例解政府会计制度下水利基建项目核算要点

Analyze the key points of accounting for water infrastructure projects based on new government accounting system

水利基本建设项目从2019年开始执行政府会计制度。通过对相关法规制度的深入学习分析,提示关注理解平行记账原理、认知公共基础设施科目、设好相关明细、注意细节新要求4个方面要点,用实际案例详细示范了完整的水利基建项目全周期主要业务核算处理实务,并结合基建财务管理实际情况,提出开展公共基础设施专项清查、基建项目选择实行独立核算、完善后续配套规定三个方面的建议。

Water infrastructure projects have been implemented government accounting system since 2019. Through in-depth study and analysis of relevant laws and regulations, 4 main points should be paid attention, including understanding parallel accounting principle, cognizing public infrastructure subjects, setting up related detailed subjects and paying attention to new requirements on details. Actual cases are used to demonstrate the main business accounting and processing practices of water infrastructure projects in the whole cycle, and suggestions are made from three aspects combined with the actual situation of capital construction financial management, including launching a special inventory of public infrastructure, independent accounting of infrastructure projects and perfecting follow-up supporting regulations.