BOT业务会计核算问题探析
发布时间：2018-10-20 07:08
【摘要】：传统方式下,以提供公共服务为目的的基础设施主要由政府部门建造、运营和维护,相关资金也由公共预算来支持。但随着经济的发展以及城市化进程的加快,政府全权负责的基础设施建设管理模式已经逐渐显现出资金、管理与技术的局限,难以满足增长的基础设施需求,公私合作应运而生,其中“建设—经营—移交(BOT)”模式在大型基础设施建设领域发展尤为迅速,已经形成一种重要的经济业务类型。由于实务中对BOT业务的会计处理方式差别很大,我国财政部于2008年发布了《企业会计准则解释第2号》,其中对BOT业务的会计处理进行了规范,但相关会计核算还存在诸多问题,会计信息质量仍需进一步提高。本文拟对我国准则下BOT业务的会计处理问题进行探讨,以期对准则的完善和会计核算改进有所帮助。 本文以背景介绍开篇,首先阐述BOT业务的产生及重要性,并对国外的相关会计规范和国内近年研究文献进行回顾,展示国际上此类业务会计规范的制定和发展状况,同时对我国BOT业务会计问题的主要研究成果进行简要梳理；第二章是对BOT业务的概述,对业务本身的掌握是探讨其会计核算问题的必要前提；第三、四章对国内外的相关会计规范内容进行了介绍,并简要分析了差异。 文章的主要部分是对BOT业务会计核算问题的分析和探讨,此部分以我国的会计准则为基础。首先是会计模式的分析,我国准则承认两种资产属性,即可能出现三种会计模式,本文经过分析认为应该采用单一资产属性,并通过对比选择无形资产,从而确定单一的无形资产会计模式：然后基于现行准则的规定,对无形资产模式的会计核算问题进行讨论,针对我国准则实际应用中存在的问题、准则中未明确及未涉及问题,通过理论分析以及对国际上其他准则规范的参考借鉴,在资产确认和计量、收入确认、利息费用处理、后续支出以及信息披露等若干方面,提出了具体核算和准则完善的建议。 由于能力限制,本文仅对部分问题进行了分析,文章最后也将一些未讨论的争议热点列出,供各方研究探讨,共同促进会计理论与实务的完善。总之,BOT业务在我国应用越来越广泛,相关会计核算也亟需规范,以提供更加高质量的经济信息。
[Abstract]:Traditionally, infrastructure for the purpose of providing public services is built, operated and maintained by government departments, and the related funds are supported by public budgets. However, with the development of economy and the acceleration of urbanization, the management mode of infrastructure construction, which is the sole responsibility of the government, has gradually revealed the limitations of capital, management and technology, and it is difficult to meet the increasing demand for infrastructure. Public-private cooperation emerged as the times require, in which "build-management-transfer (BOT)" model has developed rapidly in the field of large-scale infrastructure construction, and has formed an important type of economic business. Due to the great difference in accounting treatment of BOT business in practice, the Ministry of Finance of our country issued the explanation of Enterprise Accounting Standard No. 2 in 2008, in which the accounting treatment of BOT business is standardized, but there are still many problems related to accounting. The quality of accounting information still needs to be further improved. This paper probes into the accounting problems of BOT business under the standards of our country in order to be helpful to the improvement of the standards and accounting. This paper begins with a background introduction. First of all, it expounds the emergence and importance of BOT business, reviews the relevant accounting standards abroad and domestic research literature in recent years, and shows the international formulation and development of such business accounting standards. At the same time, the main research results of BOT business accounting in China are briefly summarized. The second chapter is an overview of the BOT business, and the mastery of the business itself is the necessary prerequisite to discuss the accounting issues; third, Chapter four introduces the contents of accounting standards at home and abroad, and briefly analyzes the differences. The main part of this paper is the analysis and discussion of BOT business accounting, which is based on the accounting standards of our country. First of all, the analysis of accounting model, our country standard recognizes two kinds of asset attribute, namely may appear three kinds of accounting mode, this article thinks that should adopt the single asset attribute, and chooses the intangible asset through the contrast, Therefore, the single accounting model of intangible assets is determined: then, based on the provisions of the current standards, the accounting problems of the intangible assets model are discussed. In view of the problems existing in the practical application of the standards in China, the standards are not clear and do not involve problems. Through theoretical analysis and reference to other international standards and norms, this paper puts forward some concrete accounting and standard suggestions on asset recognition and measurement, income recognition, interest cost treatment, follow-up expenditure and information disclosure. Due to the limitation of ability, this paper only analyzes some problems, and at the end of the article, it lists some undiscussed hot points for all parties to study and discuss, so as to promote the improvement of accounting theory and practice. In short, BOT business is more and more widely used in our country, and related accounting needs to be standardized in order to provide higher quality economic information.
【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】：F285
本文编号：2282421
[Abstract]:Traditionally, infrastructure for the purpose of providing public services is built, operated and maintained by government departments, and the related funds are supported by public budgets. However, with the development of economy and the acceleration of urbanization, the management mode of infrastructure construction, which is the sole responsibility of the government, has gradually revealed the limitations of capital, management and technology, and it is difficult to meet the increasing demand for infrastructure. Public-private cooperation emerged as the times require, in which "build-management-transfer (BOT)" model has developed rapidly in the field of large-scale infrastructure construction, and has formed an important type of economic business. Due to the great difference in accounting treatment of BOT business in practice, the Ministry of Finance of our country issued the explanation of Enterprise Accounting Standard No. 2 in 2008, in which the accounting treatment of BOT business is standardized, but there are still many problems related to accounting. The quality of accounting information still needs to be further improved. This paper probes into the accounting problems of BOT business under the standards of our country in order to be helpful to the improvement of the standards and accounting. This paper begins with a background introduction. First of all, it expounds the emergence and importance of BOT business, reviews the relevant accounting standards abroad and domestic research literature in recent years, and shows the international formulation and development of such business accounting standards. At the same time, the main research results of BOT business accounting in China are briefly summarized. The second chapter is an overview of the BOT business, and the mastery of the business itself is the necessary prerequisite to discuss the accounting issues; third, Chapter four introduces the contents of accounting standards at home and abroad, and briefly analyzes the differences. The main part of this paper is the analysis and discussion of BOT business accounting, which is based on the accounting standards of our country. First of all, the analysis of accounting model, our country standard recognizes two kinds of asset attribute, namely may appear three kinds of accounting mode, this article thinks that should adopt the single asset attribute, and chooses the intangible asset through the contrast, Therefore, the single accounting model of intangible assets is determined: then, based on the provisions of the current standards, the accounting problems of the intangible assets model are discussed. In view of the problems existing in the practical application of the standards in China, the standards are not clear and do not involve problems. Through theoretical analysis and reference to other international standards and norms, this paper puts forward some concrete accounting and standard suggestions on asset recognition and measurement, income recognition, interest cost treatment, follow-up expenditure and information disclosure. Due to the limitation of ability, this paper only analyzes some problems, and at the end of the article, it lists some undiscussed hot points for all parties to study and discuss, so as to promote the improvement of accounting theory and practice. In short, BOT business is more and more widely used in our country, and related accounting needs to be standardized in order to provide higher quality economic information.
【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】：F285
【参考文献】
相关期刊论文 前3条
1 周霞;王超;;BOT项目会计处理的实例分析[J];商业会计;2011年15期
2 罗国泰;;污水处理BOT项目会计核算难点和对策分析[J];现代商贸工业;2010年20期
3 孙燕芳;张连营;孟维超;;基础设施BOT项目资产的信息披露问题研究——基于路桥类上市公司的案例分析[J];学术论坛;2013年11期
，本文编号：2282421
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