基础设施BOT项目的资产属性及其会计核算研究

发布时间：2018-03-16 07:07

本文选题：BOT项目　切入点：特许经营　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国社会经济的飞速发展,对基础设施的需求量急剧增长,而政府在肩负巨大建设资金缺口的重压下,将民营资本引入基础设施建设领域的BOT模式在我国得到越来越广泛的应用。随之而来的一个问题就是,拥有BOT项目的公司该如何界定其特许经营项目的资产属性?如何进行相应的会计处理以及不同的会计核算方式会对项目公司产生何种影响?因此,基础设施BOT项目的资产属性及其会计核算研究越来越受到国内外学者的关注。本文主要针对BOT模式下特许经营项目的资产归属问题及其会计核算进行了相应的探索和研究,具体内容如下：首先,本文通过对BOT项目的相关概念进行介绍,由此分析BOT模式对我国基础设施建设的重要作用,提出本文研究的必要性；其次,从BOT模式的特征入手,分析特许经营项目具有哪些资产属性,再通过对山东高速和海南高速两个案例来分析具体的会计核算以及在不同会计处理方式下对项目公司的影响,从而得出不同会计核算模式的特点；最后,通过对案例的理论分析与拥有BOT项目的上市公司在实务操作中的比较,来探究理论与实务处理存在分歧的原因,并提出《企业会计准则解释第2号》的不足之处,最后尝试对其提出相应的对策建议。
[Abstract]:With the rapid development of our country's social economy, the demand for infrastructure has increased rapidly, and the government is under the heavy pressure of shouldering the huge construction fund gap. The BOT model of introducing private capital into the field of infrastructure construction has been more and more widely used in our country. The following question is how to define the asset attributes of franchise projects for companies with BOT projects. How to carry on the corresponding accounting treatment and the different accounting method will have the influence to the project company? Therefore, the property of infrastructure BOT project and its accounting research are paid more and more attention by domestic and foreign scholars. This paper mainly focuses on the problem of asset ownership and accounting of franchising projects under the BOT mode. The specific contents are as follows:. First of all, this paper introduces the related concepts of BOT project, and then analyzes the important role of BOT model in the infrastructure construction of our country, and puts forward the necessity of the research in this paper. Secondly, starting with the characteristics of BOT mode, this paper analyzes the asset attributes of franchising projects. Then through the two cases of Shandong Expressway and Hainan Expressway to analyze the specific accounting and the impact on the project company under the different accounting treatment mode, so as to obtain the characteristics of different accounting models; Finally, through the theoretical analysis of the case and the comparison between the listed companies with BOT project in the practical operation, to explore the reasons for the differences between the theory and the practical treatment, and put forward the deficiencies of the Enterprise Accounting Standards explanation No. 2. Finally, it tries to put forward the corresponding countermeasures and suggestions.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.24;F285

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