公路经营企业BOT项目会计问题研究

发布时间：2018-05-29 11:48

本文选题：公路BOT项目 + 公路经营企业　；参考：《长安大学》2013年硕士论文

【摘要】：公路经营企业BOT项目的建设为我国公路网的快速发展和完善起到了重要的作用，随着BOT项目的快速发展，财政部2006年颁发了《企业会计准则解释第2号》用以规范BOT项目相关的会计处理问题。但是解释对于会计体系中资产的确认、计量、列报以及披露等问题并没有具体的操作规定，各个公路经营公司会按照自己的理解进行相应的会计处理，导致没有统一的会计核算口径以及列报和披露方式，，进而影响利益相关者做出有用的投资决策。本文围绕公路BOT项目存在的相关会计问题进行了分析讨论，并提出了自己的观点和改进完善措施。首先在研究了《国际财务报告解释公告第12号——服务特许权协议》和《企业会计准则解释第2号》相关的解释之后，通过对国外BOT项目的实务现状的列举分析以及国内学者对BOT项目会计问题的研究现状总结的基础之上，对BOT项目建设前期、建设期、经营期以及资产移交等存在争议的问题，提出了自己的分析和见解。建设前期主要涉及为获得土地使用权而发生的支出业务和发生的其他前期支出的确认、计量和核算；建设期主要讨论了建造合同和建造成本以及利息费用的确认与计量问题；经营期主要研究了BOT项目资产的减值准备、大中小修理以及更新改造的问题；对于资产的移交则讨论了特许经营权所依托的实务资产范围的界定。最后，本文在前文所讨论的问题基础之上，对公路经营企业BOT项目的财务列报和披露进行了探讨，列举了本文中由于观点与现行做法不同而导致的差异，主要是无形资产、在建工程以及长期待摊费用三个表内项目的变化，并提出在附注中应该增加对前期差错影响、有关车辆通行费的标准和通行量变化的披露、公路经营企业各收费路段经营情况的披露以及移交资产清单等内容的披露。通过对BOT项目的相关业务中存在争议的问题进行讨论，并对规范公路经营企业的BOT项目业务的会计处理提出建议，有利于完善我国的会计理论体系。
[Abstract]:The construction of BOT project in highway management enterprise has played an important role in the rapid development and improvement of highway network in China. With the rapid development of BOT project, In 2006, the Ministry of Finance issued the Enterprise Accounting Standards interpretation No. 2 to regulate the accounting treatment related to the BOT project. However, it is explained that there are no specific operational provisions for the recognition, measurement, presentation and disclosure of assets in the accounting system, and each highway operating company will conduct corresponding accounting treatment according to its own understanding. This leads to a lack of uniform accounting calibre and presentation and disclosure, which in turn affects stakeholders in making useful investment decisions. This paper analyzes and discusses the related accounting problems existing in highway BOT project, and puts forward its own viewpoints and improvement measures. First of all, after studying the relevant interpretations of the IFRS Proclamation No. 12-Service concession Agreement and the Enterprise Accounting Standards interpretation No. 2, Based on the enumeration and analysis of the practical situation of foreign BOT projects and the summary of domestic scholars' current research on the accounting problems of BOT projects, there are some controversial issues in the pre-construction period, operating period and asset transfer of the BOT project. Put forward own analysis and opinion. In the early stage of construction, it mainly involves the recognition, measurement and accounting of the expenses incurred in order to obtain the right to the use of land, and the confirmation and measurement of the construction contract and the cost of construction as well as the cost of interest during the construction period. This paper mainly studies the preparation of impairment of BOT project assets, the repair of large, medium and small size, and the renewal of assets during the operation period, and discusses the definition of the scope of practical assets on which the franchise depends for the transfer of assets. Finally, on the basis of the problems discussed above, this paper discusses the financial presentation and disclosure of BOT projects in highway management enterprises, and lists the differences caused by different viewpoints and current practices in this paper, mainly intangible assets. Changes in the three items in the form of construction work in progress and long-term unamortized expenses, and it is proposed that the disclosure of the impact of prior errors, the standards of vehicle tolls and changes in traffic volume should be added to the notes. The disclosure of the operation of each toll section and the list of transferred assets of the highway operation enterprise. This paper discusses the controversial problems in the related business of BOT project, and puts forward some suggestions on how to regulate the accounting treatment of BOT project business in highway management enterprises, which is helpful to perfect the accounting theory system of our country.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2

【引证文献】