中国财政部公布地方政府专项债券相关业务会计处理新规|国产chinese中国hdxxxx
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中新社北京9月5日电 (记者 赵建华)中国财政部近日制定印发《地方政府专项债券相关业务会计处理暂行规定》(下称《规定》),强化专项债券全流程管理。《规定》包括关于行政事业类项目单位的账务处理、企业类项目单位的账务处理等五部分内容。
财政部会计司有关负责人(下称负责人)介绍,《规定》对专项债券相关业务的会计核算及信息汇总作出详细规定,有助于推动项目单位规范使用专项债券资金、合理预期财务风险,为加强专项债券项目、资金、资产管理提供信息支撑。
负责人介绍,《规定》明确了项目单位收到专项债券资金的账务处理,要求项目单位根据项目实施方案(或融资平衡方案)等判断是否由本单位承担本息偿还义务。如果项目实施方案(或融资平衡方案)等约定由项目单位承担偿还义务,项目单位应当确认负债,否则,不确认负债。
负责人介绍,目前,专项债券相关的信息散见于各项目单位的各会计科目,缺少信息编报和汇总体系,难以形成专项债券项目资金和资产的全貌。《规定》要求无论行政事业类项目单位还是企业类项目单位,都要以项目为主体,根据预算管理要求报送“专项债券项目投资表”“专项债券资金还款情况表”,对每一个专项债券项目的资产建设情况、各类资金来源及使用情况、专项债券本息偿还情况等进行反映。
负责人表示,对各专项债券项目的相关信息进行汇总编报,能够形成各地区和全国专项债券项目总体建设情况、总体形成的资产以及总体还本付息情况,为加强宏观管理提供重要信息和决策依据。(完)
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