BOT项目的资产性质与负债确认研究

发布时间：2018-05-02 04:00

本文选题：BOT + 资产性质　；参考：《湖南科技大学》2014年硕士论文

【摘要】：BOT模式作为一种全新的融资和建设管理模式，在我国得到了积极推广。BOT模式运行过程中所有权归属不明、资产性质不清和负债确认难的问题，严重影响BOT项目管理和政府清产核资。论文探讨了BOT项目资产性质与负债确认的金融资产兼无形资产观。认为BOT项目运作以特许经营权为前提，特许经营权决定了BOT项目的资产专用性。BOT项目运作架构表明，产权理论、契约理论、资产专用理论和融资理论是BOT项目运作中项目公司正确确定BOT项目的资产性质与负债的理论依据。项目公司中BOT项目的资产性质，在“B”阶段，融通资金时，项目公司的资产、负债、所有者权益同时增加；项目建造时，BOT项目所建造的资产所有权不属于项目公司，项目公司将项目发包给他方不应确认建造服务收入，应当按照建造过程中支付的工程价款等考虑合同规定分别确认为金融资产或无形资产。在“O”阶段，BOT业务所建造基础设施不应作为项目公司的固定资产；建造合同收入应当按照收取或应收对价的公允价值计量，并分别以下情况在确认收入的同时，确认金融资产或无形资产。在“T”阶段，特许经营期结束时，无形资产已经摊销完毕，资产账面净值为零，不再确认为资产。项目公司中BOT项目的负债确认，在“B”阶段，如果是负债融资，，根据借款期限分别计入长期借款或者短期借款，若是权益融资，则计入股本（或实收资本）。在“O”阶段，BOT项目资产的实质决定了BOT项目资产性质的金融资产模式或无形资产模式，项目公司自授权方取得资产时，应以其公允价值确认，未提供与获取该资产相关的服务前应确认为一项负债。在“T”阶段，BOT项目企业成为金融工具合同的一方时，应当随金融资产账面净值归零而将金融负债归零。最后依据BOT项目的资产性质与负债确认的理论分析，进行了案例研究，对实践中的BOT项目的资产性质与负债确认具有一定的借鉴意义。
[Abstract]:As a new mode of financing and construction management, the BOT model has been actively promoted in China. In the process of running, the ownership of the model is unclear, the nature of assets is unclear and the identification of liabilities is difficult. Seriously affect the BOT project management and government capital clearance. This paper discusses the concept of financial assets and intangible assets in the recognition of assets and liabilities of BOT projects. It is concluded that the operation of BOT project is based on franchise, and franchise determines the asset specificity of BOT project. Bot project operation framework shows that property right theory, contract theory, etc. Asset specific theory and financing theory are the theoretical basis for the project company to determine the property and liability of BOT project correctly in the operation of BOT project. The nature of the assets of the BOT project in the project company, in the "B" stage, the assets, liabilities and owner's equity of the project company increase at the time of the financing; the ownership of the assets constructed by the bot project does not belong to the project company at the time of the construction of the project. The project company to contract the project to the other party shall not recognize the income from construction services, shall be in accordance with the construction process to pay the cost of the project, etc., shall be recognized as financial assets or intangible assets according to the terms of the contract. The infrastructure constructed by the bot business during the "O" phase shall not be regarded as the fixed assets of the project company; the income from the construction contract shall be measured at the fair value of the received or receivable consideration, and shall be recognized at the same time as the income is recognized in the following circumstances: Recognition of financial or intangible assets. In the "T" phase, at the end of the franchise period, intangible assets have been amortized, the net book value of assets is zero and is no longer recognized as an asset. The liabilities of the BOT project in the project company are recognized that in the "B" stage, in the case of debt financing, long-term or short-term borrowing is recorded according to the borrowing period, and equity (or paid-in capital) is recorded in the case of equity financing. In the "O" stage, the substance of the bot project assets determines the financial asset model or the intangible asset model of the nature of the BOT project assets. When the project company acquires the assets from the authorized party, it shall be recognized at its fair value. A liability shall be recognized until the service relating to the acquisition of the asset is provided. In the "T" stage, when the bot project enterprise becomes one of the parties to the financial instrument contract, it should return the financial liabilities to zero with the net book value of the financial assets returning to zero. Finally, based on the theoretical analysis of asset nature and liability recognition of BOT project, a case study is carried out, which has certain reference significance to the asset nature and liability recognition of BOT project in practice.
【学位授予单位】：湖南科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F285

【参考文献】