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关于印发中小学校执行《政府会计制度——行政事业单位会计科目和报表》的补充规定和衔接规定的通知
财会〔2018〕20号
财政部  2018-8-14
【打印】【关闭】

根据《政府会计准则——基本准则》,结合行业实际情况,现就中小学校 执行《政府会计制度——行政事业单位会计科目和报表》(以下简称新制度)做出如下补充规定:

一、关于“事业支出”科目的明细核算要求

中小学校对“事业支出”科目的明细核算除了遵循新制度规定外,还应当参照本规定附表1

二、关于报表及编制说明

(一)新增项目及填列方法

中小学校应当在收入费用表的“(十一)其他收入”项目下增加“其中:食堂净收入”项目;应当在预算收入支出表的“(九)其他预算收入”项目下“其中:”后所列项目中增加“食堂净预算收入”项目。

“其中:食堂净收入” 和“食堂净预算收入”两个项目的内容及填列方法详见本规定“三、关于中小学校食堂业务的会计处理”。

(二)关于报表附注

中小学校应当在财务报表附注中按照本规定附表1的格式披露事业支出的基本情况。

三、关于中小学校食堂业务的会计处理

中小学校食堂实行独立核算或对食堂收支等主要业务实行独立核算的,年末应当将食堂的报表信息并入学校相关报表的相应项目,并抵销中小学校与食堂的内部业务或事项对中小学校报表的影响。

但是,中小学校在编制收入费用表时,应当将食堂本年收入和费用相抵后的净额并入本表“其他收入”项目金额,并单独填列于该项目下的“食堂净收入”项目。如果食堂收入和费用相抵后的净额合计数为负数,则以“-”号填列。中小学校在编制预算收入支出表时,应当将食堂本年预算收支相抵后的净额并入本表“其他预算收入”项目金额,并单独填列于该项目下的“食堂净预算收入”项目。如果食堂预算收入和支出相抵后的净额合计数为负数,则以“-”号填列。

中小学校应当在年度财务报表附注中提供将食堂财务会计信息纳入学校财务报表情况的说明,包括内部业务或事项抵销处理的情况,食堂本年收入、费用情况。

四、固定资产折旧年限

通常情况下,中小学校应当按照附表2规定确定各类应计提折旧的固定资产的折旧年限。

五、生效日期

本规定自201911日起施行。

附表1

中小学校事业支出明细表

项目

         事业支出(按照经费来源划分)

         合计 同级财政拨款    事业收入   非同级财政拨款         其他资金

支出 项目

支出

一、工资福利支出                                                                                                                    

基本工资                                                                                                                  

津贴补贴                                                                                                                  

奖金                                                                                                                

伙食补助费                                                                                                                       

绩效工资                                                                                                                  

基本养老保险缴费                                                                                                                    

职业年金缴费                                                                                                                   

基本医疗保险缴费                                                                                                                    

其他社会保障缴费                                                                                                                    

住房公积金                                                                                                                      

医疗费                                                                                                                      

外聘教职工工资                                                                                                                        

外聘教职工社会保障缴费                                                                                                                  

其他工资福利支出                                                                                                                    

二、商品和服务支出                                                                                                                

办公费                                                                                                                      

印刷费                                                                                                                      

咨询费                                                                                                                     

手续费                                                                                                                      

水费                                                                                                                

电费                                                                                                                

邮电费                                                                                                                      

取暖费                                                                                                                      

学校安保费                                                                                                                       

校园保洁费                                                                                                                       

校园绿化费                                                                                                                       

其他物业管理费                                                                                                                        

市内差旅费                                                                                                                       

国内差旅费                                                                                                                       

教师出国()培训费                                                                                                                  

其他教职工出国()培训费                                                                                                                        

教职工出国()考察费                                                                                                                       

仪器设备维修()                                                                                                                  

信息系统维修()                                                                                                                  

房屋建筑物维修()                                                                                                                       

其他维修()                                                                                                                

租赁费                                                                                                                      

会议费                                                                                                                      

教师培训费                                                                                                                       

其他培训费                                                                                                                       

公务接待费                                                                                                                       

实验耗材费                                                                                                                       

体育耗材费                                                                                                                       

其他材料费                                                                                                                       

劳务费                                                                                                                      

委托业务费                                                                                                                       

工会经费                                                                                                                  

福利费                                                                                                                     

校车运行维护费                                                                                                                        

公务用车运行维护费                                                                                                                

其他交通费                                                                                                                       

学生活动费                                                                                                                       

学生出国()活动费                                                                                                                  

教师工会和党团活动                                                                                                                

学校财产和责任保险费用                                                                                                                  

税费和附加费                                                                                                                   

财务及审计费                                                                                                                   

诉讼费                                                                                                                      

其他商品和服务支出                                                                                                                

三、对个人和家庭补助支出                                                                                                                       

离休费                                                                                                                      

退休费                                                                                                                      

退职费                                                                                                                      

抚恤金                                                                                                                      

生活补助                                                                                                                  

医疗费补助                                                                                                                       

其中:(1)学生医疗费                                                                                                                

      (2)教职工医疗费                                                                                                                     

助学金                                                                                                                      

其中:(1)助学金                                                                                                                        

(2)奖学金                                                                                                                 

(3)书本费                                                                                                                 

(4)伙食补贴                                                                                                                      

(5)学生校外践习津贴                                                                                                                

奖励金                                                                                                                      

其他对个人和家庭补助支出                                                                                                                       

四、资本性支出                                                                                                                        

房屋建筑物购建                                                                                                                        

办公设备购置                                                                                                                   

专用设备购置                                                                                                                   

仪器设备大型修缮                                                                                                                    

房屋建筑物大型修缮                                                                                                                

信息网络及软件购置更新                                                                                                                  

文物和陈列品购置                                                                                                                    

图书购置                                                                                                                  

无形资产购置                                                                                                                   

其他资本性支出                                                                                                                        

合计          

附表 2

中小学校固定资产折旧年限表

固定资产类别    折旧年限   备注

一、房屋及构筑物                

1.房屋                

钢结构       50         

钢筋混凝土结构         50         

砖混结构   30         

砖木结构   30         

2.简易房    8 

3.房屋附属设施 8  围墙、停车设施等

4.构筑物    8  池、罐、槽、塔等

二、通用设备            

1.计算机设备     6  计算机、网络设备、安全设备、终端设备、存储设备等

2.办公设备         6  电话机、传真机、复印机、投影仪、多功能一体机、录音设备、电子白板、LED显示屏、触控一体机等

3.车辆        8  校车、乘用车、载货汽车、专用车辆等

4.图书档案设备 5 

5.机械设备         10          电梯、制冷空调、锅炉等

6.电气设备         5  电机、变压器、电源设备、生活用电器等

7.通信设备         5 

8.广播、电视、电影设备    5 

9.仪器仪表         5 

10.电子和通信测量设备、  5 

11.计量标准器具及量具、衡器   5 

三、专用设备            

1.专用仪器仪表 5  教学专用仪器等

2.文艺设备         5  乐器、舞台设备、影剧院设备等

3.体育设备         5  田赛设备、径赛设备、球类设备、体育运动辅助设备等

4.娱乐设备         5 

5.公安专用设备 3 

6.其他专用设备 10         

四、家具、用具及装具               

1.家具        15         

其中:学生用家具(教学用)    5 

2.用具和装具     5 

 




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