产权视角下BOT业务会计确认与信息披露研究

发布时间：2018-04-17 04:19

本文选题：BOT + 产权　；参考：《湖南大学》2014年硕士论文

【摘要】：BOT目前在我国已作为一种重要的投融资方式，被广泛地运用于污水处理、公路、桥梁、隧道建设等诸多公共基础设施建设项目，有力推动了我国基础设施建设发展。随着BOT业务在我国的不断推广，对BOT业务的会计处理进行规范，引导项目公司正确反映其运营状况，维护基础设施建设的经济秩序日益重要。当前我国BOT业务会计处理实务中，在资产确认、信息披露等方面存在随意处理的现象。导致这一现象产生的原因很多，，其中一个很重要的方面就是对BOT业务中产权界定不清晰，忽略了其产权主体特征对会计处理的影响。本文认为，BOT业务会计处理的核心是产权界定问题。由于BOT业务的主要契约内容是特许经营权，业务内容的特殊性导致与其相关的资产确认、收入确认、资产管理、会计信息披露等会计处理上的特殊性。正确界定与业务相关的所有权、收益权、使用权是BOT业务会计处理的关键所在。本文依据产权理论、利益相关者理论及产权会计理论，深入分析了BOT业务各阶段的产权主体关系，对其中的所有权、收益权和使用权进行了界定并对其相应的会计要素进行了划分。在此基础上，本文深入研究了现行BOT业务相关会计处理规定中存在的问题，仍然从产权界定角度对这些问题进行了详细分析并提出了改进建议。本文认为，应将特许权资产确认为无形资产；项目公司确认经营收入不确认建造收入；通过“工程施工”科目核算基础设施建造支出；按资产产权属性分别进行后续支出会计处理；建立资产备查机制管理基础设施资产；编制BOT业务会计信息披露报表完整反映BOT业务财务信息。本文的研究，从BOT业务本质出发，以产权理论为依据，针对BOT业务会计处理提出了与传统会计不同的解决方案。既是对产权会计理论的深度探讨，又是对BOT业务会计改革的有益尝试。本文的研究成果，将有利于规范BOT业务会计处理，提高会计信息的客观真实性。
[Abstract]:BOT has been widely used in many public infrastructure projects, such as sewage treatment, highway, bridge, tunnel construction and so on, as an important mode of investment and financing in China, which has greatly promoted the development of infrastructure construction in China.With the continuous promotion of BOT business in our country, it is increasingly important to standardize the accounting treatment of BOT business, guide the project company to reflect its operation status correctly, and maintain the economic order of infrastructure construction.At present, in the accounting treatment of BOT business in our country, there are some phenomena such as asset recognition, information disclosure and so on.There are many reasons leading to this phenomenon. One of the important aspects is that the definition of property right in BOT business is not clear and the influence of the main property rights characteristics on accounting treatment is ignored.This paper thinks that the core of bot business accounting is the problem of defining property right.Because the main contractual content of BOT business is franchise, the particularity of business content leads to the particularity of accounting treatment such as asset recognition, revenue recognition, asset management, accounting information disclosure and so on.The key of BOT business accounting is to define the right of ownership, right of income and right of use.Based on the property right theory, stakeholder theory and property accounting theory, this paper deeply analyzes the relationship between the main property rights in each stage of BOT business, and the ownership among them.The income right and the right to use are defined and the corresponding accounting elements are divided.On this basis, this paper deeply studies the problems existing in the current accounting regulations of BOT business, analyzes these problems in detail from the point of view of property right definition and puts forward some suggestions for improvement.This paper holds that the concession assets should be recognized as intangible assets; the project company should recognize the operating income not to recognize the construction income; the construction expenditure should be accounted for through the "engineering construction" account;According to the attribute of property right of assets, this paper carries on the following accounting treatment separately; establishes the mechanism of asset inventory to manage the infrastructure assets; compiles the BOT business accounting information disclosure report to reflect the BOT business financial information completely.According to the nature of BOT business and the theory of property right, this paper puts forward different solutions to the accounting treatment of BOT business from the traditional accounting.It is not only a deep discussion of property accounting theory, but also a beneficial attempt to reform BOT business accounting.The research results of this paper will help to standardize BOT business accounting processing and improve the objective authenticity of accounting information.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F285

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