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    关于征求《政府会计准则第X号——负债(征求意见稿)》意见的函

    发布时间:2018-04-28  来源:财政部网站   作者:                  浏览量:

财办会〔201812

 

党中央有关部门办公厅(),国务院各部委、各直属机构办公厅(室),全国人大常委会办公厅机关事务管理局,全国政协办公厅机关事务管理局,高法院行装局,高检院计财局,各民主党派中央财务部门,有关人民团体财务部门,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财政局,有关单位:

为了加快推进政府会计改革,建立健全政府会计准则体系,根据《国务院关于批转财政部权责发生制政府综合财务报告制度改革方案的通知》(国发〔201463号)和《政府会计准则——基本准则》(财政部令第78号),我们起草了《政府会计准则第X——负债(征求意见稿)》及说明,现印发给你们,请组织征求意见,并于2018525日前将书面意见或电子文本反馈我部会计司。同时,欢迎有关方面提出宝贵意见。

联系人:财政部会计司制度一处 赵金光

通讯地址:北京市西城区三里河南三巷三号 100820

电话:010-68552932

传真:010-68552531

电子邮件:zhaojinguang@mof.gov.cn

附件:

1.政府会计准则第X号——负债(征求意见稿)

2.关于《政府会计准则第X号——负债(征求意见稿)》的起草说明

 

 

财政部办公厅

2018424


政府会计准则第×号——负债

(征求意见稿)

 

第一章 总则

第一条 为了规范负债的确认、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 本准则所称负债,是指政府会计主体过去的经济业务或者事项形成的,预期会导致经济资源流出政府会计主体的现时义务。

现时义务,是指政府会计主体在现行条件下已承担的义务。未来发生的经济业务或者事项形成的义务不属于现时义务,不应当确认为负债。

现时义务包括法定义务和推定义务。法定义务,是指因合同、法律法规或其他司法解释等产生的义务。推定义务,是指根据政府会计主体以往的习惯做法、已公布的政策或者已公开的承诺或声明,政府会计主体向其他方表明其将承担并且其他方也合理预期政府会计主体将履行的相关义务。

第三条 符合本准则第二条规定的负债定义的义务,在同时满足以下条件时,确认为负债:

(一)履行该义务很可能导致含有服务潜力或者经济利益的经济资源流出政府会计主体;

(二)该义务的金额能够可靠地计量。

第四条 政府会计主体的负债包括偿还时间与金额基本确定的负债和由或有事项形成的预计负债。

偿还时间与金额基本确定的负债按政府会计主体的业务性质及风险程度,分为融资活动形成的举借债务及其应付利息、运营活动形成的应付及预收款项和运营活动形成的暂收性负债。

第五条 政府会计主体的负债按照流动性,分为流动负债和非流动负债。

流动负债是指预计在1年内(含1年)偿还的负债,包括短期借款、应付及预收款项、应付职工薪酬、应缴款项等。

非流动负债是指流动负债以外的负债,包括长期借款、长期应付款、应付政府债券等。

第六条 本准则规范政府会计主体负债的一般情况。其他政府会计准则对政府会计主体的特定负债做出专门规定的,从其规定。

第二章 举借债务

第七条 举借债务是指政府会计主体通过各种融资活动形成的借款,包括政府债务以及事业单位等政府会计主体的借入款项。

政府债务包括政府财政部门以政府名义发行的政府债券,以政府名义向外国政府、国际经济组织等借入的款项,以及向上级政府财政借入转贷资金形成的借入转贷款。

事业单位等政府会计主体的借入款项,是指事业单位等政府会计主体从银行等金融机构借入的款项。

第八条 对于举借债务,政府会计主体应当在与债权人签订借款合同并取得举借资金时予以确认。

第九条 举借债务初始确认时,应当按照借款的实际发生额计量。

对于借入款项,初始确认时应当按照借款本金计量。

对于发行的政府债券,初始确认时一般应当按照债券面值计量;债券面值与发行价款的差额应当计入当期费用。

第十条 政府会计主体应当按照本准则第十一条、第十二条的规定,将因举借债务发生的借款费用分别计入工程成本或当期费用。

借款费用,是指政府会计主体因举借债务而发生的利息及其他相关费用,包括借款利息、辅助费用以及因外币借款而发生的汇兑差额等。其中,辅助费用是指政府会计主体在举借债务过程中发生的诸如手续费、佣金等费用。

第十一条  事业单位等政府会计主体为购建固定资产、公共基础设施而借入专门借款的,对于发生的专门借款费用,应当按照借款费用减去尚未动用的借款资金产生的利息收入后的金额,属于工程项目建设期间发生的,计入工程成本;属于工程完工交付使用后发生的,计入当期费用。

第十二条  政府会计主体因举借债务所发生的除本准则第十一条规定外的借款费用(包括政府债务和事业单位等政府会计主体的非专门借款所发生的借款费用),应当确认为当期费用。

第十三条  政府会计主体应当按照借款本金(或债券面值)和合同约定的利率(或债券票面利率)按期计提举借债务的利息。

对于属于流动负债的举借债务以及属于非流动负债的分期付息、一次还本的举借债务,应当将计算确定的应付未付利息确认为流动负债,计入应付利息;对于其他举借债务,应当将计算确定的应付未付利息确认为非流动负债,计入相关非流动负债的账面余额。

第十四条  政府会计主体应当在偿还举借债务本息时,冲减相关债务或应付利息的账面余额。

其他主体代政府会计主体偿还、债权人减免偿还,或因债权单位撤销等其他原因致使政府会计主体无法偿付举借债务时,政府会计主体应当冲减相关债务或应付利息的账面余额,并相应确认当期收入。

第三章 应付及预收款项

第十五条  应付及预收款项,是指政府会计主体在运营活动中形成的应当支付而尚未支付的款项及预先收到但尚未实现收入的款项,包括应付职工薪酬、应付账款等应付款项、预收款项、应交税费、应付国库集中支付结余和其他应付未付款项。

应付职工薪酬,是指政府会计主体为获得职工(含长期聘用人员)提供的服务或解除劳动关系而给予各种形式的报酬或补偿而形成的负债。职工薪酬包括:基本工资、国家统一规定的津贴补贴、规范津贴补贴(绩效工资)、改革性补贴、社会保险费(如职工基本养老保险费、职业年金、基本医疗保险费等)、住房公积金;因解除与职工的劳动关系给予的补偿;其他与获得职工提供的服务相关的支出。

应付账款等应付款项,是指政府会计主体因取得资产、接受劳务、开展工程建设等而形成的负债。

预收款项,是指政府会计主体按照货物、服务合同或协议规定,向接受货物或服务的主体预先收款而形成的负债。

应交税费,是指政府会计主体因发生应税事项导致承担纳税义务而形成的负债。

应付国库集中支付结余,是指国库集中支付中,按照财政部门批复的部门预算,政府财政当年应支未支形成的负债。

其他应付未付款项,是指政府会计主体因有关政策明确要求其承担支出责任的事项等而形成的应付未付款项。

第十六条  政府会计主体应当在职工为其提供服务的会计期间,将应支付的职工薪酬确认为负债,除因解除与职工的劳动关系给予的补偿外,应当根据职工提供服务的受益对象,分别下列情况处理:

(一)应由自制物品负担的职工薪酬,计入自制物品成本。
  (二)应由在建工程负担的职工薪酬,属于建设期间发生的,计入在建工程成本;不属于建设期间发生的,计入当期费用。

(三)应由自行研发项目负担的职工薪酬,在研究阶段发生的,计入当期费用;在开发阶段发生并且最终形成无形资产的,计入无形资产成本。
  (四)上述(一)至(三)之外的其他职工薪酬,计入当期费用。

第十七条  政府会计主体按照有关规定为职工缴纳的医疗保险费、养老保险费、职业年金等社会保险费和住房公积金,应当在职工为其提供服务的会计期间,根据工资总额的一定比例计算并确认为负债,具体按照本准则第十六条的规定处理。

第十八条  政府会计主体因解除与职工的劳动关系而给予的补偿,应当于相关补偿金额报经批准时确认为负债,并计入当期费用。

第十九条  对于应付账款等应付款项,政府会计主体应当在取得资产、接受劳务,或外包工程完成规定进度时,按照应付未付款项的金额予以确认。

第二十条  对于预收款项,政府会计主体应当在收到预收款项时,按照实际收到款项的金额予以确认。

第二十一条    对于应交税费,政府会计主体应当在发生纳税义务事项时,按照税法规定计算的应交税费金额予以确认。

第二十二条    对于应付国库集中支付结余,政府会计主体应当在年末,按照国库集中支付预算指标数与国库资金实际下达数或支付数的差额予以确认。

第二十三条    对于其他应付未付款项,政府会计主体应当在有关政策已明确政府财政承担支出责任,或者其他情况下相关义务满足负债的定义和确认条件时,按照确定应承担的负债金额予以确认。

第二十四条    政府会计主体应当在支付应付款项或结算预收款项时,冲减相关负债的账面余额。

债权人减免偿还或因债权单位撤销等其他原因致使政府会计主体无法偿付应付及预收款项时,政府会计主体应当冲减相关负债的账面余额,并相应确认当期收入。

第四章 暂收性负债

第二十五条    暂收性负债是指政府会计主体暂时收取或应收取、随后应上缴财政或退还给其他会计主体的款项。暂收性负债主要包括应缴财政款和其他暂收款项。

应缴财政款,是指政府会计主体暂时收取或应收取、按规定应当上缴国库或财政专户的款项而形成的负债。

其他暂收款项,是指政府会计主体暂时收取、随后应退还给其他会计主体的押金、保证金等款项。

第二十六条    对于应缴财政款,政府会计主体应当在实际收到相关款项或取得相关应缴款的收款权利时,按照相关规定计算确定的上缴金额予以确认。

第二十七条    对于其他暂收款项,政府会计主体应当在实际收到相关款项时,按照实际收到的金额予以确认。

第二十八条    政府会计主体应当在上缴应缴财政款、退还其他暂收款或确认无法收回相关应缴款项时,冲减相关负债的账面余额。

政府会计主体因债权单位撤销等原因无法退还暂收款项的,应当冲减相关负债的账面余额,并相应确认当期收入。

第五章 预计负债

第二十九条    政府会计主体应当将与或有事项相关且满足本准则第三条规定条件的现时义务确认为预计负债。

或有事项,是指由过去的经济业务或者事项形成的,其结果须由某些未来事项的发生或不发生才能决定的不确定事项。未来事项是否发生不在政府会计主体控制范围内。

政府会计主体常见的或有事项主要包括:未决诉讼或未决仲裁、对外国政府或国际经济组织的贷款担保、承诺(补贴、代偿)、环境污染整治、自然灾害或公共事件的救助等。

第三十条  预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量。

所需支出存在一个连续范围,且该范围内各种结果发生的可能性相同的,最佳估计数应当按照该范围内的中间值确定。

在其他情况下,最佳估计数应当分别下列情况处理:

(一)或有事项涉及单个项目的,按照最可能发生金额确定。

(二)或有事项涉及多个项目的,按照各种可能结果及相关概率计算确定。

第三十一条    政府会计主体在确定最佳估计数时,应当综合考虑与或有事项有关的风险和不确定性、未来事项和资产的预期处置等因素。

第三十二条    政府会计主体清偿预计负债所需支出预期全部或部分由第三方补偿的,补偿金额只有在能够收到时才能作为资产单独确认。确认的补偿金额不应当超过预计负债的账面余额。

第三十三条    政府会计主体应当在报告日对预计负债的账面余额进行复核。有确凿证据表明该账面余额不能真实反映当前最佳估计数的,应当按照当前最佳估计数对该账面余额进行调整。履行该预计负债的相关义务不是很可能导致含有经济利益或服务潜力的经济资源流出政府会计主体时,应当将该预计负债的账面余额予以转销。

第三十四条    政府会计主体不应当将下列与或有事项相关的义务确认为负债,但应当按照本准则第三十九条规定对该类义务进行披露:

(一)过去的经济业务或者事项形成的潜在义务,其存在须通过未来不确定事项的发生或不发生予以证实,未来事项是否能发生不在政府会计主体控制范围内。

(二)过去的经济业务或者事项形成的现实义务,履行该义务不是很可能导致经济资源流出政府会计主体或者该义务的金额不能可靠计量。

第六章 披露

第三十五条    政府会计主体应当在附注中披露与举借债务有关的下列信息:

(一)举借债务的类型、期限和债权人信息。

(二)借款或者政府债券的用途。

(三)各项借款的期初、期末余额及其变动情况。

(四)各项政府债券的到期期限、利率和期初、期末余额及其变动情况。

(五)对于逾期借款或者违约债券,应披露债权人、借款(债券)金额、逾期时间、年利率、逾期未偿还(违约)原因和预计还款时间等。

第三十六条    政府会计主体应当在附注中披露与应付及预收款项有关的下列信息:

(一)应付及预收款项的类型和对象。

(二)各项应付及预收款项的期初、期末余额及其变动情况。

第三十七条    政府会计主体应当在附注中披露与暂收性负债有关的下列信息:

(一)暂收性负债的类型和债权单位。

(二)各项暂收性负债的期初、期末余额及其变动情况。

第三十八条    政府会计主体应当在附注中披露与预计负债有关的下列信息:

(一)预计负债的种类以及经济资源可能流出的时间、经济资源流出的时间和金额不确定的说明。

(二)各项预计负债的期初、期末余额及其变动情况。

(三)与预计负债有关的预期补偿金额和本期已确认的预期补偿金额。

第三十九条    政府会计主体应当在附注中披露本准则第三十四条规定的或有事项相关义务的下列信息:

(一)潜在义务或现时义务的种类。

(二)经济资源流出时间和金额不确定的说明。

(三)潜在义务或现时义务预计产生的财务影响,以及获得补偿的可能性;无法预计的,应当说明原因。

第四十条  在涉及政府承诺、未决诉讼等或有事项时,如果披露全部或者部分信息预期对政府会计主体造成重大不利影响,则政府会计主体无须披露相关负债信息,但是应当披露该承诺、未决诉讼等事项的性质,以及未披露相关负债信息的原因。

第七章 附则

第四十一条    本准则自20XX年X月X日起施行。

 



关于《政府会计准则第X号——负债(征求意见稿)》的起草说明

 

为贯彻落实《国务院关于批转财政部权责发生制政府综合财务报告制度改革方案的通知》(国发〔2014〕63号),加快建立政府会计准则体系,规范政府负债的相关会计处理,提高政府负债会计信息质量,我们研究起草了《政府会计准则第X号——负债(征求意见稿)》(以下简称《征求意见稿》)。现将有关情况说明如下:

一、起草背景

一段时期以来,我国政府性债务尤其是地方政府性债务规模持续增长,部分地方政府通过融资平台举债取得的债务资金游离于预算监督之外,其中蕴含的潜在风险成为社会各方关注的焦点。审计署于2011年至2013年对政府性债务实施了三次大规模的审计,以摸清全国政府性债务规模和结构状况。2013年12月,中央经济工作会议将控制和化解地方政府性债务风险作为经济工作的重要任务。2014年8月,新修订的预算法按照堵疏结合的改革思路,在法律层面允许地方政府举借债务,同时对举借债务的主体、用途、规模和方式等进行了严格限制。2014年9月,国务院印发《关于加强地方政府性债务管理的意见》(国发〔2014〕43号)和《国务院关于深化预算管理制度改革的决定》(国发〔2014〕45号),要求加强地方政府性债务管理、建立规范的地方政府举债融资机制、有效防范和化解潜在风险。近年来,按照党中央、国务院部署和要求,财政部开展了大量工作,不断健全相关法规制度体系、建立债务限额管理机制、加强政府债务预算管理、开展风险评估和预警、发行地方政府债券置换存量债务、研究制定应急处置预案和制止违法违规担保融资行为,在防范和化解财政风险方面取得了积极成效。

建立和完善政府债务会计核算和报告制度,是加强政府债务管理的重要基础。2013年11月,党的十八届三中全会《关于全面深化改革若干重大问题的决定》提出,“建立权责发生制的政府综合财务报告制度,建立规范合理的中央和地方政府债务管理及风险预警机制”。国务院《关于加强地方政府性债务管理的意见》要求“加快建立权责发生制的政府综合财务报告制度,全面反映政府的负债情况”。为贯彻落实党中央、国务院决策部署,加快建立权责发生制的政府综合财务报告制度,全面核算反映政府负债,2015年10月,财政部发布《政府会计准则——基本准则》(以下简称《基本准则》),对政府负债的定义、确认标准、计量属性和列示要求进行了原则规定。为进一步规范各类政府负债的确认、计量和披露,建立完整的政府负债会计核算和报告体系,我们根据《基本准则》,在深入研究基础上,起草了《征求意见稿》。

二、起草原则

在起草《征求意见稿》过程中,主要遵循了以下原则:

一是依据和遵循《基本准则》。《基本准则》将“负债”作为一项会计要素进行了定义,为政府会计具体准则规范负债的会计处理提供了基本原则。《征求意见稿》依据《基本准则》制定,其适用范围、负债确认标准和计量要求等均与《基本准则》保持一致,保持了政府会计标准体系的内在一致性。

二是与相关法规制度相协调。《征求意见稿》贯彻会计法、预算法和担保法等法律精神,并充分考虑了与现行政府债务管理规范和《财政总预算会计制度》、《政府会计制度——行政事业单位会计科目和报表》(以下简称《政府会计制度》)等相关法规制度的协调。

三是借鉴企业会计经验并充分考虑政府会计特点。《征求意见稿》立足于建立政府负债的一般性会计处理规范,对于与企业会计共性的业务和事项,适当吸收和借鉴了企业会计准则相关规定。然而,《征求意见稿》充分考虑了政府会计业务特点及其面临的政策环境,在负债确认计量方法、借款费用的资本化等方面,与企业会计准则规定有较大差别。

四是着力提高准则可操作性。充分考虑到政府负债会计核算的实际需要和政府会计改革所处阶段,《征求意见稿》坚持问题导向,注重准则语言的可理解性和相关会计处理的可操作性,对某些会计处理规定进行了适当简化,比如政府债券按照债券面值进行初始计量、举借债务利息计提采用票面利率法等,以确保负债准则可理解、可落地、可执行。

三、起草过程

我国政府负债的形式多样、涉及面广、政策敏感性强,需要对当前政府负债的现实情况进行深入研究和广泛调研。为了起草《征求意见稿》,我们做了长期的研究和准备,自2013年以来主要开展了以下工作:

一是开展课题研究。我们在2013年和2016年分别就政府债务信息披露、政府或有事项等政府负债的难点问题设立专项课题,委托相关高校就政府负债的边界、计量、披露以及国内外实务等进行了深入研究,为起草《征求意见稿》奠定了理论基础。

二是广泛调查研究。为了充分了解我国政府负债的现状,2015年至2017年在起草《政府会计准则第5号——公共基础设施》、《政府会计制度》的过程中,我们就政府会计主体的负债问题进行了深入调研。2018年年初,我们还就地方融资平台债务和会计核算问题赴重庆、天津、河北等地进行专题调研。在调研的基础上,详细梳理和分析了各类政府会计主体在相关的经济业务或者事项中可能产生的负债种类,为起草《征求意见稿》奠定了实务基础。

三是起草并反复修改。在全面梳理我国政府、各类行政事业单位的负债情况后,我们与部分专家和学者就政府负债问题进行了多轮研讨,明确了起草思路、内容定位和关键问题,在此基础上于2018年年初起草形成负债准则初稿,在处内进行了多次讨论,并初步征求了部内相关司局意见,在此基础上,反复修改完善,形成《征求意见稿》。

四、主要内容

《征求意见稿》主要规范了政府会计主体负债的范围、分类及确认、计量和披露,共七章41条,具体内容如下:

第一章为总则,主要规定了本准则的制定依据、负债的定义和确认条件、负债的分类等。

第二章为举借债务,主要规定了举借债务的概念、内容、确认和计量,以及借款费用的概念及其会计处理。

第三章为应付及预收款项,主要规定了应付及预收款项的概念和类别、各类应付及预收款项的确认和计量。

第四章为暂收性负债,主要规定了暂收性负债的概念和类别、各类暂收性负债的确认和计量。

第五章为预计负债,主要规定了预计负债的概念、确认和计量。

第六章为披露,主要规定了各类政府负债的披露内容和方式。

第七章为附则。

五、需要说明的几个问题

关于制定负债准则的必要性

制定关于政府负债的单独具体准则,对政府负债进行统一规范,主要基于以下考虑:

一是制定负债准则是提高政府负债信息质量,满足会计信息使用者需求的现实需要。长期以来,各部门对政府负债的范围并未形成统一认识,所提供的政府债务信息缺乏可比性,且现行各类政府债务报表中的政府债务并未全部经过确认、计量、记录等会计处理程序,所提供的政府债务数据不够准确,无法满足会计信息使用者对高质量政府负债信息的需求。因此,制定负债准则,从会计角度全面提供可靠的政府负债信息,有助于政府会计信息使用者全面了解政府的负债情况、债务风险和偿债压力,评价政府偿债能力,有助于政府相关部门加强政府债务风险管理。

二是制定负债准则是完善政府会计准则体系,规范政府负债会计处理的内在要求。从政府会计标准体系完整性的角度,现有的标准一方面缺乏与负债相关的具体准则,对负债的确认、计量和相关信息披露缺乏详细规范,另一方面不能完全覆盖不同政府会计主体的负债,对一级政府举借债务的会计处理缺乏准则规范。因此,制定负债准则,对政府负债的范围进行明确界定,对政府负债的类别进行科学划分,在此基础上明确规定各类政府负债的确认、计量和披露,是健全政府会计准则体系的内在需要。

关于负债范围的界定

《征求意见稿》所规范的政府负债是会计意义上的负债,具体指各类政府会计主体所承担的符合会计上负债定义及确认条件的负债。其范围界定包括以下两个方面:

一是关于负债主体。《征求意见稿》所规范的政府负债是指各类政府会计主体所承担的负债,其对政府会计主体的界定与《基本准则》保持一致,即包括各级政府、各部门、各单位。其中,各部门、各单位是指与本级政府财政部门直接或者间接发生预算拨款关系的国家机关、军队、政党组织、社会团体、事业单位和其他单位。这与其他政策文件中的政府债务或政府性债务主体的范围可能不完全一致。

二是关于负债内容。《征求意见稿》所规范的负债为满足会计上负债定义及确认条件、纳入会计账簿核算并列入政府会计主体的个别或合并资产负债表中的负债,包括偿还时间与金额基本确定的负债和由或有事项形成的预计负债。这一负债内容的界定与国际通行会计惯例相一致,但可能与其他政策文件中的政府债务或政府性债务的内容不完全一致。

关于“政府债务”与“政府负债”的关系

《征求意见稿》中的“政府债务”特指一级政府的举借债务,包括政府财政部门以政府名义发行的政府债券,以政府名义向外国政府、国际经济组织等借入的款项,以及向上级政府财政借入转贷资金形成的借入转贷款,其口径与预算法基本一致。

《征求意见稿》中的“政府债务”与“政府负债”是两个不同的概念。《征求意见稿》中,“政府负债”是包括“政府债务”在内的政府会计主体所有负债的总称,既包括举借债务,也包括应付及预收款项、暂收性负债和预计负债;“政府债务”仅为“政府负债”中举借债务的一部分,是一级政府的举借债务,不包括事业单位等政府会计主体的举借债务。因此,“政府负债”范围大于“政府债务”。

关于负债类别的划分

《基本准则》将政府会计主体的负债按照流动性,分为流动负债和非流动负债。《征求意见稿》在遵循《基本准则》将政府负债按流动性分类的基础上,还对政府负债进行如下划分:首先,将政府负债分为偿还时间和金额基本确定的负债和由或有事项形成的预计负债。其次,将偿还时间与金额基本确定的负债按照主体业务性质及偿债压力和债务风险从高到低进一步划分为融资活动形成的举借债务及应付利息、运营活动形成的应付及预收款项和运营活动形成的暂收性负债,并对不同类别负债的构成、确认、计量和披露做出了更为具体的规定,有利于政府会计主体开展负债核算、提供更加明细的负债信息,准确揭示债务风险,帮助会计信息使用者做出决策或进行监督和管理。

关于举借债务借款费用资本化的问题

《征求意见稿》规定,除事业单位等政府会计主体为购建固定资产、公共基础设施而借入专门借款的借款费用在满足规定条件的情况可以计入工程成本外,其他举借债务的借款费用均计入当期费用。对于一级政府用于公益性资本支出所发行的政府债券,如收费公路专项债券等,《征求意见稿》未要求将相关借款费用资本化,而是计入当期费用。这种处理主要基于以下考虑:一是政府债券借款费用资本化的会计主体难以确定。政府债券由政府财政部门统一发行,借款取得的资金拨付建设部门使用,举借债务和使用资金的会计主体不同,且使用资金的建设部门可能涉及政府、企业等各类主体。二是政府债券借款费用资本化在实务中难以操作。政府债券的利息由财政部门统一计算和支付,建设部门既不负责支付债券利息,也难以掌握利息的计提、支付时点和金额信息。

关于与或有事项相关的不确认为负债的义务的会计处理问题

《征求意见稿》规定,政府会计主体不应当将与或有事项相关的潜在义务或与或有事项相关的不满足本准则第三条规定条件的现时义务确认为负债,但应当按照准则规定进行披露。此类潜在义务或现时义务并不同时符合负债的定义和确认条件,因此不属于政府负债的范畴。但此类潜在义务或现时义务在未来有可能会转化为预计负债,增加政府会计主体的债务风险。为帮助会计信息使用者全面地掌握和分析政府会计主体的债务风险状况,《征求意见稿》对此类潜在义务或现时义务的披露提出了要求。

关于受托代理业务问题

我国政府会计主体存在大量的代管资产业务。为加强对代管资产的监督和管理,《政府会计制度》规定政府会计主体应将收到的代管资产计入“受托代理资产”科目。对于政府会计主体收到代管资产所形成的义务,《政府会计制度》规定应按政府会计主体收到代管资产的成本计入“受托代理负债”科目。考虑到受托代理资产和负债并不严格符合《基本准则》中资产和负债的定义,因此在《征求意见稿》中未将受托代理负债纳入准则规范范围。

六、征求意见的问题

1.《征求意见稿》关于现时义务的定义是否合适?如果不合适,您有何意见和建议?

2.《征求意见稿》有关政府负债类别的划分及其依据是否合适?如果不合适,您有何意见和建议?

3.《征求意见稿》关于举借债务的定义、内容、确认和计量是否合适?如果不合适,您有何意见和建议?

4.《征求意见稿》要求对于发行的政府债券一般按照债券面值进行初始计量,并将债券面值与发行价款的差额计入当期费用。您认为这种会计处理是否合适?如果不合适,您有何意见和建议?

5.《征求意见稿》关于举借债务借款费用资本化/费用化的会计处理是否合适?如果不合适,您有何意见和建议?

6.《征求意见稿》关于应付及预收款项的定义、内容、确认和计量是否合适?如果不合适,您有何意见和建议?

7.《征求意见稿》关于暂收性负债的定义、内容、确认和计量是否合适?如果不合适,您有何意见和建议?

8.《征求意见稿》关于或有事项的定义和示例是否合适?如果不合适,您有何意见和建议?

9.《征求意见稿》在确定预计负债的最佳估计数时未明确要求考虑货币时间价值,您认为是否需要考虑货币时间价值?如果考虑货币时间价值的话,通常在哪些情形下、有哪些预计负债需要考虑?

10.《征求意见稿》关于披露的规定是否合适?如果不合适,您有何意见和建议?

11.除上述问题外,您对《征求意见稿》还有何意见和建议?

 


 
 
 
 

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