BOT模式下公路资产大修理会计核算研究

发布时间：2018-07-06 12:14

本文选题：BOT模式 + 公路资产　；参考：《长安大学》2013年硕士论文

【摘要】：随着BOT模式在我国应用的深入，有关BOT模式在会计核算上的问题日渐凸显。现如今对以BOT方式建造的资产的会计确认已经有了明确的规范和要求，但是随着BOT业务的进展，尤为突出的一个问题就是在BOT模式下的后续支出在理论和规范上出现了空白。这将影响到BOT模式下资产大修理属性的问题，，理论依据从何而来，在实务中如何进行会计核算等等一系列的相关问题，并且这些问题已经逐渐显露在公路上市公司的财务报告中，关于BOT模式下公路资产大修理会计核算的问题亟待研究。本文主要针对BOT模式下公路资产大修理的会计核算进行研究，包括其特殊性、理论依据、实务验证以及会计核算等。具体如下：首先，本文通过现有的研究成果和实务，指出BOT模式下公路资产大修理会计核算存在的一系列问题，并从对特许经营权的会计确认和公路资产的后续支出两方面，分析了BOT模式下公路资产会计核算的特殊性。其次，分析BOT模式下的公路资产大修理的本质，本文认为BOT模式下的公路资产大修理属于大修理的范畴，但其本身的特殊性会影响到其会计核算。再次，鉴于BOT模式下公路资产大修理的这种特殊性，文章探索理论依据，并在实务中分阶段验证其可行性。其中，针对BOT模式下公路资产大修理会计核算最关键的问题，即公路资产大修理支出的确认，本文建议将其确认为长期待摊费用。最后，在遵循现有的理论和规范的基础上，本文提出了BOT模式下公路资产大修理会计核算的具体内容，并归总有关BOT模式下公路资产大修理会计核算的研究结论，即BOT模式下公路资产大修理属于大修理范畴，同时需要资本化处理，并包括归集修理支出，结转修理成本，摊销，披露四部分内容。
[Abstract]:With the application of bot model in our country, the accounting problems of bot model become more and more prominent. Nowadays, accounting recognition of assets constructed by bot has been clearly standardized and required, but with the development of bot business, one of the most outstanding problems is that there is a blank in theory and regulation of the follow-up expenditure in bot mode. This will affect the property of asset repair under bot mode, where the theoretical basis comes from, how to carry out accounting in practice, and so on. These problems have been gradually revealed in the financial reports of highway listed companies. This paper mainly focuses on the accounting of highway asset repair under bot mode, including its particularity, theoretical basis, practical verification and accounting. First of all, through the existing research results and practice, this paper points out a series of problems in the accounting of highway assets repair under bot model. The particularity of highway asset accounting under bot mode is analyzed from the accounting recognition of franchise and the follow-up expenditure of highway assets. Secondly, this paper analyzes the nature of highway asset repair under bot mode. This paper thinks that highway asset repair under bot mode belongs to the category of major repair, but its particularity will affect its accounting. Thirdly, in view of the particularity of highway asset repair under bot mode, this paper explores the theoretical basis and verifies its feasibility in practice in stages. In view of the most critical problem in accounting for highway asset overhaul under bot mode, that is, the confirmation of highway asset overhaul expenditure, this paper suggests that it should be recognized as a long-term unamortized expense. Finally, on the basis of the existing theories and norms, this paper puts forward the concrete contents of highway asset overhaul accounting under bot model, and puts forward the research conclusions about highway asset overhaul accounting under bot mode. That is to say, highway assets repair belongs to the category of major repair under bot mode, which needs capitalization treatment, and includes four parts: collection of repair expenses, carrying over repair cost, amortization and disclosure of four parts.
【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】：F285

【引证文献】