高速公路BOT项目会计处理改进研究

发布时间：2018-03-04 23:03

本文选题：高速公路BOT项目　切入点：公路经营企业　出处：《长安大学》2017年硕士论文　论文类型：学位论文

【摘要】：20世纪90年代以来,我国的基础设施建设呈现快速增长的趋势,公共服务基础设施建设所需资金数额庞大,而财政资金在弥补基础设施所需资金上显得心有余而力不足。因此,为了减少政府财政压力、充分利用社会资金并借助社会企业的先进管理经验,BOT业务应运而生。公路作为公共基础设施的重要组成部分,在建设与运营的过程中,采用BOT方式能够充分利用各方资源,达到较优的社会效益和经济效益。但是高速公路BOT项目在发展中也出现了会计处理上的一些问题。本文以我国19家A股公路上市公司为主要研究对象,分析了BOT项目会计处理的相关理论,包括公共产品理论、产权会计理论、利益相关者理论等,这些理论构成了高速公路BOT项目会计处理的理论基础;分析了我国高速公路和高速公路BOT业务的发展现状;指出了我国高速公路BOT项目在项目前期、建设期和运营期会计处理上的不足之处,具体包括项目建设前期费用的披露不充分、特许经营权资产属性划分不恰当、土地使用权的处理方式不一致、特许经营权的确认时点不当、借款费用的处理不明确、建造合同收入处理不清晰、项目运营期未实现融资收益处理不明确、需移交的基础设施的范围界定不明确等;在结合实际情况和会计准则的基础上提出了相关改进建议,包括加大前期费用的明细披露、特许经营权应采用单一无形资产模式、无论以何种方式取得的土地使用权均计入特许经营权成本、无形资产特许经营权在项目完工时进行结转、依据实质重于形式的原则确认借款费用资本化的范围和时点、采用车流量法对特许经营权进行摊销且减值允许转回、采用成本加成法确认建造合同收入、长期应收款未实现融资收益计入营业收入等。通过本文对高速公路BOT项目会计处理的改进研究,有利于规范公路经营企业关于BOT项目会计处理的行为,进一步完善我国的会计理论体系。
[Abstract]:Since 1990s, the infrastructure construction of our country has shown a trend of rapid growth. The amount of funds required for the construction of public service infrastructure is huge, and the financial funds are more than enough to make up for the funds required for the infrastructure. In order to reduce the financial pressure of the government, make full use of social funds and make full use of the advanced management experience of social enterprises, bot business emerges as the times require. As an important part of public infrastructure, the highway is built and operated in the process of construction and operation. Using BOT method can make full use of all kinds of resources, To achieve better social and economic benefits. But there are some problems in accounting treatment in the development of expressway BOT project. This paper takes 19 A-share listed companies as the main research object. This paper analyzes the related theories of BOT project accounting, including public goods theory, property rights accounting theory, stakeholder theory and so on. These theories constitute the theoretical basis of highway BOT project accounting treatment. This paper analyzes the current situation of the development of expressway and expressway BOT business in China, points out the deficiencies of the accounting treatment of the expressway BOT project in the early, construction and operation periods of the project. It includes the inadequate disclosure of the pre-construction expenses of the project, the improper division of the asset attributes of the franchise, the inconsistent treatment of the land use right, the improper recognition of the franchise, and the unclear treatment of the borrowing costs. The construction contract revenue treatment is not clear, the project operation period unrealized financing income treatment is not clear, the scope of the infrastructure to be transferred is not clear, and the relevant improvement suggestions are put forward on the basis of the actual situation and accounting standards. Including increasing the detailed disclosure of pre-stage expenses, franchise should adopt a single intangible asset model, regardless of how to obtain the land use rights are included in the cost of franchise, intangible assets franchise right to carry over when the project is completed, According to the principle that substance is more important than form, the scope and time point of capitalization of borrowing expenses are confirmed, the franchise is amortized by vehicle flow method and the impairment is allowed to be reversed, and the construction contract income is confirmed by cost addition method. The unrealized financing proceeds of long-term receivables are included in the operating income, etc. Through the research on the improvement of the accounting treatment of highway BOT project in this paper, it is helpful to standardize the behavior of highway management enterprises about the accounting treatment of BOT projects. Further improve our country's accounting theory system.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F285;F542.6

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