本文選題：大型建筑施工企業(yè)集團(tuán) + 公共基礎(chǔ)設(shè)施建設(shè)��； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文

【摘要】：BT模式是20世紀(jì)90年代在我國(guó)出現(xiàn)的一種融資建設(shè)公共基礎(chǔ)設(shè)施的方式，伴隨著我國(guó)經(jīng)濟(jì)高速發(fā)展以及加快城市化建設(shè)進(jìn)程的需要，各地政府紛紛大力加強(qiáng)公共基礎(chǔ)設(shè)施的建設(shè)，以滿足日益增長(zhǎng)的需求。在政府財(cái)政資金相對(duì)有限的情況下，BT這種利用非政府資金的新型項(xiàng)目承包融資模式得以逐步被接納和采用。就目前而言，我國(guó)《企業(yè)會(huì)計(jì)準(zhǔn)則》對(duì)BT方式運(yùn)作項(xiàng)目的企業(yè)如何進(jìn)行會(huì)計(jì)核算并沒有做出明確的規(guī)定，加之各地政府在BT項(xiàng)目招標(biāo)時(shí)和承包商在BT項(xiàng)目實(shí)施過程中的不同考慮，導(dǎo)致了大部分BT項(xiàng)目在合同條款約定及實(shí)際操作過程中的千差萬別，這些基本情況都直接影響著財(cái)務(wù)人員對(duì)于BT項(xiàng)目會(huì)計(jì)核算方式的選擇。 本文通過介紹BT項(xiàng)目的概念及特點(diǎn)，剖析BT項(xiàng)目的運(yùn)作方式和程序，研究我國(guó)BT項(xiàng)目會(huì)計(jì)核算業(yè)務(wù)的現(xiàn)狀，結(jié)合現(xiàn)有專業(yè)投資公司和建筑施工企業(yè)實(shí)施BT項(xiàng)目的會(huì)計(jì)核算資料，從大型建筑施工企業(yè)集團(tuán)承攬BT項(xiàng)目的角度出發(fā)，結(jié)合具體案例，在2006年版《企業(yè)會(huì)計(jì)準(zhǔn)則》及相關(guān)法規(guī)指引下，探討和梳理了BT項(xiàng)目會(huì)計(jì)核算方式的選擇依據(jù)，并針對(duì)具體的業(yè)務(wù)流程提出了具有實(shí)際操作意義的會(huì)計(jì)處理分錄，，為今后大型建筑施工企業(yè)集團(tuán)承攬BT項(xiàng)目涉及具體經(jīng)濟(jì)業(yè)務(wù)的會(huì)計(jì)核算提供了具有參考價(jià)值的實(shí)務(wù)操作流程。
[Abstract]:BT mode is a kind of financing to construct public infrastructure in our country in the 1990s, which is accompanied by the rapid development of our economy and the need to accelerate the construction of urbanization.Local governments have stepped up the construction of public infrastructure to meet the growing demand.In the case of relatively limited government financial funds, BT, a new type of project contracting financing mode which uses non-governmental funds, has been gradually accepted and adopted.At present, the Accounting Standards for Enterprises in our country have not made a clear stipulation on how to carry out accounting accounting for enterprises operating in BT mode.In addition, the different considerations between local governments and contractors in the implementation of BT projects in the bidding process of BT projects lead to many differences in the contractual terms and the actual operation of most BT projects.These basic conditions directly affect the choice of accounting methods for BT project.This paper introduces the concept and characteristics of BT project, analyzes the operation mode and procedure of BT project, studies the present situation of accounting business of BT project in China, and combines the accounting data of BT project implemented by existing professional investment company and construction enterprise.From the point of view of contracting BT projects by large construction enterprise groups and combining with specific cases, under the guidance of Enterprise Accounting Standards and related laws and regulations of 2006 edition, this paper discusses and combs the selection basis of accounting methods for BT projects.According to the specific business process, the paper puts forward the accounting processing entry with practical significance, which provides a practical operation flow with reference value for the accounting accounting of BT project involving specific economic business in the future for the large construction enterprise group.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.92

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