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公益性公共交通项目通常作为基础设施而没有纳入资产管理的范畴,竞争性交通项目的会计资产属性实务中也存在不少争议。公益性交通资产具有事业单位会计资产的属性,应纳入《事业单位会计制度》进行核算和资产管理,而竞争性交通资产则具有企业会计资产的属性,应该根据产权归属关系按照《企业会计准则》进行核算和资产管理。
Public welfare public transport projects are usually not included in the scope of asset management as an infrastructure. There are also many controversies in the practice of accounting asset attributes in competitive transport projects. The public transportation assets have the property of public institution’s accounting assets and should be included in the “accounting system of public institution” for accounting and asset management. Competitive transportation assets have the property of enterprise accounting assets. According to “Enterprise Accounting Standards” Conduct accounting and asset management.