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第一章总则第一条为了规范公共基础设施的确认、计量和相关信息的披露,根据《政府会计准则——基本准则》,制定本准则。第二条本准则所称公共基础设施,是指政府会计主体为满足社会公共需求而控制的,同时具有以下特征的有形资产:(一)是一个有形资产系统或网络的组成部分;(二)具有特定用途;(三)一般不可移动。公共基础设施主要包括市政基础设施(如城市道路、桥梁、隧道、公交场站、路灯、广场、公园绿地、室外
Chapter I General Provisions Article 1 This Standard is formulated in accordance with the “Government Accounting Standards - Basic Standards” in order to standardize the confirmation of public infrastructure, measurement and the disclosure of relevant information. Article 2 The term “public infrastructure” as mentioned in these Guidelines refers to the tangible assets controlled by the government accounting entities in order to meet the public needs of the society and simultaneously has the following characteristics: (1) It is an integral part of a tangible asset system or network; (2) Has a specific purpose; (c) is generally not removable. Public infrastructure mainly includes municipal infrastructure (such as urban roads, bridges, tunnels, bus stops, street lights, squares, park green spaces, outdoor