关于广东省水利基础设施政府会计核算重置成本标准参考值确定的研究  

Study on determining the standard reference value of replacement cost for government accountingof water conservancy infrastructure in Guangdong province

作　　者：周静雯 邓春山 黄燕虹 ZHOU Jingwen;DENG Chunshan;HUANG Yanhong(Guangdong Hydropower Planning and Design Institute Co.,Ltd.,Guangzhou 510635,Guangdong,China)

机构地区：[1]广东省水利电力勘测设计研究院有限公司,广东广州510635

出　　处：《水利发展研究》2024年第4期87-91,共5页Water Resources Development Research

摘　　要：为推动水利基础设施政府会计核算工作,加快水利基础设施的初始入账,对于缺失历史成本数据的水利基础设施,采用重置成本标准参考值进行初始入账成本计量。文章通过研究广东省水利基础设施政府会计核算重置成本标准参考值制定的过程,梳理重置成本标准参考值的制定思路,提出调整第三级水利基础设施构成、制定“标准单价”、选取合适的特征指标、采取多种标准参考值分析方法、对成果进行合理性分析、增加建设征地与移民安置静态投资重置成本标准,为高质量完成水利基础设施初始入账工作提供有效方法。To facilitate government accounting for and accelerate the initial recording of water conservancy infrastructure,the replacement cost standard reference value is adopted in measuring the cost of water conservancy infrastructure that lacks historical cost data when initially recorded.The article studied the formulation of such standard reference value for government accounting in Guangdong province,sorted out the idea of forming the standard reference value of replacement cost,and proposed suggestions including adjusting the composition of the third-level water conservancy infrastructure,establishing the standard unit price,selecting the appropriate characteristics indexes,adopting a variety of standard reference value analysis methodologies,carrying out the reasonableness analysis of the results,and developing replacement cost standards separately for the static investment of land acquisition and resettlement.It provided effective methods for the high-quality completion of the initial accounting work of the water conservancy infrastructure.

关 键 词：水利基础设施 重置成本 参考值 

分 类 号：TV213.4[水利工程—水文学及水资源] F406.7[经济管理—产业经济]