BOT项目审计研究

发布时间：2018-01-08 13:07

本文关键词：BOT项目审计研究　出处：《财会通讯》2013年25期 　论文类型：期刊论文

【摘要】：正BOT(build—operate—transfer)即建设—经营—转让,是指政府通过契约授予私营企业(包括外国企业)以一定期限的特许专营权,许可其融资建设和经营特定的公用基础设施,并准许其通过向用户收取费用或出售产品以清偿贷款,回收投资并赚取利润;特许权期限届满时,该基础设施无偿移交给政府。为了解决传统的基础设施建设管理模式已经不能满足日益发展的社会经济需要的实际困难,我国引入了BOT特许经营行政合同的投融资建设模式,对改善我国基础设施建设中的"瓶颈"状况起到了重要的作用。
[Abstract]:Bot build-operate-transferthat is build-operate-transfer. It means that the government grants private enterprises (including foreign enterprises) a franchise for a certain period of time to finance the construction and operation of specific public infrastructure facilities by contract. It is also permitted to repay the loan by charging the user a fee or selling the product, recovering the investment and making a profit; At the end of the concession period, the infrastructure is handed over to the Government free of charge... in order to address the practical difficulties of traditional infrastructure management models that are no longer able to meet the growing socio-economic needs. China has introduced the investment and financing mode of BOT franchise administrative contract, which has played an important role in improving the "bottleneck" situation in the infrastructure construction of our country.
【作者单位】：内江师范学院;
【分类号】：F239.63
【正文快照】： BOT(build—operate—transfer)即建设—经营—转让,是指政府通过契约授予私营企业(包括外国企业)以一定期限的特许专营权,许可其融资建设和经营特定的公用基础设施,并准许其通过向用户收取费用或出售产品以清偿贷款,回收投资并赚取利润;特许权期限届满时,该基础设施无偿移交

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