Study on determining the standard reference value of replacement cost for government accounting of water conservancy infrastructure in Guangdong province
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 govern-ment 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,establis-hing 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.
Water conservancy infrastructurereplacement costreference value
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万方数据
