建筑施工企业集团BT项目会计核算研究

发布时间：2018-04-11 21:00

本文选题：大型建筑施工企业集团 + 公共基础设施建设　；参考：《首都经济贸易大学》2013年硕士论文

【摘要】：BT模式是20世纪90年代在我国出现的一种融资建设公共基础设施的方式，伴随着我国经济高速发展以及加快城市化建设进程的需要，各地政府纷纷大力加强公共基础设施的建设，以满足日益增长的需求。在政府财政资金相对有限的情况下，BT这种利用非政府资金的新型项目承包融资模式得以逐步被接纳和采用。就目前而言，我国《企业会计准则》对BT方式运作项目的企业如何进行会计核算并没有做出明确的规定，加之各地政府在BT项目招标时和承包商在BT项目实施过程中的不同考虑，导致了大部分BT项目在合同条款约定及实际操作过程中的千差万别，这些基本情况都直接影响着财务人员对于BT项目会计核算方式的选择。本文通过介绍BT项目的概念及特点，剖析BT项目的运作方式和程序，研究我国BT项目会计核算业务的现状，结合现有专业投资公司和建筑施工企业实施BT项目的会计核算资料，从大型建筑施工企业集团承揽BT项目的角度出发，结合具体案例，在2006年版《企业会计准则》及相关法规指引下，探讨和梳理了BT项目会计核算方式的选择依据，并针对具体的业务流程提出了具有实际操作意义的会计处理分录，，为今后大型建筑施工企业集团承揽BT项目涉及具体经济业务的会计核算提供了具有参考价值的实务操作流程。
[Abstract]:BT mode is a kind of financing to construct public infrastructure in our country in the 1990s, which is accompanied by the rapid development of our economy and the need to accelerate the construction of urbanization.Local governments have stepped up the construction of public infrastructure to meet the growing demand.In the case of relatively limited government financial funds, BT, a new type of project contracting financing mode which uses non-governmental funds, has been gradually accepted and adopted.At present, the Accounting Standards for Enterprises in our country have not made a clear stipulation on how to carry out accounting accounting for enterprises operating in BT mode.In addition, the different considerations between local governments and contractors in the implementation of BT projects in the bidding process of BT projects lead to many differences in the contractual terms and the actual operation of most BT projects.These basic conditions directly affect the choice of accounting methods for BT project.This paper introduces the concept and characteristics of BT project, analyzes the operation mode and procedure of BT project, studies the present situation of accounting business of BT project in China, and combines the accounting data of BT project implemented by existing professional investment company and construction enterprise.From the point of view of contracting BT projects by large construction enterprise groups and combining with specific cases, under the guidance of Enterprise Accounting Standards and related laws and regulations of 2006 edition, this paper discusses and combs the selection basis of accounting methods for BT projects.According to the specific business process, the paper puts forward the accounting processing entry with practical significance, which provides a practical operation flow with reference value for the accounting accounting of BT project involving specific economic business in the future for the large construction enterprise group.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.92

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