财会〔2020〕23号
meisheng💃、zizhiquanqu、fushengjichengshi、chouhuadanlieshicaizhengbumenxingting（ju）、jiaotongguanliwangshusongting（ju、wei），xinjiangweiwuerzizhiqushengyujichujianshejianshebingtuancaizhengbumenxingju、jiaotongguanliwangshusongju：
为了确保政府会计准则制度在交通运输领域全面有效实施，根据《政府会计准则——基本准则》（财政部令第78号）、《政府会计准则第5号——公共基础设施》（财会〔2017〕11号）、《政府会计准则第10号——政府和社会资本合作项目合同》（财会〔2019〕23号）和《关于进一步做好政府会计准则制度新旧衔接和加强行政事业单位资产核算的通💯知》（财会〔2018〕34号）等规定，结合交通运输行业实际，现就进一步加强公路水路公共基础设施政府会计核算有关事项通知如下：
一、整体请求
gaosudaolushuilugongyixingjibentiaojianpeitaocuoshishizhenxianshizhengfubangongshijinrongfangchandezuihexinfenjiechengdegouchengbufen。kexueyouxiaohelikexingpanding、jiliangxiaozhun、jiluhejihuashugaosudaolushuilugongyixingjibentiaojianpeitaocuoshijinrongfangchan，duijianliqizhiquanxingchengzhidezhenxianshizhengfubangongshigenbenxingjinrongchunajihuashuxitong，shigaosudaolushuilugongyixingjibentiaojianpeitaocuoshizuijiagongnengfazhanjinbu、zuochugongxianrenmenhanyouzuihexinmudeyiyi。yaochixuyixijinpingzongshujixin21shijizhongguojiatexingshehuixingxianshizhuyisixiangtizhiweijianchazhidao，sisidiqiangdiaozhiquanxingchengzhizhenxianshizhengfubangongshigenbenxingjinrongchunaꦕjihuashuxitongchuangxindezongtixingyaoqiuheshenqirenwu，henxiagongfujiakuaituijintuijingaosudaolushuilugongyixingjibentiaojianpeitaocuoshihuijihuijihuijixuanze，jumiantuxiangaosudaolushuilujinrongfangchan“jiacai”，zengqiangzhenxianshizhengfubangongshijinrongchunajihuashuhezhengfubumenweishengshiyexingguojiajinrongfangchanjihuashudehuijixuanzejibentiaojian，weijiakuaituijinzhizuogonggongjiaotongfeizhongli，quebaogonggongjiaotongfeihuoyunzhengyetizhihezhengyetexingrujindehuajubeijibentiaojianquebao。
er、jieshaogonglugongchengshuilugonggongxinxiyijugongyongsheshizheixieren
（yi）tieluqiaoshuilugonggongfuwuqiantizhuangzhidebiaoshu
benಌgaozhishusuochengdegonglugongchenggongchengshuilugonggongzhishijichupeizhi，shuodeshipaichujiguanjiaotongbanyunfeishusongbumennaizhimeiyiweiyuangongjinglibumennaizhimeiyiweiyuangongweimanzuxuyaoshichanggonggongjiaotongbanyunfeishusongxuqiufenxiꦗsuoyizhidegonglugongchenggongcheng、shusongzhanchang、hangyun、haigangkou、lundumingcijieshixianghupeitaopeizhidengyouxingfangchan。
独立于公💙路水路公共基础设施、不构成公路水路公共基础设施使用不可缺少组成部分的管理用房屋构筑物、设备、车辆、船舶，不对社会公众开放的公务码头，不再提供公共服务的公路水路设施，其会计核算适用《政府会计准则第3号——固定资产》，纳入单位固定资产管理。
（er）yijigonglushuilugonggongxingqiantipeizhidejizhanghexin
1.确定记账主体的一般原则。
gejidangweiyijigonglugongchengjiaotongyijigonglugongchengyunshujinglizhuguandanweibumenyingbiaomingyijigonglugongchengshuilutongyongtiaojianpeitaogongyongsheshicaozuojizhi，yi“sheitianjiacaozuofuwuqiweihugangweisunshi，yousheijizhang”deguize，binggenjujiandantianjiashijianfeiyongzhichu sunshiqingkuangfasheng，heliyouxiaozhidingyijigonglugongchengshuilu👍tongyongtiaojianpeitaogongyongsheshidejizhangyaosu。
xiangyingdejizhanghexingonghulushuilugongyongtiaojiantixishishishangren🀅shiyinghuxiangpeihexiangtong，quedingzichantouzizhengshibuzhongfushiyong、buzhushuꦗ。
2.确定记账主体的有关具体规定。
（1）中央委托地方承担管理维护职责的公路水路公共基础设施，应当由地方具体承担管🔯理维护职责的交通运输行政事业单位作为记账主体。委托方应当设置备查簿进行登记。
（2）对于由企业举债形成的非收费公路，相关债务已经由政府承担的，应当及时从企业꧙资产负债表中剥离，按上述一♛般原则确定公路公共基础设施的记账主体，并及时登记入账。
（3）对于车辆通行费纳入政府性基金预算管理💃且相应的债务由政💙府偿还的政府收费公路（包括存量的政府还贷公路），由负责编制车辆通行费支出预算的交通运输行政事业单位作为记账主体。
（4）对于由企业举债并负责偿还的收费公路，采用政府和社会资本合作（PPP）模式形成的，政府方应当按照《政府会计准则第10号——政府和社会资本合作项目合同》及其应用指南的相关规定确定记账主体；采用建设-运营-移交（BOT）方式形成但未纳入全国PPP综合信息平台项目库,且企业方🎶已按照相关企业会计准则确认为无形资产的，政府方应当参照《政府会计准则第10号——政府和社会资本合作项目合同》及其应用指南的相关规定确定记账主体；除上述情形外且已由企业方入账的，地方交通运输主管部门应当设置备查簿进行登记，待后续相关规定明确后，再进行调整。
（5）对于天然航道、天然锚地和无ꦦ偿划拨的土地，不进行价值核算，无需确🃏认入账，对其具有管理维护职责的交通运输行政事业单位应当设置备查簿进行登记。
对于已按财会〔2018〕34号文有关规定入账的存量公路水路公共基础设施，其记账主体与上述规定不一致的，应当自2021年1月1日起根据🦋上述规定予以调整。记账主体按规定增加公共基础设施的，借记“公共基础设施”科目，贷记“累计盈余”科目；按规定减少公共基础设施的，做相反的会计分录。
san、guangangaosugonglushuilufuwuxinghexinsheshiguanlidegouzao
（san）gonglugongchengshuilugongtongjibengonggongsheshidedingyi
nongcunjigenglushuilugongyongjibentiaojiantiaojiantixishejidaoཧnongcunjigeng🤡lugongyongjibentiaojiantiaojiantixi、chekehuoyunzhangongyongjibentiaojiantiaojiantixiheshuilugongyongjibentiaojiantiaojiantixi。
tieluqiaogongtongjichulilunshenghuopeitaozhuangzhishebeishizhitieﷺluqiaotudiyongtu、tieluqiao（hantieluqiaoqiaohan、tieluqiaosuidao、tielu♏qiaodukoudeng）jidajianwu、daoluxianshuiligongchengjiyanxiandexiangmushenghuopeitaozhuangzhishebei（handaoluxianhenanquanshenghuopeitaozhuangzhishebei、guankongshenghuopeitaozhuangzhishebei、chanpinshenghuopeitaozhuangzhishebei、zhiwujienengjianpaishenghuopeitaozhuangzhishebei）deng。
xiaoqicheyingyunzhangonggongxinxizhishijichugonggonggongyongsheshishebeizhongyaozhuyaobaokuo🐠anzhuangdidiangonggonggongyongsheshishebei、zhanwuzhuzhai、shengchanxiaoshoufuzhuzhizuozhuzhai、anquankekaoyufuwuyugonggongไgongyongsheshishebei。
shuilugonggongfuwuqiantitiaojianpeitaogongchengzhuangzhiguanlibaokuohangyungonggongfuwuqianti🀅tiaojianpeitaogongchengzhuangzhiguanli、yananhanghaiquebaogonggongfuwuqiantitiaojianpeitaogongchengzhuangzhiguanli、lundugonggongfuwuqiantitiaojianpeitaogongchengzhuangzhiguanlihelundugonggongfuwuqiantitiaojianpeitaogongchengzhuangzhiguanli。hangyungonggongfuwuqiantitiaojianpeitaogongchengzhuangzhiguanlizhushuabaokuohangyun、tonghanggongchengwu、hangyunzhengdungongchengwu、hangbiao、tongyizhuhangpeitaogongchengzhuangzhiguanli。yananhang⛎haiquebaogonggongfuwuqiantitiaojianpeitaogongchengzhuangzhiguanlizhushuabaokuoyananhangyun、hangbiao、tongyizhuhangpeitaogongchengzhuangzhiguanli。lundugonggongfuwuqiantitiaojianpeitaogongchengzhuangzhiguanlizhushuabaokuolundujifushupeitaogongchengzhuangzhiguanli、fangbodi、huan、ruchuganghangyun、maodideng。lundugonggongfuwuqiantitiaojianpeitaogongchengzhuangzhiguanlibaokuolundu、dunchuan、lumian（yindao）、biaoqianpai、houchuanshi（ting）、jizhangtingdeng。
公路水路公共基础设施资产构成见附件1。
si、guanyudaolushuilugonggonggenjigongyongsheshideqishiyalirongqijianyan
（si）tieluqiaoshuilugongtonghexinshenghuosheshimorenjiandingdelilunyiju
对于2019年1月1日起新增的公路水路公共基础设施，应当按照《政府会计准则第5号——公共基础设施》的规定进行🍌初始计量。
对于尚未入账的公路水路公共基础设施，在《基本建设财务管理规定》（财建♋〔2002〕394号）施行之后建成的，一般应当按照其初始购建成本入账；在《基本建设财务管理规定》施行之前建成的，应当按照财会〔2018〕34号文有关规定确定初始入账成本。分属于不同记账主体的同一公路水路公共𒆙基础设施，初始入账成本的确定应采用一致的会计政策。
对于已按财会〔2018〕34号文有关规定ꦡ入账的存量公路水路公共基础设施，其初始入账成本无需调整。
（wu）kaiqidaijiaguizehuoxuding
anjiesuotouzichengbenfeifeiyongzuoyi🦂kaishidaoshoutouzichengbenfeifeideshuizhunerjigonglushuilugongyongzhishijichugonggongsheshi，qijiesuotouzicheng🐼benfeifeiyaoqiuxuyaoandiyuyingyongquanxianrending：
zhongjijiaoxingshusongcaizhengshiyeqishiyedanweikaoshiqishiyedanweikaoshizhizaochulifuwu🧸qiweihugangweizerenzhidetielushuilufuwuxingjichutiaojianyouyanjinghuaqizhongzhitouzichengbenyuanze，youguojiajiaoxingshusongzhurengangweiguanlidingzhi。
zhongyangzhengfuweituoxieyipingtaichengdangguanlixitongweihubaoyangzerendeyijigonglushuilugonggongfuwukuangjiagongyongsheshidezhongshe🍒zhijiefeiyongbiaohuai，youpingtaijiaotongguanlibanjiazongjianbumenzhuguanzhiding。
shengdao、shengguanhangxiandejiesuotouzidaijiaguize，youshijizhongdiangongluwangcheliangbanjiajingligejianguanbumenchengdanzerenshixing；xiandao、xiangdao、cundao，shenzhixiaojiaocheyingyunzhan、lingyitedianhangxian、dongbuzhudaohanglanshenghuosheshi、tedianhaigang、lundudejiesuotouzidaijiaguize，youshijizhongdiangongluwangcheliangbanjiajingligejianguan꧒bumenchengdanzerenzhunqueshixingdedanwei。
🌼各有关部门和单位应当在2021年6月30日之前，按照上述权限制定并公布相关公路水💝路公共基础设施的重置成本标准。
（liu）zhongshetouzichengbenzhunzecanyuewenti
pandinggongyingliangguodaoshuilugongzhongtiaojianjianzhusheshigenggaichengbentourujiashi，chuzhuyi😼yizhaoyusuandingebiaohuaiwai，haiyingyoulikaolvyixiayingxiangdaogenggaichengbentourujiabiaohuaidemougejibenyaosu，guanjianxiangying：
guodaoyinghexincankaoziliaodiquxing、diliweizhi、xitongfenlei、dijicanshu、qiaomianshicaifangshi；
kechehuochezhanzhanyingjutifenyewuleixingshiyewuleixing、jiansheguimo；
hedaoyingdabufenjuedingxinghedaoyunyingweihuxiandu、hedaokejihuiyuandengji；
tonghangfangjianwuyingdabufencankanjishushebeigaodengji、deguimo；
hangyunzhilijianzaowuyingjutijuedingxingkuangjiakuanshi、fanwei；
hangbiaoyingjutikeyicankaojigouxinghao、daguimo、chicundaxiao、hangyunyouxidengji；
qitazhuhangjichusheshikeguifanzuchengkuanshi、shuliang；
dukoujifushufuwusheshiyingzuizhuyaofuhexifenbaokuo、jiegoushejineixing、touzie；
fangbodiyingqizhuyaofenleishebeigouzaoleibie、fanwei；
huanyingshouyaojuedingxingzuchengleibie、chanzhi；
maodiyingbaokuoxuanqutouziguimo。
wu、duiyutielushuilugongyongjianzhusheshizhishijichujianzhusheshidexiangqingzhangwuchuli
（qi）gonglugongyixingdejichugongyongsheshidemingxihuijihesuan
nongcunerjigonglugongzhongjichuzhishichangdisheshixuyizhaoguidingcaizhengjinenggaodengji、jiaotongꦯluxian（hanzhuanghao）zhankaimingxibiaotongji，nongcunerjigonglugaojishujinenggaodengji、yajulexishuanglinyu10gongli🍬shudengzuopeitaotongji。
zunzhaoxingzhengguanlicengji，tielugonggongxingjibentiaojiantixiliyingshejishengdao、shengdao、xiandao、xiangdaohecundao。
（ba）jidongcheyingyunzhantongyongjibenzhishigongyongsheshidefeiyongmingxizhesuan
qichekeyunzhongxinzhanliyinganhuoyunzhanchenghuhegudingzichanxingyeleixingduiqijinxingxiangxiguiji。
（jiu）shuilugongyongchangdisheshijichuzhishichangdisheshidemingxizhangzhangwuchuli
hedaogonggongfuwugenbensheshiguanlishiyinganhedaogecheng、ziyuanxingyeleibiecanyumingxizhangchengbenjisuan。
yanhaidiqudiquchengshihanghaianquanquebaogongzhongjibendesheshishe🍌beiyinganyanhaidiqudiquchengshihangxianyingwenmingcheng、hangbiaolei（shijuexiaoguohangbiao、yinxianghangbiaohewlandianhangbiao🧸）hegezhongyanhaidiqudiquchengshihanghaianquanquebaodesheshishebeileicanyumingxixuanze。
ji𓂃zhuang💜xiangmatouchaxungongtongjichukuangjiashenghuosheshihaiyinganjizhuangxiangmatouchaxunchengwei、cailizhuanyeleibieshixingmingxijisuanchengben，gangqu、cailizuidashu、huoyunliangdengchengweiwaiguajisuanchengben。
lundugongyixingjichutiaojianpeitaosheshixuandukouzhongleihefangchanzhuanyeleibiekaizhanmingxihuijihesuan。
（shi）xiangqingfentanlingyiguifanyaoqiu
公路水路公共基础设施会计明细科目及编码见附件2。
dougeyouguanjizhangketizaizhuahaoꦫgonglujiaotongshuilugongzhonggenbendesheshixiangdanfentandetongyi，haiying🥂zhuahaobeichabudengjibiao，xiangxidejiluguquanfenjiechengbujiandechenghu、shigongshijianjiange、guquanjiazhideng。
对于已按财会🌊〔2018〕34号文有关规定入账的存量公路水路公共基础设施，其明细科目应当自2021年1月1🐬日起按照本通知规定予以调整。
liu、duiyuzuzhikaizhanbaozhangjizhi
（guoqing）congyanzerenxinzhuahao
各级交通运输行政事业单位要高度重视公路水路公共基础设施的会计核算工作，加强组织领导，明确任务分工和责任，理顺工作机制，抓好组织落实，确保改革顺利推进。各记账主体要切实担负起主体责任，制定详细的实施方案，明确工作目标，充实🐻会计人员，落实工作责任，确保认识到位、组织到位、人员到位，并于2021年12月31日之前按照政府会计准则制度及本通知💞规定将存量公路水路公共基础设施纳入政府会计核算。
（shisan）dalijiaqiangyewubujiaoyuzhidao
geshengcaizhengjubu、chuxingyunshupeisongfuzerenbuyaogenjubengaozhiyoujingshen，qiehehaowentishijishangde，yanfazhidinghaowentitieluwangshuilugongyixingjichukuangjiaxingyouyanjinghuaqichunajisuanchengbenjinxingliucheng，zengqiangduibuxiaxingzhengguanligangweijicengdanweijinxingtieluwangshuilugongyixingjichukuangjiaxingyouyanjinghuaqichunaཧjisuanchengbengangweidezhiyin。gulidehuayanjiudajianjianlihewanshanguojiachunajisuanchengbenkaochaxinjizhi，tuidonglekaochapinglunkeshiyunyong。
（shiwu）qianghuaguancheluoshipeixun
quanshenggedicaizhengjukeshi、chuxingbanjiafuzekeshiyaozhudonglejieerjigonglushuilugongtongzhishijichushebeishuiwucaihuifentangongzuorenwudezhengcewenjianzhengqueli♐jiehe🃏guanchepeixungongzuorenwu，buxikuojianpeixunchanpinxian，cujinpeixungongzuorenwudachengquanhebing，shishuiwucaihuijiyouguanyurenanshi、tuijingaigedibawoquzhengfushuiwucaihuijibenyuanzejizhidegezhongfaguihezhongyingzhuiqiu，zhenzhengbuduantigaoqudaojibensuzhiheguankongbiaozhun，jiaqiangzuzhilingdaogongzuorenwufeidaoshichu、pengmianyouxiao。
附件1：公路水路公共基础设施资产构成表
附件2：公路水路公共基础设施会计明细科目及编码表
caizhengyusuanbu jiaotonghuoyunhuoyunbu
2020年12月30日
（laiyuanyu：caizhengxingbucaiwusi）