摘要
为有效盘活水利基础设施存量资产,形成新的有效投资,促进良性循环,摸清水利基础设施“家底”工作尤为重要。文章以浙江省水利基础设施为调研对象,采取书面调研和实地调研相结合的方式,探究梳理全省水利基础设施家底和基础设施入账存在的问题和难点。调研发现水利基础设施普遍存在未入账、无历史成本、记账主体权属不清、存量资产价值评估困难等问题。通过进一步提出分批有序平稳推进资产入账、合理确定记账主体、深化水利投融资改革、制定重置成本计量标准、合理确定初始入账成本等对策建议,对有效盘活存量资产,化解地方政府债务,促进稳投资稳增长具有重要意义。
In order to effectively activate the stock assets of water conservancy infrastructure,form new effective investment and promote a virtuous circle,it is particularly important to find out the inventory of water conservancy infrastructure.This article takes water conservancy infrastructure of Zhejiang Province as an object,combines written research with field investigation to figure out the inventory of water conservancy infrastructure and conclude problems and difficulties in the infrastructure entry.The study finds that there exists common issues in water conservancy infrastructure such as lacking of entry and historical cost,unclear ownership of the accounting subject and difficulty in evaluating the value of stock assets.Furthermore,this article puts forward suggestions to effectively utilize stock assets,dissolve local government debts and promote stable investment and growth,including order and steady promotion of asset entry,reasonable determination of accounting subject and initial entry cost,deepened reform of water conservancy investment and reform,replacement of cost measuring standard,etc.
作者
卢阳娥
蒋小卫
叶国平
LU Yange;JIANG Xiaowei;YE Guoping(Zhejiang Water Conservancy and Hydropower Project Audit Center,Hangzhou 310020,Zhejiang,China;Zhejiang Water Conservancy and Hydropower Technical Advisory Center,Hangzhou 310020,Zhejiang,China)
出处
《水利发展研究》
2023年第3期48-52,共5页
Water Resources Development Research
关键词
水利基础设施
存量资产
家底调查
浙江省
water conservancy infrastructure
stock assets
inventory investigation
Zhejiang Province
