TOT项目会计确认与计量研究

发布时间：2018-01-10 14:15

本文关键词：TOT项目会计确认与计量研究　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：PPP(Public-Private Partnerships)模式起源于西方国家,随着经济的发展和社会的进步,PPP模式在国际上不断发展,项目的形式越来越多,应用的领域也不断扩展和深化,为了进一步推广PPP模式,使其操作规范化,国际上不断有规范的文件出台。在20世纪90年代初期,PPP模式开始在我国得到应用,其中以BOT模式发展最为迅速,TOT作为BOT项目的一种发展和衍生,近年来应用的程度和领域都有所加深和扩展。TOT项目的运行包括移交-运营-移交三个阶段,这类项目拥有BOT项目的优势,可以有效整合社会资本和政府资本,引进先进的管理经验,同时TOT项目还有其自身的特点,因为没有建设阶段,节省了项目整体运行的时间,在短时间内激活城市基础设施存量,利用流转来的项目资金投入急需资金的新的项目中去,加快城市基建的建设速度。国际上针对PPP项目的资产确认主要包括四种方式,确认为固定资产、确认为无形资产、确认为金融资产与确认为混合资产,目前TOT项目的资产确认也按照国际上通用的规定来处理。但是由于TOT和BOT项目存在一些差异,TOT项目是以资产的移交为开始,针对初始移交资产的确认、初始计量以及资产后续计量,目前PPP项目相关会计准则说明都比较抽象,缺乏具体的应用指南,在TOT项目会计实务操作中出现了不少问题。本研究发现,确认为固定资产这种形式并不适于TOT项目,确认为无形资产和金融资产的初始确认标准模糊,确认为无形资产和金融资产均存在初始计量不合理,后续计量没有反映其真实经济利益实现方式的问题。针对上述问题建议在“可确定的”与“无条件的”方面细化金融资产确认标准、创新地利用物有所值法中的政府方净成本现值对TOT项目进行初始计量、明确无形资产后续计量摊销年限和摊销方法,就此完善了我国TOT项目会计理论与方法,在PPP项目会计信息质量提高方面起到了积极作用。随着我国PPP项目得到广泛应用,有关这方面法律法规尚未健全,本文的TOT项目的会计确认与计量研究是基于现有文献的理解,有关TOT项目的会计处理的问题与建议也许有待进一步验证与完善。
[Abstract]:With the development of economy and society, the model of PPP(Public-Private partnership originated in western countries. The form of the project is more and more, the application domain also unceasingly expands and deepens, in order to further popularize the PPP pattern, make its operation standardization. In the beginning of 1990s, the BOT model began to be applied in China, in which the BOT model developed most rapidly. TOT is a kind of development and derivative of BOT project. In recent years, the degree and field of application have been deepened and expanded. The operation of tot project includes three stages: transfer, operation and transfer. Such projects have the advantages of BOT projects, can effectively integrate social capital and government capital, the introduction of advanced management experience, at the same time, the TOT project has its own characteristics, because there is no stage of construction. It saves the whole running time of the project, activates the urban infrastructure stock in a short period of time, and makes use of the flow of project funds to invest in the new projects that are in urgent need of funds. Speed up the construction of urban infrastructure. International PPP project asset recognition mainly includes four ways, recognized as fixed assets, recognized as intangible assets, recognized as financial assets and recognized as mixed assets. At present, the asset recognition of TOT project is also dealt with according to the international general regulations. However, due to some differences between TOT and BOT project, tot project begins with the transfer of assets. For the recognition of the initial transfer of assets, initial measurement and subsequent measurement of assets, the current PPP project accounting standards are relatively abstract, lack of specific application guidelines. There are many problems in the accounting practice of TOT projects. This study found that the form of recognition as fixed assets is not suitable for TOT projects, and the initial recognition criteria for intangible assets and financial assets are vague. The initial measurement of intangible assets and financial assets is unreasonable. The follow-up measurement does not reflect the realization of its real economic interests. In view of the above problems, it is suggested to refine the financial asset recognition standards in terms of "determinable" and "unconditional". Innovatively using the present value of government net cost in the method of value for money to carry on the initial measurement to the TOT project, and make clear the amortization years and the amortization method of the subsequent measurement of intangible assets. This has improved the theory and method of TOT project accounting in our country, and has played an active role in improving the quality of PPP project accounting information. With the development of PPP project in our country, it has been widely used. Regarding this aspect of laws and regulations is not yet sound, this article TOT project accounting recognition and measurement research is based on the existing literature understanding. The problems and suggestions on accounting treatment of TOT project may need further verification and improvement.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F285

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