本文關(guān)鍵詞：TOT項(xiàng)目會(huì)計(jì)確認(rèn)與計(jì)量研究　出處：《中國(guó)財(cái)政科學(xué)研究院》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： TOT項(xiàng)目 初始確認(rèn) 計(jì)量 物有所值

【摘要】：PPP(Public-Private Partnerships)模式起源于西方國(guó)家,隨著經(jīng)濟(jì)的發(fā)展和社會(huì)的進(jìn)步,PPP模式在國(guó)際上不斷發(fā)展,項(xiàng)目的形式越來(lái)越多,應(yīng)用的領(lǐng)域也不斷擴(kuò)展和深化,為了進(jìn)一步推廣PPP模式,使其操作規(guī)范化,國(guó)際上不斷有規(guī)范的文件出臺(tái)。在20世紀(jì)90年代初期,PPP模式開(kāi)始在我國(guó)得到應(yīng)用,其中以BOT模式發(fā)展最為迅速,TOT作為BOT項(xiàng)目的一種發(fā)展和衍生,近年來(lái)應(yīng)用的程度和領(lǐng)域都有所加深和擴(kuò)展。TOT項(xiàng)目的運(yùn)行包括移交-運(yùn)營(yíng)-移交三個(gè)階段,這類項(xiàng)目擁有BOT項(xiàng)目的優(yōu)勢(shì),可以有效整合社會(huì)資本和政府資本,引進(jìn)先進(jìn)的管理經(jīng)驗(yàn),同時(shí)TOT項(xiàng)目還有其自身的特點(diǎn),因?yàn)闆](méi)有建設(shè)階段,節(jié)省了項(xiàng)目整體運(yùn)行的時(shí)間,在短時(shí)間內(nèi)激活城市基礎(chǔ)設(shè)施存量,利用流轉(zhuǎn)來(lái)的項(xiàng)目資金投入急需資金的新的項(xiàng)目中去,加快城市基建的建設(shè)速度。國(guó)際上針對(duì)PPP項(xiàng)目的資產(chǎn)確認(rèn)主要包括四種方式,確認(rèn)為固定資產(chǎn)、確認(rèn)為無(wú)形資產(chǎn)、確認(rèn)為金融資產(chǎn)與確認(rèn)為混合資產(chǎn),目前TOT項(xiàng)目的資產(chǎn)確認(rèn)也按照國(guó)際上通用的規(guī)定來(lái)處理。但是由于TOT和BOT項(xiàng)目存在一些差異,TOT項(xiàng)目是以資產(chǎn)的移交為開(kāi)始,針對(duì)初始移交資產(chǎn)的確認(rèn)、初始計(jì)量以及資產(chǎn)后續(xù)計(jì)量,目前PPP項(xiàng)目相關(guān)會(huì)計(jì)準(zhǔn)則說(shuō)明都比較抽象,缺乏具體的應(yīng)用指南,在TOT項(xiàng)目會(huì)計(jì)實(shí)務(wù)操作中出現(xiàn)了不少問(wèn)題。本研究發(fā)現(xiàn),確認(rèn)為固定資產(chǎn)這種形式并不適于TOT項(xiàng)目,確認(rèn)為無(wú)形資產(chǎn)和金融資產(chǎn)的初始確認(rèn)標(biāo)準(zhǔn)模糊,確認(rèn)為無(wú)形資產(chǎn)和金融資產(chǎn)均存在初始計(jì)量不合理,后續(xù)計(jì)量沒(méi)有反映其真實(shí)經(jīng)濟(jì)利益實(shí)現(xiàn)方式的問(wèn)題。針對(duì)上述問(wèn)題建議在“可確定的”與“無(wú)條件的”方面細(xì)化金融資產(chǎn)確認(rèn)標(biāo)準(zhǔn)、創(chuàng)新地利用物有所值法中的政府方凈成本現(xiàn)值對(duì)TOT項(xiàng)目進(jìn)行初始計(jì)量、明確無(wú)形資產(chǎn)后續(xù)計(jì)量攤銷年限和攤銷方法,就此完善了我國(guó)TOT項(xiàng)目會(huì)計(jì)理論與方法,在PPP項(xiàng)目會(huì)計(jì)信息質(zhì)量提高方面起到了積極作用。隨著我國(guó)PPP項(xiàng)目得到廣泛應(yīng)用,有關(guān)這方面法律法規(guī)尚未健全,本文的TOT項(xiàng)目的會(huì)計(jì)確認(rèn)與計(jì)量研究是基于現(xiàn)有文獻(xiàn)的理解,有關(guān)TOT項(xiàng)目的會(huì)計(jì)處理的問(wèn)題與建議也許有待進(jìn)一步驗(yàn)證與完善。
[Abstract]:With the development of economy and society, the model of PPP(Public-Private partnership originated in western countries. The form of the project is more and more, the application domain also unceasingly expands and deepens, in order to further popularize the PPP pattern, make its operation standardization. In the beginning of 1990s, the BOT model began to be applied in China, in which the BOT model developed most rapidly. TOT is a kind of development and derivative of BOT project. In recent years, the degree and field of application have been deepened and expanded. The operation of tot project includes three stages: transfer, operation and transfer. Such projects have the advantages of BOT projects, can effectively integrate social capital and government capital, the introduction of advanced management experience, at the same time, the TOT project has its own characteristics, because there is no stage of construction. It saves the whole running time of the project, activates the urban infrastructure stock in a short period of time, and makes use of the flow of project funds to invest in the new projects that are in urgent need of funds. Speed up the construction of urban infrastructure. International PPP project asset recognition mainly includes four ways, recognized as fixed assets, recognized as intangible assets, recognized as financial assets and recognized as mixed assets. At present, the asset recognition of TOT project is also dealt with according to the international general regulations. However, due to some differences between TOT and BOT project, tot project begins with the transfer of assets. For the recognition of the initial transfer of assets, initial measurement and subsequent measurement of assets, the current PPP project accounting standards are relatively abstract, lack of specific application guidelines. There are many problems in the accounting practice of TOT projects. This study found that the form of recognition as fixed assets is not suitable for TOT projects, and the initial recognition criteria for intangible assets and financial assets are vague. The initial measurement of intangible assets and financial assets is unreasonable. The follow-up measurement does not reflect the realization of its real economic interests. In view of the above problems, it is suggested to refine the financial asset recognition standards in terms of "determinable" and "unconditional". Innovatively using the present value of government net cost in the method of value for money to carry on the initial measurement to the TOT project, and make clear the amortization years and the amortization method of the subsequent measurement of intangible assets. This has improved the theory and method of TOT project accounting in our country, and has played an active role in improving the quality of PPP project accounting information. With the development of PPP project in our country, it has been widely used. Regarding this aspect of laws and regulations is not yet sound, this article TOT project accounting recognition and measurement research is based on the existing literature understanding. The problems and suggestions on accounting treatment of TOT project may need further verification and improvement.
【學(xué)位授予單位】：中國(guó)財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F285

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 杭素東;關(guān)于TOT融資方式在港口項(xiàng)目中應(yīng)用的探討[J];水運(yùn)管理;2000年11期

2 張慧霞;TOT—加快我國(guó)交通基礎(chǔ)設(shè)施建設(shè)的現(xiàn)實(shí)選擇[J];山東經(jīng)濟(jì);1999年01期

3 張瑩;杜建國(guó);;環(huán)保融資的現(xiàn)狀分析及TOT模式探討[J];現(xiàn)代管理科學(xué);2006年08期

4 劉晗;TOT項(xiàng)目的損耗風(fēng)險(xiǎn)規(guī)避方法探討[J];邊疆經(jīng)濟(jì)與文化;2005年08期

5 雷玉生;;TOT模式在高校的應(yīng)用探討[J];會(huì)計(jì)之友(中旬刊);2008年05期

6 賀愛(ài)國(guó),柏文喜;TOT項(xiàng)目融資中經(jīng)營(yíng)權(quán)定價(jià)方法選擇及其應(yīng)用驗(yàn)證[J];陜西煤炭;2002年03期

7 石萬(wàn);;新鄉(xiāng)電廠新廠TOT項(xiàng)目有關(guān)協(xié)議簡(jiǎn)況[J];資本市場(chǎng);1997年02期

8 王會(huì)鋒,羅丹,馬述忠;TOT:項(xiàng)目融資新方式[J];中國(guó)軟科學(xué);1999年03期

9 張河坤;云南企業(yè)以TOT項(xiàng)目方式進(jìn)入柬埔寨應(yīng)用探討[J];經(jīng)濟(jì)問(wèn)題探索;2005年10期

10 周春喜,章建民;試論高速公路經(jīng)營(yíng)權(quán)的評(píng)估[J];價(jià)格理論與實(shí)踐;2004年07期

相關(guān)重要報(bào)紙文章 前10條

1 證券時(shí)報(bào)記者 羅克關(guān);鎖定高端客戶 銀行TOT市場(chǎng)再升溫[N];證券時(shí)報(bào);2010年

2 記者 秦麗萍;銀行再戰(zhàn)TOT[N];第一財(cái)經(jīng)日?qǐng)?bào);2010年

3 證券時(shí)報(bào)記者 程俊琳;小型私募搭車難 TOT加速私募分化[N];證券時(shí)報(bào);2010年

4 證券時(shí)報(bào)記者 吳清樺;TOT成券商私募主流合作形式[N];證券時(shí)報(bào);2011年

5 早報(bào)記者 柯智華;今年私募TOT產(chǎn)品現(xiàn)“零發(fā)行”[N];東方早報(bào);2012年

6 海通證券 金融產(chǎn)品研究中心;私募TOT不該被遺忘[N];中國(guó)證券報(bào);2012年

7 海通證券金融產(chǎn)品研究中心 羅震;前三季度TOT與宏觀策略私募表現(xiàn)最優(yōu)[N];中國(guó)證券報(bào);2013年

8 證券時(shí)報(bào)記者 孫聞;銀行系TOT崛起私募理財(cái)市場(chǎng)[N];證券時(shí)報(bào);2009年

9 記者 劉薇;銀川污水處理TOT項(xiàng)目經(jīng)營(yíng)權(quán)移交[N];銀川晚報(bào);2011年

10 本報(bào)記者 夏青;樓市冷股市暖 TOT信托計(jì)劃增多[N];證券日?qǐng)?bào);2014年

相關(guān)碩士學(xué)位論文 前5條

1 崔光輝;論TOT融資模式在城市污水處理項(xiàng)目應(yīng)用過(guò)程中的風(fēng)險(xiǎn)管理[D];對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué);2015年

2 陳娜;TOT項(xiàng)目會(huì)計(jì)確認(rèn)與計(jì)量研究[D];中國(guó)財(cái)政科學(xué)研究院;2017年

3 龔江南;女性壓力性尿失禁TOT及TVT-0術(shù)式的對(duì)比研究[D];昆明醫(yī)科大學(xué);2013年

4 金秀鳳;TOT融資模式資產(chǎn)評(píng)估問(wèn)題研究[D];昆明理工大學(xué);2011年

5 遲季平;TOT融資模式在城市污水處理企業(yè)的應(yīng)用研究[D];天津大學(xué);2010年

，

本文編號(hào)：1405573