政府公共基础设施会计计量与报告研究

发布时间：2018-03-28 10:40

本文选题：公共基础设施　切入点：历史成本法　出处：《会计与经济研究》2015年04期

【摘要】：政府公共基础设施会计对我国经济增长、城市化发展以及厘清地方政府债务有着重要意义。建议以历史成本法为基础计量公共基础设施的入账价值,并结合其融资方式确定具体的核算范围,按照政府公共基础设施资产的特殊性将其分为可折旧资产与不可折旧资产确认后续计量的方式。对于政府基础设施资产的报告,建议建立资产保管制度或受托制度,发布资产保管报表或受托报表。在权责发生制下的政府综合财务报表中,单独披露包含政府公共基础设施资产非财务信息的资产保管报表,用来补充权责发生制综合财务报表中这几类资产的财务信息,以提高政府综合财务报表的会计信息质量。
[Abstract]:Accounting for government public infrastructure is of great significance to China's economic growth, urbanization and the clarification of local government debt. It is suggested that the accounting value of public infrastructure should be measured on the basis of historical cost method. According to the particularity of government public infrastructure assets, it can be divided into depreciable assets and non-depreciable assets recognition methods of subsequent measurement. It is suggested that an asset custody system or a fiduciary system should be established to issue asset custody statements or fiduciary statements. In the government consolidated financial statements based on accrual basis, separate asset custody statements containing non-financial information on government public infrastructure assets should be disclosed. It is used to supplement the financial information of these kinds of assets in the accrual and accrual consolidated financial statements in order to improve the quality of accounting information in the government comprehensive financial statements.
【作者单位】：中国人民大学商学院;
【基金】：财政部会计司委托课题
【分类号】：F810.6

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