1. The government reserve materials mentioned in the guidelines for government reserve materials refer to tangible assets that are controlled by government accounting entities to meet specific public needs such as implementing national security and development strategies, carrying out disaster relief and responding to public emergencies, and have the following characteristics:

1. They are used in response to specific events or situations that may occur;

2. Its purchase, storage, updating (rotation), utilization and other special management regulations issued by the government and relevant departments. Government reserve materials mainly include strategic and energy materials, emergency and disaster relief materials, agricultural products, medical materials and other important commodity materials, which are usually stored by the government accounting entity entrusted by the storage unit.

these standards are not applicable to the reserve materials entrusted by the government and accounted for according to the accounting standards for business enterprises by enterprises and institutions incorporated into the enterprise financial management system.

second, the public * * * infrastructure mentioned in the public * * * infrastructure standards refers to the tangible assets controlled by government accounting entities to meet the needs of the public, and at the same time has the following characteristics:

(1) It is an integral part of a tangible asset system or network;

(2) it has a specific purpose;

(3) generally immobile. Public infrastructure mainly includes municipal infrastructure (such as urban roads, bridges, tunnels, bus stops, street lamps, squares, parks, outdoor public fitness equipment, as well as sanitation, drainage, water supply, power supply, gas supply, heat supply, sewage treatment, garbage disposal systems, etc.), transportation infrastructure (such as roads, waterways, ports, etc.) and water conservancy.

government accounting standards No.3-fixed assets shall apply to buildings, equipment and vehicles for management and maintenance that are independent of public infrastructure and do not constitute an indispensable part of the use of public infrastructure.

public infrastructure belonging to cultural relics and cultural assets shall be subject to other relevant government accounting standards. Other relevant government accounting standards shall apply to the confirmation and initial measurement of public infrastructure formed by the cooperation mode of government and social capital (i.e. PPP mode).

Extended information:

Public infrastructure and government reserve materials are important components of government assets.

Our government's public infrastructure is huge, which provides a strong foundation for economic and social development. China's government reserves include strategic and energy materials, emergency and disaster relief materials, agricultural products, medical materials and other important commodities, which are of great significance for safeguarding national security and serving the national economy and people's livelihood.

However, due to the imperfection of relevant laws and regulations and other historical reasons, under normal circumstances, administrative institutions only account for the assets they possess and use in their account books, and a large number of public infrastructure assets and government reserves controlled by government accounting entities to meet the needs of the public are not accounted for or properly accounted for, resulting in the huge public infrastructure assets and government reserves formed by government investment not being accounted for in the balance sheet of government accounting entities.

The Third Plenary Session of the 18th CPC Central Committee took the establishment of an accrual-based comprehensive financial reporting system as an important measure to deepen the reform of the fiscal and taxation system. The newly revised Budget Law requires government financial departments at all levels to prepare comprehensive financial reports on an annual basis.

in the process of establishing an accrual-based government comprehensive financial reporting system, which is based on accrual-based government accounting and centered on compiling and reporting government balance sheets, income and expense statements, it has profound policy background and urgent practical needs to study and formulate accounting standards for government public infrastructure and government reserve materials and standardize the accounting of these two important government assets.

Baidu Encyclopedia-Government Accounting Standard No.6-Government Reserved Materials

Baidu Encyclopedia-Government Accounting Standard No.5-Public Infrastructure