一方人艮(gen)具(ju)有著為(wei)重(zhong)要性(xing)意義上(shang)。須要保證以(yi)辛鳴(ming)新科技華人上(shang)海特色(se)社會(hui)發展努力的(de)(de)(de)(de)想法為(wei)輔導，緊緊地緊扣職權(quan)發生制(zhi)地方縣(xian)(xian)以(yi)中央政(zheng)(zheng)府結合管理賬務(wu)數(shu)據模(mo)板規章(zhang)工作(zuo)制(zhi)度(du)創新的(de)(de)(de)(de)環境承(cheng)載(zai)力受眾和(he)人物，狠下功夫(fu)促進國(guo)(guo)(guo)道(dao)(dao)水(shui)(shui)路(lu)通用(yong)的(de)(de)(de)(de)前(qian)提公(gong)用(yong)建(jian)筑設備(bei)(bei)(bei)出納(na)記帳，多(duo)方位表現(xian)形(xing)式國(guo)(guo)(guo)道(dao)(dao)水(shui)(shui)路(lu)資(zi)(zi)本(ben)“家財”，夯(hang)實基層理論知識地方縣(xian)(xian)以(yi)中央政(zheng)(zheng)府賬務(wu)數(shu)據模(mo)板和(he)行(xing)政(zheng)(zheng)訴訟工作(zuo)性(xing)國(guo)(guo)(guo)有土(tu)地資(zi)(zi)本(ben)數(shu)據模(mo)板的(de)(de)(de)(de)記帳的(de)(de)(de)(de)前(qian)提，為(wei)變快(kuai)建(jian)沒公(gong)共(gong)公(gong)路(lu)交通科技興國(guo)(guo)(guo)，驅動公(gong)共(gong)公(gong)路(lu)交通物流(liu)運輸源(yuan)頭環境治理風險✤管理體系和(he)源(yuan)頭環境治理專業能力現(xian)化(hua)化(hua)保證的(de)(de)(de)(de)前(qian)提保險。
二、關(guan)與💛(yu)農村公路(lu)水路(lu)共同基礎(chu)理(li)論裝(zhuang)置其實認
（一）公(gong)(gong)路橋(qia♚o)水路公(gong)(gong)共信息依ღ據公(gong)(gong)用設施的解釋(shi)
本告(gao)知所(suo)稱的公(gong)路交(jiao)(jiao)通橋水(shui)路公(gong)開核心設備，所(suo)指(zhi)派出機關交(jiao)(jiao)行車輛經(jing)理崗位(w🧔ei)為足夠社會生活公(gong)開交(jiao)(jiao)行車輛要所(suo)調整(zheng)的公(gong)路交(jiao)(jiao)通橋、車輛站(zhan)場、航線、港口查詢、輪(lun)渡以(yi)至于(yu)設備配套設備等有(you)形化(hua)的資本。
獨立(li)于公(gong)(gong)路(lu)水路(lu)公(gong)(gong)共基礎設施(shi)、不構成(cheng)公(gong)(gong)路(lu)水路(lu)公(gong)(gong)共基礎設施(shi)使用(yong)(yong)不可缺少組成(cheng)部分的管理用(yong)(yong)房(fang)屋構筑物(wu)、設備(bei)、車(che)輛、船(chuan)舶，不對社會(hui)(hui)公(gong)(gong)眾開放的公(gong)(gong)務碼頭，不再提供公(gong)(gong)共服務的公(gong)(gong)路(lu)水路(lu)設施(shi)，其(qi)會(hui)(hui)計核算適(shi)用(yong)(yong)《政府會(hui)(hui)計準則第3號(hao)——固定資產》，納(na)入單(dan)位固定資產管꧒理。
（二）鐵路水路公用設(she)施設(she)備基礎框架(jia)﷽設(she)施設(she)備的記賬整體
1.確(que)定(ding)記(ji)賬主體的一(yi)般原則(ze)。
各個交通(tong)網搬運(yun)經理(li)助理(li)政府(fu)部門還是(shi)應該給出農村(cun)二級(ji)公(gong)路(lu)水路(lu)公(ꦉgong)開根(gen)基建筑的設施(shi)監管(guan)機制，采用“誰共同負(fu)擔(dan)監管(guan)保障負(fu)責，由(you)誰記賬(zhang)”的理(l🌠i)論(lun)依(yi)據，并融(rong)合可(ke)以(yi)直(zhi)接(jie)共同負(fu)擔(dan)事件費用負(fu)責問(wen)題，合理(li)安(an)排(pai)判定農村(cun)二級(ji)公(gong)路(lu)水路(lu)公(gong)開根(gen)基建筑的設施(shi)的記賬(zhang)主。
對應記賬核心公戶路(lu)水路(lu)共同基(ji)礎(chu)條件(jian)設(she)(she)施設(she)(she)備事(shi)實上(shang)認需要溝通保(bao)持一🤪(yi)致，切實保(bao)障(zhang)資源(yuan)判定(ding)不從復、不疏忽。
2.確定記(ji)賬主體(ti)的有(you)關具體(ti)規定。
（1）中央委托地方承擔管理維護職責的(de)公路(lu)水路(lu)公共(gong)基(ji)礎設(she)施，應(ying)當(dang)由地方具(ju)體(ti)承擔管理維護職責的(d🔯e)交通運輸(shu)行政事業單位作(zuo)為記賬主體(ti)。委托方應(ying)當(dang)設(she)置(zhi)備查簿進(jin)行登記。
（2）對于由企業舉債形成(cheng)的(de)非收費公(gong)路(lu)，相關債務已經由政府承(cheng)擔的(de)，應當及(ji)(ji)時從企業資產負(fu)債表(biao)中剝🦂離，按(an)上(shang)述(shu)一般原則確定(ding)公(gong)路(lu)公(gong)共基礎(chu)設施(shi)的(de)記賬主體，并及(ji)(ji)時登記入賬。
（3）對(dui𓄧)于車(che)(che)輛(liang)通(tong)行(xing)(xing)費納入政(zheng)府性基金(jin)預算管理且相應的債(zhai)務由政(zheng)府償還的政(zheng)府收費公路(lu)（包括(kuo)存量的政(zheng)府還貸公路(lu)），由負(fu)責(ze)編(bian)制車(che)(che)輛(liang)通(tong)行(xing)(xing)費支出預算的交通(tong)運輸行(xing)(xing)政(zheng)事業單位(wei)作(zuo)為記賬主體(ti)。
（4）對于由企(qi)業(ye)(ye)(ye)舉(ju)債(zhai)并負(fu)責償(chang)還(huan)的收費公路，采(cai)用政(zheng)府(fu)(fu)和(he)(he)社會(hui)(hui)(hui)資(zi)本合(he)(he)作（PPP）模式形(xing)(xing)成的，政(zheng)府(fu)(fu)方(fang)應(ying)當按照(zhao)《政(zheng)府(fu)(fu)會(hui)(hui)(hui)計準則第10號——政(zheng)府(fu)(fu)和(he)(he)社會(hui)(hui)(hui)資(zi)本合(he)(he)作項(xiang)(xiang)目合(he)(he)同》及(ji)其應(ying)用指(zhi)(🌼zhi)南的相(xiang)關規定(ding)確(que)(que)定(ding)記賬(zhang)主體；采(cai)用建設-運營-移交（BOT）方(fang)式形(xing)(xing)成但未納入全國PPP綜合(he)(he)信息平臺項(xiang)(xiang)目庫(ku),且(qie)企(qi)業(ye)(ye)(ye)方(fang)已按照(zhao)相(xiang)關企(qi)業(ye)(ye)(ye)會(hui)(hui)(hui)計準則確(que)(que)認為無(wu)形(xing)(xing)資(zi)產的，政(zheng)府(fu)(fu)方(fang)應(ying)當參(can)照(zhao)《政(zheng)府(fu)(fu)會(hui)(hui)(hui)計準則第10號——政(zheng)府(fu)(fu)和(he)(he)社會(hui)(hui)(hui)資(zi)本合(he)(he)作項(xiang)(xiang)目合(he)(he)同》及(ji)其應(ying)用指(zhi)(zhi)南的相(xiang)關規定(ding)確(que)(que)定(ding)記賬(zhang)主體；除上述情(qing)形(xing)(xing)外且(qie)已由企(qi)業(ye)(ye)(ye)方(fang)入賬(zhang)的，地方(fang)交通運輸主管(guan)部門應(ying)當設置備查簿進行(xing)登記，待后(hou)續相(xiang)關規定(ding)明(ming)確(que)(que)后(hou)，再進行(xing)調(diao)整(zheng)。
（5）對(🌱dui)于天然航道、天然錨(mao)地和無(wu)償劃撥的土地，不進行(xing)價值核算，無(wu)需確認(ren)入賬(zhang)，對(dui)𝄹其具有管(guan)理維護(hu)職責的交通運輸(shu)行(xing)政(zheng)事業(ye)單(dan)位應當設置備(bei)查簿(bu)進行(xing)登記(ji)。
對于已(yi)按(an)財(cai)會(hui)(hui)〔2018〕34號文有關規(gui)定入賬的存量公(gong)路水(shui)路公(gong)共基(ji)礎(chu)設施(s♕hi)(shi)(shi)，其(qi)記賬主(zhu)體(ti)(ti)與上(shang)述規(gui)定不(bu)一致(zhi)的，應當自2021年(nian)1月1日起根據(ju)上(shang)述規(gui)定予(yu)以調整。記賬主(zhu)體(ti)(ti)按(an)規(gui)定增(zeng)加公(gong)共基(ji)礎(chu)設施(shi)(shi)(shi)的，借記“公(gong)共基(ji)礎(chu)設施(shi)(shi)(shi)”科目(mu)，貸記“累(lei)計(ji)盈余”科目(mu)；按(an)規(gui)定減少公(gong)共基(ji)礎(chu)設施(shi)(shi)(shi)的，做相反(fan)的會(hui)(hui)計(ji)分錄。
三、對於機耕路(lu)水路(lu)公益性知識基礎裝置的組成部分
（三）高速公路水路公益性基本條件配制的形成
一(yi)級鐵(tie)路(lu)橋水路(lu)公(gong)開(kai)(kai)理(li)論(lun)(lun)知識措(cuo)施(shi)例如一(yi)級鐵(tie)路(lu)橋公(gong)開(kai)(kai)理(li)論(lun)(lun)知識措(cuo)施(shi)、轎車(che)汽運站(🐼zhan)✤公(gong)開(kai)(kai)理(li)論(lun)(lun)知識措(cuo)施(shi)和水路(lu)公(gong)開(kai)(kai)理(li)論(lun)(lun)知識措(cuo)施(shi)。
一(yi)級(ji)(ji)鐵(tie)路(lu)橋(qiao)(qiao)橋(qiao)(qiao)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)交(jiao)通(tong)網(wang)(wang)共(gong)(gong)(gong)(gong)(gong)(gong)同根基服務保(bao)(bao)障(zhang)場(chang)地(di)的(de)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)建筑設施(shi)(shi)(shi)(shi)還有一(yi)級(ji)(ji)鐵(tie)路(lu)橋(qiao)(qiao)橋(qiao)(qiao)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)交(jiao)通(tong)網(wang)(wang)區域、一(yi)級(ji)(ji)鐵(tie)路(lu)橋(qiao)(qiao)橋(qiao)(qiao)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)交(jiao)通(tong)網(wang)(wang)（含一(yi)級(ji)(ji)鐵(tie)路(lu)橋(qiao)(qiao)橋(qiao)(qiao)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)交(jiao)通(tong)網(wang)(wang)橋(qiao)(qiao)涵(han)、一(yi)級(ji)(ji)鐵(tie)路(lu)橋(qiao)(qiao)橋(qiao)(qiao)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)交(jiao)通(tong)網(wang)(wang)隧道施(shi)(shi)(shi)(shi)工、一(yi)級(ji)(ji)鐵(tie)路(lu)橋(qiao)(qiao)橋(qiao)(qiao)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)交(jiao)通(tong)網(wang)(wang)渡口等）及(ji)搭建物、公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)交(jiao)通(tong)網(wang)(wang)施(shi)(shi)(shi)(shi)工及(ji)鐵(tie)路(lu)沿線服務保(bao)(bao)障(zhang)場(chang)地(di)的(de)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)建筑設施(shi)(shi)(shi)(shi)（含公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)交(jiao)通(tong)網(wang)(wang)安全性服務保(bao)(bao)障(zhang)場(chang)地(di)的(de)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)建筑設施(shi)(shi)(shi)(shi)、管理工作服務保(bao)(bao)障(zhang)場(chang)地(di)的(de)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)建筑設施(shi)(shi)(shi)(shi)、服務保(bao)(bao)障(zhang)服務保(bao)(bao)障(zhang)場(chang)地(di)的(de)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(go𓆏ng)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)建筑設施(shi)(shi)(shi)(shi)、綠化帶綠色環(huan)保(bao)(bao)服務保(bao)(bao)障(zhang)場(chang)地(di)的(de)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)公(gong)(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)建筑設施(shi)(shi)(shi)(shi)）等。
轎車火車站(zhan)(zha𝐆n)站(zhan)(zhan)公(gong)用根本油煙凈(jing)化(hua)器大部(bu)分例如運動場地油煙凈(jing)化(hua)器、站(zhan)(zhan)務辦公(gong)房、的(de)生產助手辦公(🎉gong)房、穩定與服務保障油煙凈(jing)化(hua)器。
水路共(gong)(gong)公(gong)根(gen)基(ji)(ji)框(kuang)架上(shang)(shang)(shang)措(cuo)施(shi)還(huan)有(you)(you)航(hang)(hang)運(yun)共(gong)(gong)公(gong)根(gen)基(ji)(ji)框(kuang)架上(shang)(shang)(shang)措(cuo)施(shi)、近海(hai)航(hang)(hang)海(hai)安全(quan)保障(zhang)機制(zhi)👍(zhi)共(gong)(gong)公(gong)根(gen)基(ji)(ji)框(kuang)架上(shang)(shang)(shang)措(cuo)施(shi)、游船游艇(ting)碼(ma)頭共(gong)(gong)公(gong)根(gen)基(ji)(ji)框(kuang)架上(shang)(shang)(shang)措(cuo)施(shi)和輪渡(du)共(gong)(gong)公(gong)根(gen)基(ji)(ji)框(kuang)架上(shang)(shang)(shang)措(cuo)施(shi)。航(hang)(hang)運(yun)共(gong)(gong)公(gong)根(gen)基(ji)(ji)框(kuang)架上(shang)(shang)(shang)措(cuo)施(shi)常(chang)見還(hu꧂an)有(you)(you)航(hang)(hang)運(yun)、通航(hang)(hang)高(gao)層建筑材料(liao)物(wu)、航(hang)(hang)運(yun)整制(zhi)(zhi)高(gao)層建筑材料(liao)物(wu)、航(hang)(hang)標(biao)(biao)、同(tong)一(yi)助航(hang)(hang)措(cuo)施(shi)。近海(hai)航(hang)(hang)海(hai)安全(quan)保障(zhang)機制(zhi)(zhi)共(gong)(gong)公(gong)根(gen)基(ji)(ji)框(kuang)架上(shang)(shang)(shang)措(cuo)施(shi)常(chang)見還(huan)有(you)(you)近海(hai)航(hang)(hang)運(yun)、航(hang)(hang)標(biao)(biao)、同(tong)一(yi)助航(hang)(hang)措(cuo)施(shi)。游船游艇(ting)碼(ma)頭共(gong)(gong)公(gong)根(gen)基(ji)(ji)框(kuang)架上(shang)(shang)(shang)措(cuo)施(shi)常(chang)見還(huan)有(you)(you)游船游艇(ting)碼(ma)頭及(ji)附帶措(cuo)施(shi)、防波堤、護岸、出入庫港航(hang)(hang)運(yun)、錨地(di)等(deng)。輪渡(du)共(gong)(gong)公(gong)根(gen)基(ji)(ji)框(kuang)架上(shang)(shang)(shang)措(cuo)施(shi)還(huan)有(you)(you)游船游艇(ting)碼(ma)頭、躉(dun)船、方向（引道）、標(biao)(biao)示牌、候船室（亭(ting)）、收錢亭(ting)等(deng)。
公路水路公共基(ji)礎設施資產構成見(jian)附件1。
四、相對于公路工程水(shu🎐i)路公共信(xin)息基(ji)礎框架配(pei)套(tao)設施(shi)的𓄧原始壓力(li)容(rong)器檢驗
（四(si)）農村公(gong)路水路公(gong)用基(ji)礎條件基(ji)礎產業缺(que)省測(ce⛄)量(liang)的遵(zun)循原則
對于201🔯9年(nian)1月1日起新增的(de)公路水路公共基(ji)礎設施(shi)，應當按(an)💧照《政府會(hui)計準(zhun)則(ze)第5號(hao)——公共基(ji)礎設施(shi)》的(de)規定進行初(chu)始(shi)計量(liang)。
對于(yu)尚未(wei)入(ru)(ru)(ru)賬的(de)(de)(de)公(gong)路水路公(gong)共基礎設(she)施(shi)，在《基本(ben)建(jian)(jian)設(she)財(cai)務管理規定(ding)》（財(cai)建(jian)(jian)〔2002〕394號）施(shi)行(xing)෴之(zhi)后建(jian)(jian)成的(de)(de)(de)，一(yi)般應(ying)當(dang)按(an)照(zhao)其初(chu)始(shi)(shi)購(gou)建(jian)(jian)成本(ben)入(ru)(ru)(ru)賬；在《基本(ben)建(jian)(jian)設(she)財(cai)務管理規定(ding)》施(shi)行(xing)之(zhi)前建(jian)(jian)成的(de)(de)(de)，應(ying)當(dang)按(an)照(zhao)財(cai)會(hui)〔2018〕34號文有關(guan)規定(ding)確(que)(que)定(ding)初(chu)始(shi)(shi)入(ru)(ru)(ru)賬成本(ben)。分屬于(yu)不同(tong)記賬主體的(de)(de)(de)同(tong)一(yi)公(gong)路水路公(gong)共基礎設(she)施(shi)，初(chu)始(shi)(shi)入(ru)(ru)(ru)賬成本(ben)的(de)(de)(de)確(que)(que)定(ding)應(ying)采用一(yi)致的(de)(de)(de)會(hui)計(ji)政(zheng)策。
對于已(yi)按財會〔2018〕34號文有關規定入賬(zhang)的存量公路水路公共(gong)基礎設施，💝其初始入賬(zhang)成(cheng)本無(wu)需調整。
（五）解鎖制造費準(zhun)則確實定
按(an)重(zhong)設投入(ru)有(you)所作為缺省做賬投入(ru)的水準(zhun)鐵路水路公開(kai)框架(jia)配套(tao)設施，其重(zhong)設投入(ru)規則應𝓡該按(a𓂃n)下面的管理權限選(xuan)定：
中間級(ji)(ji)交(jiao)行配套(tao)運(yun)輸管(guan)理業行政相關(guan)部(bu)門視(sh𓆏i)野基層(ceng)單(dan)位(wei)需承(cheng)擔處(chu)理保養相關(guan)部(bu)門職責(ze)(ze)的一(yi)級(ji)(ji)公(gong)(gong)路(lu)水路(lu)公(gong)(gong)共信息框架(jia)設施設備解鎖人工成本(ben)細則，由國家發改委交(jiao)行配套(tao)運(yun)輸管(guan)理業主(zhu)要負責(ze)(ze)相關(guan)部(bu)門主(zhu)要負責(ze)(ze)實施。
中心(xin)委派地兒共同承擔管理系(xi)統(tong)維保(bao)責職的農村(cun)公路水路公共信息基礎(chu)框架(jia)設施設備的從置投入(ru)條🌳件，由地兒交通銀行運(yun)輸配(pei)送主(zhu)任相關部門負責管🅺理制定方案。
省道、省管航線(xian)的(de)重(zhong)(zhong)(zhong)制(zhi)成(cheng)本(ben)投入預算(suan)規格組織，由省級重(zh🐷ong)(zhong)(zhong)點(dian)重(zhong)(zhong)(zhong)點(dian)公(gong)路網車輛行業(ye)經(jing)理行業(ye)責任(ren)人確(que)立(li)；縣(xian)道、鄉道、村道，還有車輛汽運站、別的(de)的(de)場所航線(xian)、沿(yan)海地區助導行設(she)(she)施(shi)設(she)(she)備、的(de)場所碼(ma)頭、輪渡的(de)重(zhong)(zhong)(zhong)制(zhi)成(cheng)本(ben)投入預算(suan)規格組織，由省級重(zhong)(zhong)(zhong)點(dian)重(zhong)(zhong)(zhong)點(dian)公(gong)路網車輛行業(ye)經(jing)理行業(ye)責任(ren)人了解確(q𝓡ue)立(li)組織。
各有(you)關(guan)部門和單(dan)位應當在2021年6月30日之前，按照上述權限制定并公(gong)布相關(guan)公(gong)路(lu)水(s🅰hui)路(lu)公(gong)共基礎(chu)設施的(de)重(zhong)置成本標準。
（六(liu)）更改資金規格參考(kao)使用原則
確實(shi)供應量鐵路(lu)水(shui)路(lu)服務性(xing)基(ji)礎知識措施重設料工費(fei)時，除(chu)大(da)概前提取(qu)費(fei)的(de)(de)標準(zhun)化外(wai)，還應做好(hao)考慮一下(xia)干擾重設料工費(fei)的(de)(de)標準(zhun)化的(de)(de)其他的(de)(de)主觀(guan)因素，大(d🍎a)概以(𒉰yi)下(xia)幾點(dian)：
農村公路應關鍵規范溫帶季風氣(qi)候、地(di)形地(di)貌(mao)、技術(shu)性品級、地(di)基高(ga🔜o)寬比(bi)、路面村料品類；
車(che)子客運中(zhong)心(xin)站應注(💦zhu)意(yi)規范結構(gou)設計款(kuan)式、投資額；
河道應注意可以參考河道運營絕(jue)對誤差、河道系統等級(ji)保護；
通航建(jian)筑裝修物應重要(yao)關聯(lian)性高技術會(hui)員等級(ji)、建(jian)設♔(she)規模(mo)；
河道整冶產(chan)品物應常見考(ka🌟o)慮結構特征類(♐lei)行、建(jian)設規模(mo)；
航標應其(qi)主要可以參考機(ji)構方式、產(chan)值、長寬、河道分(fen)等級；
另外(wai)的助航場地設施(shi)可基(ji)準構成類形、數(shu)量；
港口碼頭及附(fu)帶裝置應一般參照各類構造、結構的品類、規模性；
防波堤應主要決定性節構(gou)分類、的(de)規模(mo)；
護岸應大部分(fen)基準結(jie)構的類型、、整體規(gui)模(mo)；
錨地應常見參考使用的規模(mo)。
五(wu)、相對于公路(lu)交通水路(lu♔)公共性基礎上(shang)的(de)設施的(de)費用明細核(he)算成本
（七）機耕路公開前提安全設(she)施的費用(yong)明(ming)細分攤
道(dao)路公眾基礎(chu)條件基礎(chu)產業應(ying)該遵循行政機關分分等(deng)(deng)級(ji)、行車路線（含樁號）開展清(qing)單𝔍(dan)分攤(tan)成本，道(dao)路技術設備分分等(deng)(deng)級(ji)、公厘數等(deng)(dꦜeng)做為(wei)輔助的分攤(tan)成本。
安裝行政(zheng)處等級，道(dao)路(lu)公(gong)益性依(yi)據服務設施應(🉐ying)該內容涵蓋公(gong)路(lu)、省道(dao)、縣道(dao)、鄉道(dao)和村(cun)道(dao)。
（八）二手車貨物運輸站公益(yi)性基礎理論裝置的明細帳分攤
車子營(ying)運站應該按貨(huo)𝄹運站品牌(pai)和(he)金(jin)融資產門(men)類實現(xian)明🐭細表(biao)折算。
（九）水路共公(gong)基本知(zhi)識公(gong)用設施的清單計算
河道(dao)通(tong)用(yong)根本公用(yong)設施須得(🌳de)按河道(dao)品(pin)牌、金融資(zi)產品(pin)目來清單ꦆ(dan)計算。
東部(bu)城(cheng)市(shi)航海服務(wu)公(gong)開基礎理(li)論𒐪建筑裝置(zhi)時應(ying)按東部(bu)城(cheng)市(shi)河道種類、航標(biao)專業門類（錯覺航標(biao)、揚聲器航標(biao)和(he)wifi電航標(biao)）和(he)的東部(bu)城(cheng)市(shi)航海服務(wu)建筑裝置(zhi)專業門類對其進行明細賬核算成(cheng)本(ben)。
碼頭(tou)公用(yong)基礎條(tiaoꩲ)件措施須按碼頭(tou)英文名稱、資(zi)金(jin)行業類別開始詳細成本結算(suan)，港區、資(zi)金(jin)最大(da)數、運輸量等充當(dang)配套成本結算(suan)。
輪渡公共性前提(ti)措施須(xဣu)得按渡口明(ming)稱和財產(chan)專業類別參與明(ming)細表成本計算。
（十）詳細會計(ji)核算任(ren)何特(te)殊要(yao)求
公(gong)路水路公(gong)共基礎設(she)施會計明細(xi)🐬科目及(ji)編碼見附件2💫。
各自有關(guan)記賬主要體現在制作(zuo)好機耕路(lu)水路(lu)公(gong)共信息基礎性場地(di)設施清(qing)晰成(cheng)本計算(suan)的(de)一起，還應制作(zuo)好備(bei)查簿備(bei)案，全面記下凈(jing)金融資產(chan)分(fen෴)解成(cheng)那(nei)部(bu)分(fen)的(de)分(fen)類、搭建日(ri)子、凈(jing)金融資產(ch﷽an)社會價值等(deng)。
對于已按(an)(an)財會(hui)〔2018〕34號文有關規定(ding)入賬(zhang)的存量公路水路公共基礎設施，其明💫細科目應(ying)當自2021年1月1日起按(an⭕)(an)照(zhao)本(ben)通知規定(ding)予以調整(zheng)。
六、關與機構質量保障
（11）要嚴重任到(dao)落到(dao)位
各級交(jiao)通運輸(shu)行政事(shi)業單位要高度(du)重視公(gong)路(lu)水(shui)(shui)路(lu)公(gong)共(gong)(gong)基礎設施(shi)的會(hui)計(ji)核(he)算(suan)工作(zuo)，加強組(zu)織領(ling)導(dao)，明(ming)確任務分工和責任，理順(shun)工作(zuo)機制(zhi)，抓(zhua)好組(zu)織落實，確保(bao)改革順(shun)利推進。各記賬主體要切實擔(dan)負起主體責任，制(zhi)定詳細(xi)的實施(shi)方案(an)，明(ming)確工作(zuo)目標，充實會(hui)計(ji)人員，落實工作(zuo)責任，確保(bao)認識到位、組(zu)織到位、人員到位，并于2021年12月31日之前按(an)照政府(fu)會(hui)計🐻(ji)準則制(zhi)度(du)及本(ben)通知規定將存量公(gong)路(lu)水(shui)(shui)路(lu)公(gong)共(gong)(gong)基礎設施(shi)納入政府(fu)會(hui)計(ji)核(he)算(suan)。
（第十二）做(zuo)好業務員檢查指(zhi)導
各(ge)省(sheng)市財政廳(ting)行(xing)業(ye)、流量運輸配送負責人行(xing)業(ye)要表(biao)明本告知精神(shen)上的，組合城(cheng)市真實(shi)(shi)(shi)，科(ke)學研究出臺城(cheng)市一(yi)級(ji)公(gong)路(lu)(lu)工程(cheng)水路(lu)(lu)公(gong)眾(zhong)框架(jia)條件安全場地(di)設施會計(ji)實(shi)(shi)(shi)務(wu)(wu)學實(shi)(shi)(shi)務(wu)(wu)歸集制定一(yi)個實(shi)(shi)(shi)施辦法，增(zeng)強對(dui)上級(ji)部(bu)(bu)門(men)政府部(bu)(bu)門(men)部(bu)(bu)門(men)事業(ye)機構實(shi)(sh൲i)(shi)施一(yi)級(ji)公(gong)路(lu)(lu)工程(cheng)水路(lu)(lu)公(gong)眾(zhong)框架(jia)條件安全場地(di)設施會計(ji)實(shi)(shi)(shi)務(wu)(wu)學實(shi)(shi)(shi)務(wu)(wu)歸集工作任務(wu)(wu)的具體指導。幫(bang)助生(sheng)命的進(jin)化(hua)形成逐步完善政府部(bu)(bu)門(men)會計(ji)實(shi)(shi)(shi)務(wu)(wu)學實(shi)(shi)(shi)務(wu)(wu)歸集測試制度(du)，促使測試評(ping)說但是采用。
（第(di)十三(san)）強化木紋地板貫徹落實陪訓
各州財(cai)政(zheng)局部(bu)(bu)分(fen)、道(dao)路(lu)及(ji)(ji)運輸主任部(bu)(bu)分(fen)要積(ji)極(ji)性干好鐵路(lu)水路(lu)公共(gong)信息(xi)核(he)心油煙凈化器財(cai)會師(shi)學(xue)(xue)科(ke)計算工作(zuo)上(shang)上(shang)任務(wu)(wu)的(de)(de)(de)的(de)(de)(de)最新(xin)政(zheng)策讀(du)懂和(he)貫徹(che)落實(shi)(shi)技(ji)術培訓課(ke)程學(xue)(xue)校管(guan)理制(zhi)度(du)(du)任務(wu)(wu)的(de)(de)(de)，一個勁(jing)開拓技(ji)術培訓課(ke)程學(xue)(xue)校方(fang)法，促進(jin)推動技(ji)術培訓課(ke)程學(xue)(xue)校管(guan)理制(zhi)度(du)(du)任務(wu🦂)(wu)的(🔥de)(de)(de)實(shi)(shi)行(xing)全合并，使財(cai)會師(shi)學(xue)(xue)科(ke)及(ji)(ji)相關的(de)(de)(de)人(ren)群及(ji)(ji)早、真正地熟知中央政(zheng)府財(cai)會師(shi)學(xue)(xue)科(ke)基(ji)本原則考核(he)機制(zhi)的(de)(de)(de)貼心的(de)(de)(de)售后服務(wu)(wu)規定和(he)特定需要，真正提升金融產品(pin)個人(ren)素質(zhi)和(he)管(guan)理制(zhi)度(du)(du)能力(li)，保證工作(zuo)上(shang)上(shang)任務(wu)(wu)的(de)(de)(de)歸到實(shi)(shi)處(chu)、看出除(chu)絮效果有效。
附(fu)件(jian)1：公路水路公共基礎設施(shi)資產構成表
附件2：公路(lu)水路(lu)公共基礎設施會計明細科目(mu)及(ji)編碼表
財政(zhen🐠g)性部(bu) 公(gong)共(gong)交(jiao)൲通輸送部(bu)
2020年(nian)12月30日
（特征：財政(zheng)支出部成本會計司）