【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。更多还原

【Abstract】 The public infrastructure accounting benefits the economic development,urbanization and municipal securities. We suggest that public infrastructure should be recorded by history cost with consideration of the financing method for construction and be classified into two types: depreciable infrastructure and non-depreciable infrastructure based on the particularity of public infrastructure. We also suggest introducing management of assets trustee. Under the accrual-based accounting for government comprehensive financial reports,we also suggest the preparation of stewardship statements to provide the non-financial information of infrastructure,serving as a supplement for financial information about infrastructure,and hence enhance the quality of government accounting information.更多还原