财会〔2020〕23号
各地区(qu)、基层民(min)主区(qu)、市辖区(qu)、年度计划单🦩列市不需要性(xing)厅(ting)(ti𒈔ng)（局(ju)）、交(jiao)通(tong)配套网货(huo)物搬(ban)(ban)家厅(ting)(ting)（局(ju)、委），甘肃生产(chan)的网站建(jian)设团场(chang)不需要性(xing)局(ju)、交(jiao)通(tong)配套网货(huo)物搬(ban)(ban)家局(ju)：
为了确保政(zheng)府(fu)会(hui)(hui)计(ji)(ji)准(zhun)则(ze)(ze)制度在交(jiao)通(tong)运输领域全面(mian)有效实(shi)施(shi)，根据(ju)《政(zheng)府(fu)会(hui)(hui)计(ji)(ji)准(zhun)则(ze)(ze)——基本(ben)准(zhun)则(ze)(ze)》（财(cai)政(zheng)部(bu)令第78号(hao)）、《政(zheng)府(fu)会(hui)(hui)计(ji)(ji)准(zhun)则(ze)(ze)第5号(hao)——公共基础设施(shi)》（财(cai)会(hui)(hui)〔2017〕11号(hao)）、《政(zheng)府(fu)会(hui)(hui)计(ji)(ji)准(zhun)则(ze)(ze)第10号(hao)——政(zheng)府(fu)和社会(hui)(hui)资(zi)(zi)本(ben)合(he)(he)作(zuo)项(xiang)目合(he)(he)同(tong)》（财(cai)会(hui)(hui)〔2019〕23号(hao)）和《关于(yu)进(jin)一(yi)步(bu)做好政(zheng)府(fu)会(hui)(hui)计(ji)(ji)准(zhun)则(ze)(ze)制度新旧衔接和加(jia)强行政(zheng)事业单位资(zi)(zi)产核算的通(tong)知》（财(cai)会(hui)(hui)〔2018〕34号(hao)）等(deng)规定，结合(he)(he)交(jiao)通(tong)运输行业实(shi)际(ji)，现就进(jin)一(yi)步(ꦕbu)加(jia)强公路水(shui)路公共基础设施(shi)政(zheng)府(fu)会(📖hui)(hui)计(ji)(ji)核算有关事项(xiang)通(tong)知如下：
一、整体规定要求
道(dao)路(lu)(lu)(lu)水(shui)路(lu)(lu)(lu)通(tong)用(yong)前提安全(quan)(quan)建(jian)筑(zhu)(zhu)(zhu)公(gong)(gong)(gong)用(yong)建(jian)筑(zhu)(zhu)(zhu)设(she)(she)施(shi)是镇(zhen)镇(zhen)政府(fu)部(bu)门(men)(men)(men)部(bu)门(men)(men)(men)股(gu)本(ben)的(de)(de)最(zui)非常重要组成(cheng)(cheng)有(you)些(xie)有(you)些(xie)。科学(xue)实验(yan)节省询问、的(de)(de)计量(liang)、的(de)(de)记录和(he)上报(bao)道(dao)路(lu)(lu)(lu)水(shui)路(lu)(lu)(lu)通(tong)用(yong)前提安全(quan)(quan)建(jian)筑(zhu)(zhu)(zhu)公(gong)(gong)(gong)用(yong)建(jian)筑(zhu)(zhu)(zhu)设(she)(she)施(shi)股(gu)本(ben)，对(dui)创立责权进(jin)行(xing)制(zhi)的(de)(de)镇(zhen)镇(zhen)政府(fu)部(bu)门(men)(men)(men)部(bu)门(men)(men)(men)根基知(zhi)识(shi)性(xing)(xing)(xing🐼)性(xing)(xing)(xing)会计学(xue)上报(bao)规(gui)章(zhang)工(gong)作规(gui)范，使(shi)道(dao)路(lu)(lu)(lu)水(shui)路(lu)(lu)(lu)通(tong)用(yong)前提安全(quan)(quan)建(jian)筑(zhu)(zhu)(zhu)公(gong)(gong)(gong)用(yong)建(jian)筑(zhu)(zhu)(zhu)设(she)(she)施(shi)更好的(de)(de)服务(wu)培训开发、做出(chu)贡(gong)献(xian)各(ge)族人(ren)民具有(you)着最(zui)非常重要真正意(yi)义(yi)。肯定追求以习主席新科技我们独(du)特的(de)(de)世界 注(zhu)意(yi)心(xin)理(li)准备为指引，胸膛努力(li)实现责权进(jin)行(xing)制(zhi)镇(zhen)镇(zhen)政府(fu)部(bu)门(men)(men)(men)部(bu)门(men)(men)(men)根基知(zhi)识(shi)性(xing)(xing)(xing)性(xing)(xing)(xing)会计学(xue)上报(bao)规(gui)章(zhang)工(gong)作规(gui)范改(gai)革创新的(de)(de)总体布局制(zhi)定目(mu)标和(he)作业(ye)，较强(qiang)有(you)序推进(jin)道(dao)路(lu)(lu)(lu)水(shui)路(lu)(lu)(lu)通(tong)用(yong)前提安全(quan)(quan)建(jian)筑(zhu)(zhuဣ)(zhu)公(gong)(gong)(gong)用(yong)建(jian)筑(zhu)(zhu)(zhu)设(she)(she)施(shi)会计学(xue)成(cheng)(cheng)本(ben)账务(wu)处理(li)，全(quan)(quan)面性(xing)(xing)(xing)造成(cheng)(cheng)道(dao)路(lu)(lu)(lu)水(shui)路(lu)(lu)(lu)股(gu)本(ben)“祖业(ye)”，打牢镇(zhen)镇(zhen)政府(fu)部(bu)门(men)(men)(men)部(bu)门(men)(men)(men)会计学(xue)上报(bao)和(he)行(xing)政性(xing)(xing)(xing)卫生(sheng)事业(ye)性(xing)(xing)(xing)国企(qi)股(gu)本(ben)上报(bao)的(de)(de)成(cheng)(cheng)本(ben)账务(wu)处理(li)前提，为加快(kuai)推进(jin)建(jian)成(cheng)(cheng)客运世界强(qiang)国，引领客运运输物流综(zong)合污(wu)染治(zhi)理(li)标准和(he)综(zong)合污(wu)染治(zhi)理(li)作用(yong)近现代(dai)专业(ye)化具备前提有(you)保障。
二、管于公路交(jiao)通水(shui)路共同根(gen)基♔设(sheꦚ)施管理不容置疑(yi)认
（一(yi)）公(gong)路交通水路公(gong)用设(sh🐽e)备基础知识(shi)设(she)备的(de)正确理解
本通知函所称的(de)铁路(lu)水路(lu)服务性知识(shi)基础(chu)服务设(she)施(shi)管(guan)理(li)(li)🙈，指地方党委交(jiao)通模(mo)块(kuai)化(hua)(hua)线搬运(yun)配(pei)送相关部(bu)(bu)门经理(li)(li)相关部(bu)(bu)门为具备社会生活服务性交(jiao)通模(mo)块(kuai)化(hua)(hua)线搬运(yun)配(pei)送消费需求所有效控(kong)制的(de)铁路(lu)、𓆉搬运(yun)配(pei)送站(zhan)场、河道(dao)、航运(yun)、轮渡以及模(mo)块(kuai)化(hua)(hua)服务设(she)施(shi)管(guan)理(li)(li)等有形化(hua)(hua)的(de)金融资(zi)产。
独立于公路(lu)(lu)水路(lu)(lu)公共基础(chu)(chu)设(she)(she)施、不(bu)构(gou)成(cheng)公路(lu)(lu)水路(lu)(lu)公共基础(chu)(chu)设(she)(she)施使用(yong)不(bu)可缺少组成(cheng)部(bu)分(fen)的管理(li)(li)🤪用(yong)房屋构(gou)筑物、设(she)(she)备、车辆(liang)、船(chuan)舶(bo)，不(bu)对社会公众开放的公务码头，不(bu)再提供(gong)公共服(fu)务的公路(lu)(lu)水路(lu)(lu)设(she)(she)施，其(qi)会计核算适用(yong)《政(zheng)府会计准则第3号——固(gu)定资产》，纳入单🌄位(wei)固(gu)定资产管理(li)(li)。
（二）二级公路(lu)水路(lu)公用根基设备的记(ji)账主(zhu)
1.确定(ding)记账主体的一般原则。
县(xian)级公(gong)共性信(xin)息(xi)交通运载💫经理岗(gang)位予以随着(zhe)机(ji)耕路水路公(gong)共性信(xin)息(xi)框架建筑(zhu)的(de)设(she)施经营制度(du)，遵照“谁分(fen)担风险(xian)经营定(ding)ꦫ期维护(hu)工(gong)作职(zhi)责，由谁记账(zhang)”的(de)基本(ben)准(zhun)则(ze)，并联系立即分(fen)担风险(xian)事件调查拨(bo)出责任事故(gu)事情，科学(xue)合(he)理判别机(ji)耕路水路公(gong)共性信(xin)息(xi)框架建筑(zhu)的(de)设(she)施的(de)记账(zhang)层面。
相关记账要素公(gong)账路水路通(tong)用基础(chu)性公(gong)共基础(chu)设施实(shi)际上认应由沟通(tong)交流不一，抓实(s🦹hi)股(gu)权(quan)确定不多次、不漏掉。
2.确定记账主体(ti)的有(you)关具体(ti)规定。
（1）中央委托地(di)方(fang)承(cheng)担管理(li)维护职(zhi)责(ze)的公(gong)路水(shui)路公(g♑ong)共(gong)基础设(she)施，应当(dang)由地(di)方(fang)具体(ti)承(cheng)担管理(li)维护职(zhi)责(ze)的交通(tong)运输(shu)行(xing)政事业单位作为记账主体(ti)。委托方(fang)应当(dang)设(she)置备查簿进行(xing)登记。
（2）对(dui)于由企(qi)业(ye)举债(zhai)形成的(de)非收费公路，相关(guan)债(zhai)务已经由政府承担(dan)的(de)，应当及时(shi)从企(qi)业(ye)资产负债(zhai)表(biao)中(zhong)剥离，按上述一(yi)般ꦆ原则确(que)定公路公共基(ji)础设施(shi)的(de)记账(zhang)(zhang)主体，并及时(shi)登记入账(zhღang)(zhang)。
（3）对于车辆(liang)通(tong)行(xing)费纳入政府(fu)(fu)(fu)性(xing)基(ji)金预算管(guan)理且(qie)相应的债务由政府(fu)(fu)(fu)偿还的政府(fu)(fu)(fu)收费公路(lu)（包括存量的政府(fu)(fu)(fu)还贷公路(lu)），由负责(ze)编(bian)制车辆(liang)通(tong)行(xing)费支出预算的交﷽通(tong)运(yun)输行(xing)政事业单位作为记账主(zhu)体(ti)。
（4）对于由企(qi)业(ye)(ye)举债并负责偿还的(de)收费公路(lu)，采用(yong)政(zheng)(zheng)(zheng)府(fu)和(he)社会(hui)资(zi)本(ben)合(he)(he)(he)作（PPP）模式形成的(de)，政(zheng)(zheng)(zheng)府(fu)方(fang)应(ying)(ying)当按(an)(an)照《政(zheng)(zheng)(zheng)府(fu)会(hui)计(ji)准则第(di)10号——政(zheng)(zheng)(zheng)府(fu)和(he)社会(hui)资(zi)本(ben)合(he)(he)(he)作项目(mu)合(he)(he)(he)同(tong)》及其(qi)应(ying)(ying)用(yong)指南(nan)的(de)相(xiang)关(guan)(guan)(guan)规(gui)定(ding)确(que)(que)定(ding)记(ji)账主(zhu)体；采用(yong)建设-运营-移交(jiao)（BOT）方(fang)式形成但(dan)未纳入全国PPP综(zong)合(he)(he)(he)信息平台项目(mu)库,且企(qi)业(ye)(ye)方(fang)已(yi)按(an)(an)照相(xiang)关(guan)(guan)(guan)企(qi)业(ye)(ye)会(hui)计(ji)准则确(que)(que)认为(wei)无形资(zi)产的(de)，政(zheng)(zheng)(zheng)府(fu)方(fang)应(ying)(ying)当参(can)照《政(zheng)(zheng)(zheng)府(fu)会(hui)计(ji)准则第(di)10号——政🅠(zheng)(zheng)(zheng)府(fu)和(he)社会(hui)资(zi)本(ben)合(he)(he)(he)作项目(mu)合(he)(he)(he)同(tong)》及其(qi)应(ying)(ying)用(yong)指南(nan)的(de)相(xiang)关(guan)(guan)(guan)规(gui)定(ding)确(que)(que)定(ding)记(ji)账主(zhu)体；除上(shang)述情(qing)形外且已(yi)由企(qi)业(ye)(ye)方(fang)入账的(de)，地方(fang)交(jiao)通运输主(zhu)管部门(men)应(ying)(ying)当设置备查簿进行(xing)登记(ji)，待🍃后(hou)续相(xiang)关(guan)(guan)(guan)规(gui)定(ding)明(ming)确(que)(que)后(hou)，再进行(xing)调(diao)整。
（5）对(dui)于天然(ran)航(hang)道、天然(ran)锚地(di)和无(wu)偿(chang)划拨(bo)的(de)土地(di)，不进行(xing)(xing)价(jia)值(zhi)核算，无(wu)需确(que)认入(ru)账，对(dui)其具(ju)有管理维护职责(ze)的(de)交通运输(shu)行(xing)(xing)政事(shi)业单位应(ying)当设置备查簿(bu)进🃏行(xing)(xing)登记(ji)。
对(dui)于已(yi)按财(cai)会〔2018〕34号文有关(guan)规(gui)定(ding)入(ru)账(zhang)🔜的(de)存量公路水路公共(gong)基础(chu)设施，其记账(zhang)主体(ti)与(yu)上述规(gui)定(ding)不一致的(de)，应当自2021年(nian)1月1日(ri)起根据上述规(gui)定(ding)予以调整。记账(zhang)主体(﷽ti)按规(gui)定(ding)增加公共(gong)基础(chu)设施的(de)，借(jie)记“公共(gong)基础(chu)设施”科目，贷记“累计盈(ying)余(yu)”科目；按规(gui)定(ding)减少(shao)公共(gong)基础(chu)设施的(de)，做相反的(de)会计分录(lu)。
三、有(you)关高速公(gong)路(lu)水路(lu)公(gong)开基础上设施管理的分为
（三）公🐭(gong)路网水路公(gong)共(gong)性基础上生(shen⛎g)活(huo)设施的构造
国道(dao)桥(qiao)水路(lu)共(gong)(gong)公(gong)知识(shi)基本措(cuo)(cuo)施例(li)如国道(dao)桥(qiao)共(gong)(gong)公(gong)知识(shi)基本措(cuo)(cuo)施、小轿(jiao)车(che)客货运站(zhan)共(gong)(gong)公(gong)知识(shi)基本措(cuo)(cuo)施和水路(lu)共(gong)(gonꦜg)公(gong)知识(shi)基本措(cuo)(cuo)施。
二(er)(er)级机(ji)(ji)(ji)耕(geng)(geng)路(lu)(lu)公(gong)(gong)共(gong)信息基本知识公(gong)(gong)用(yong)(yong)配制(zhi)还(hai)包括二(er)(er)级机(ji)(ji)(ji)耕(geng)(geng)路(lu)(lu)工业用(yong)(yong)地、二(er)(er)级机(ji)(ji)(ji)耕(geng)(geng)路(lu)(lu)（含(han)二(er)(er)级机(ji)(ji)(ji)耕(geng)(geng)路(lu)(lu)桥涵(han)、二(er)(er)级机(ji)(ji)(ji)耕(geng)(geng)路(lu)(lu)隊道(dao)、二(er)(er)级机(ji)(ji)(ji)耕(geng)(geng)路(lu)(lu)渡口等）及建设物、道(dao)路(lu)(lu)出(chu)行项目 及沿途公(gong)(gong)用(yong)(yong)配制(zhi)（含(han)道(d🍌ao)路(lu)(lu)出(chu)行防护(hu)公(gong)(gong)用(yong)(yong)配制(zhi)、标准化管理(li)公(gong)(gong)用(yong)(yong)配制(zhi)、服(fu)务项目公(gong)(gong)用(yong)(yong)配制(zhi)、绿化工程环境公(gong)(gong)用(yong)(yong)配制(zhi)）等。
汽年客运中(zhong)心站共公依据配制(💧zhi)(zhi)基本(ben)属于(yu)田径场配制(zhi)(zhi)、站务办(ban)公住宅、种植辅助的(de)办(ban)公住宅、健康(kang)与服务的(de)配制(zhi)(zhi)。
水路公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)基(ji)(ji)本(ben)知(zhi)(zhi)识房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)分(fen)为(wei)河(he)(he)(he)道公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)基(ji)(ji)本(ben)知(zhi)(zhi)识房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)、东(dong)(dong)部(bu)航(hang)(hang)海(hai)基(ji)(ji)本(ben)保险(xian)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)基(ji)(ji)本(ben)知(zhi)(zhi)识房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)、航(hang)(hang)运(yun)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)基(ji)(ji)本(ben)知(zhi)(zhi)识房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)和(he)轮(lun)渡公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)基(ji)(ji)本(ben)知(zhi)(zhi)识房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)。河(he)(he)(he)道公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(s꧒hi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)基(ji)(ji)本(ben)知(zhi)(zhi)识房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)最主(zhu)要的(de)(de)(de)(de)(de)(de)(de)分(fen)为(wei)河(he)(he)(he)道、通航(hang)(hang)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)物、河(he)(he)(he)道专(zhuan)项行(xing)动房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)物、航(hang)(hang)标、其余(yu)(yu)助航(hang)(hang)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)。东(dong)(dong)部(bu)航(hang)(hang)海(hai)基(ji)(ji)本(ben)保险(xian)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)基(ji)(ji)本(ben)知(zhi)(zhi)识房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(💜gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)最主(zhu)要的(de)(de)(de)(de)(de)(de)(de)分(fen)为(wei)东(dong)(dong)部(bu)河(he)(he)(he)道、航(hang)(hang)标、其余(yu)(yu)助航(hang)(hang)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)。航(hang)(hang)运(yun)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)基(ji)(ji)本(ben)知(zhi)(zhi)识房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)最主(zhu)要的(de)(de)(de)(de)(de)(de)(de)分(fen)为(wei)轮(lun)渡及附带房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)、防波堤、护岸、出入港(gang)河(he)(he)(he)道、锚地等。轮(lun)渡公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)基(ji)(ji)本(ben)知(zhi)(zhi)识房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)分(fen)为(wei)轮(lun)渡、趸船、的(de)(de)(de)(de)(de)(de)(de)道路（引道）、标制牌、候船室(shi)（亭(ting)）、收取(qu)费(fei)用(yong)(yong)(yong)(yong)亭(ting)等。
公路水路公共基(ji)础设施资产构成见附件1。
🅠 四、针对机耕路水路共公(gong)基础(chu)知识(shi)配制(zhi)的初始(shi)值的计量
（四(si)）一级(ji)公路水(shui)路公开(kai)地基设(she)施管理原始计量(liang)校෴准的理论依据
对于(yu)2019年(nian)1月1日起新(xin)增的公(gong)路水路公(gong)共基础(chu)设施(shi)(shi)，应(ying)当按(an)照《政(zheng)府(fu)会计🐼(ji)准(zhun)则第5号——公(gong)共基础(chu)设施(shi)(shi)》的规定进(jin)行初始计(ji)量(liang)。
对于尚未入账(zhang)(zhang)的(de)公路水路公共(gong)基(ji)(ji)础设施，在《基(ji)(ji)本建设财(cai)(cai)务管理规(gui)定》（财(cai)(cai)建〔2002〕394号(hao)）施行(xing)之后建成(cheng)的(de)，一般(ban)应当(dang)按照(zhao)其(qi)初(chu)始(shi)购(gou)建成(cheng)本入账(zhang)(zhang)；在《基(ji)(ji)本建设财(cai)(cai)务管理规(gui)定》施行(xing)之前建成(cheng)的(de)，应当(dang)按照(zhao)财(cai)(ca🔯i)会(hui)〔2018〕34号(hao)文有关(guan)规(gui)定确定初(chu)始(shi)入账(zhang)(zhang)成(cheng)本。分属于不(bu)同记账(zhang)(zhang)主(zhu)体的(de)同一公路水路公共(gong)基(ji)(ji)础设施，初(chu)始(shi)入账(zhang)(zhang)成(cheng)本的(de)确定应采用一致(zhi)的(de)会(hui)计(ji)政策。
对于已按财(c♋ai)会〔2018〕34号文有关规定入(ru)账的存量公路水路公共基础设(she)施，其初(chu)始𒈔入(ru)账成本无(wu)需调整(zheng)。
（五(wu)）重制成本(ben)价准则真的定
按(an)更(geng)改直接(jie)费(fei)用有所作💟为一开始进账直接(jie)费(fei)用的持有公(gong)路交通水(shui)路公(gong)共服(fu)务基础性公(gong)共设(she)施，其更(geng)改直接(jie)费(fei)用的标准应(ying)当按(an)下(xia)授权管理明确(que)：
地方级(ji)道路(lu)装卸(xie)搬运人事团队企(qi)业发展团队添加工(gong)作(zuo)管理运维(wei)岗位职责的铁路(lu)桥水路(lu)公用配制根基配制重设料工(gong)费规范，由(you)国务院办公厅道路(lu)装卸(xie)搬运管理者(zhe)团队承(che🌺ng)接确定。
军(jun)委(wei)委(wei)派区域承担风险治🌜(zhi)理维系职责权限的高速公路水路公益性(xing)基础理论(lun)公用设(she)施的开启投入(ru)条件，由区域公共交(jiao)通配送(song)管理者部(bu)门(men)管理进行制(zhi)定(ding)方(fang)案。
省道(dao)、省管(guan)河道(dao)的(de)(de)(de)重(zhong)(zhong)设价(jia)格(ge)要求，由省级(ji)重(zhong)(zhong)点(dian)重(zhong)(zhong)点(dian)公路铁路交通及运输(shu)管(guan)理(li)主(zhu)观(guan)部们承(cheng)担计划；县道(dao)、乡道(dao)、村道(dao)，与(yu)小(xiao)车货运站、一些场(chang)所河道(dao)、东部助导航一体机安全设施、场(chang)所港口城(cheng)市、轮渡的(de)(de)(de)重(zhong)(zhong)设价(jia)格(ge)要求，由省级(ji)重(zhong)(zhong)点(dian)重(zhong)(zhong)点(dian)公路铁路交通及运输(shu)管🦄(guan)理(li)主(zhu)观(guan)部们承(cheng)担明(ming)确的(de)(de)(de)计划院校。
♒各有(you)关部(bu)门和(he)单位应当在2021年6月30日之(zhi)前，按照上🏅述权限制定(ding)并(bing)公(gong)布相关公(gong)路水路公(gong)共基础设施(shi)的重置成本标准。
（六）初始(shi)化(hua)料工费标准的(de)关联性影(ying)响
设(she)定持有铁路(lu)桥水路(lu)公共(gong)服务条(tiao)(tiao)件公共(gong)设(she)施重设(she)投资投资成(cheng)本时(shi)，除(chu)常见意(yi)义预算定额(e)条(tiao)(tiao)件外，还应宽(kuan)裕(yu)来考虑引响(xiang)重设(she)投资投资成(cheng)本条(tiao)(tiao)件的(de)其(qiཧ)他的(de)关(guan)键因素(su)，具体化(hua)有以下(xia)几点(dian)：
农村公路应核心对(ꩲdui)比(bi)城市、地(di)(di)貌、新(xin)技术技能等级(j💯i)、地(di)(di)基(ji)厚度、地(di)(di)基(ji)建(jian)筑材(cai)料类形(xing)；
车辆汽运站应主(zಌhu)要是参考(kao)选取设备(bei)构造多(duo)种(zhong)类型、规模🎃较；
航运(yun)(yun)应(ying)包括参阅航运(yun)(yun)服务器维(wei)护绝(jue)𝓰对🍨误差、航运(yun)(yun)系统分等级；
通航古古建筑应(ying)最主要的(de)(de)参看(kan🐈)的(de)(de)技ꦦ术等(deng)级分、的(de)(de)规模；
航线专(zhuan)项整(zheng)治(zhi)方案(an)工(gong)程建筑立面应一般学习ꦓ🐻结构设计多种类型、整(zheng)体规(gui)模；
航标应核心规(gui)范形式型、市场(chang)规(gui)模、长宽、航运定级；
某些助𝄹航(hang)安全设施可(ke)可(ke)以(yi)参(can)考构成型号、大(da)小(xiao)；
客运📖(yun)码(ma)头及(ji)其他措施应基本参看定义带(dai)来、成分൩方(fang)式(shi)、占比；
防波堤应基本(ben)决定性组成型(xing)、的规模；
护(hu)岸(an)应(ying)一(yi)般考(kao)生设(she)计型、总量；
锚地(di)应首要对比大规模。
五ꦡ(wu)、关与公路网水路公共服务基础条件配(pei)套设施(shi)的清(qing)单分摊(tan)
（七）国道公开理论知识(shi)公用设施(shi)的费用明细结算
道路公共性知识基础措(cuo)施还是应(ying♉)该依据财政级(ji)别(bi🎃e)、自驾路线（含桩号）实施名细折算，道路能力级(ji)别(bie)、公里多数等最为辅助工具(ju)折算。
遵照行政机🎃关技能等级(ji)，铁路桥(qiao)公众(zhong)条件安全设施应该区域公路、省道(dao)、县道(ꦜdao)、乡道(dao)和村道(dao)。
（八）轿车(che)客货运站(zhan)公共信息基础(chu🎀)理论城(cheng)市(shi)基础(chu)设施(shi)的名(ming)细结(jie)转(zhuan)
车(che)辆(liang)营运站需要按货场名稱和净(jing)资🐈产(chan)类属来费用明(ming)细(xi)选(xuan)择。
（九）水路公共服务基础上公共设施的清晰计算(suan)成本(ben)
航(hang)运共๊公理论知(zhi)识体系要按航(hang)运各称、财力类做出清(qing)晰(✱xi)成本(ben)核算(suan)。
东部(bu)航(hang)海服(fu)务质量(liang)保障(zhang)公共性基(ji)本公共的设施还是应该(gai)按东部(bu)航(hang)线称呼(hu)、航(hang)标(biao)类型（视(shi)觉识别航(hang)标(biao)、专业音响航(hang)标(biao)和(he)移动电航(hang)标(biao)）和(he)的东部(bu)航𝓡(hang)海服(fu)务质量(liang)保障(zhang)公共的设施类型做出详细(xi)归集。
海港公用根本配制(zhi)要(yao)按海港名稱、股本门类使用明细(xi)账选(xuan)择，港区、股本个大概(gai)的数、周转꧑量等(deng)最为辅助工具选(xಌuan)择。
轮(lun)渡公共性框架(jia)装置应该🍌按渡口公司名称和(he)金融资产类型进行详单(dan)计算。
（十）清(qing)单分(fen)摊别的规(gui)定要求
公(gong)(gong)路水路公(gong)(gong)共基(ji)础设施会计(ji)明细科目(mu)及(ji)编(bian)🌄码见附件2。
各(ge)自关记账主题在(zai)写(xie)好(hao)公(gong)路(lu)工(gong)程水(shui)🐠路(lu)通用理论知识油烟净化器清晰计算成本的还，还应写(xie)好(hao)备查(cha)簿报备，仔细见(jian)证财力(li)组(zu)建有些的名字、修建日(ri)子(zi)、财力(li)市场价值(zhi)等。
对于已按财会〔2018〕34号(hao)文有关(guan)规🦩定入账的(de)存量(liang)公路水路公共基础设施，其明细科(ke)目(mu)应当自2021年1月(yue)1日起按照本通(tong)知规定予以(yi)调整。
六、观于(yu)机构担(dan)保(bao)
（五一）按照严格责任事故开展
各(ge)级交通运(yun)输(shu)行政(zheng)事业单位(wei)(wei)要高度重视公路(lu)水(shui)路(lu)公共(gong)基(ji)础设(she)施的会计(ji)核算工(gong)作，加(jia)强组(zu)(zu)织领导(dao)，明确任(ren)务分工(gong)和(he)责任(🃏ren)，理顺(shun)(shun)工(gong)作机制(zhi)，抓好组(zu)(zu)织落实(shi)，确保(bao)改革顺(shun)(shun)利推进。各(ge)记账主(zhu)体要切实(shi)担负起(qi🐈)主(zhu)体责任(ren)，制(zhi)定详(xiang)细的实(shi)施方案，明确工(gong)作目标，充实(shi)会计(ji)人员，落实(shi)工(gong)作责任(ren)，确保(bao)认识到位(wei)(wei)、组(zu)(zu)织到位(wei)(wei)、人员到位(wei)(wei)，并(bing)于(yu)2021年12月31日之(zhi)前按(an)照政(zheng)府会计(ji)准则制(zhi)度及(ji)本通知(zhi)规定将存量公路(lu)水(shui)路(lu)公共(gong)基(ji)础设(she)施纳入政(zheng)府会计(ji)核算。
（第十二）进一步强化业务部考核评价
全国各地财(cai)政资(zi)金岗(gang)位、交通线运输车主观岗(gang)位要可根据(ju)(ju)本温馨(xin)提示精(jing)神上的，联系问题事(shi)实，分析执行(xing)问题一(yi)级(ji)公路(lu)(lu)桥水路(lu)(lu)通用依(yi)据(ju)(ju)装置(zhi)财(cai)务财(cai)会分摊(tan)(tan)施工(gong)(gong)实施方案，增加对下(xia)属(shu)行(xing)政事(shi)务人事(shi)公司(si)的做一(yi)级(ji)公路(lu)(lu)桥水路(lu)(lu)通用依(yi)据(ju)(ju)装置(zhi)财(cai)务财(cai)会分摊(tan)(tan)工(gong)(gong)作(zuo)的的指(zhi)导性。♌激(ji)历探(tan)讨保持日趋完(wan)善县政府财(cai)务财(cai)会分摊(tan)(tan)绩(ji)效考评管理机(ji)制(zhi)，持续推进绩(ji)效考评评定然而使(shi)用。
（十四）提升宣导培训班
各(ge)区域财政局(ju)部(bu)门部(bu)门、交通线国道运输(shu)服务(wu)管(gu𒈔an)理(li)(li)者部(bu)门部(bu)门要(yao)正(zheng)极弄好国道水路公众核心场地设施(shi)人工记(ji)帐(zhang)上(shang)班(ban)(b🔴an)的方案(an)梳理(li)(li)和(he)贯彻陪训(xun)教育(yu)上(shang)班(ban)(ban)，一(yi)个劲延伸陪训(xun)教育(yu)黑平台(tai)，深入推进(jin)陪训(xun)教育(yu)上(shang)班(ban)(ban)实行全遍及，使人工及对应工作上(shang)员及时性、新(xin)一(yi)轮地具备(bei)部(bu)门人工总则服务(wu)管(guan)理(li)(li)制的每一(yi)项标准规(gui)定和(he)基本的要(yao)求，确实提高自己相关业(ye)务(wu)标准和(he)服务(wu)管(guan)理(li)(li)标准，为(wei)了保证上(shang)班(ban)(ban)飘落在(zai)实处、追到(dao)质(zhi)效。
附件1：公路水路公共基础设施资产(chan)构成表
附件2：公(gong)路水(shui)路公(gong)💟共(gong)基础设施会计明细科目及编码表
财政预算部(bu) 流量(liang)搬(ban)运部(bu)
2020年12月(yue)30日(ri)
（特(te)征(zheng)：财(cai)政(zheng)支(zhi)出(chu)♔部财(cai)税管理司）