本文選題：BOT項(xiàng)目　切入點(diǎn)：特許經(jīng)營　出處：《財(cái)政部財(cái)政科學(xué)研究所》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國社會(huì)經(jīng)濟(jì)的飛速發(fā)展,對(duì)基礎(chǔ)設(shè)施的需求量急劇增長,而政府在肩負(fù)巨大建設(shè)資金缺口的重壓下,將民營資本引入基礎(chǔ)設(shè)施建設(shè)領(lǐng)域的BOT模式在我國得到越來越廣泛的應(yīng)用。隨之而來的一個(gè)問題就是,擁有BOT項(xiàng)目的公司該如何界定其特許經(jīng)營項(xiàng)目的資產(chǎn)屬性?如何進(jìn)行相應(yīng)的會(huì)計(jì)處理以及不同的會(huì)計(jì)核算方式會(huì)對(duì)項(xiàng)目公司產(chǎn)生何種影響?因此,基礎(chǔ)設(shè)施BOT項(xiàng)目的資產(chǎn)屬性及其會(huì)計(jì)核算研究越來越受到國內(nèi)外學(xué)者的關(guān)注。 本文主要針對(duì)BOT模式下特許經(jīng)營項(xiàng)目的資產(chǎn)歸屬問題及其會(huì)計(jì)核算進(jìn)行了相應(yīng)的探索和研究,具體內(nèi)容如下： 首先,本文通過對(duì)BOT項(xiàng)目的相關(guān)概念進(jìn)行介紹,由此分析BOT模式對(duì)我國基礎(chǔ)設(shè)施建設(shè)的重要作用,提出本文研究的必要性； 其次,從BOT模式的特征入手,分析特許經(jīng)營項(xiàng)目具有哪些資產(chǎn)屬性,再通過對(duì)山東高速和海南高速兩個(gè)案例來分析具體的會(huì)計(jì)核算以及在不同會(huì)計(jì)處理方式下對(duì)項(xiàng)目公司的影響,從而得出不同會(huì)計(jì)核算模式的特點(diǎn)； 最后,通過對(duì)案例的理論分析與擁有BOT項(xiàng)目的上市公司在實(shí)務(wù)操作中的比較,來探究理論與實(shí)務(wù)處理存在分歧的原因,并提出《企業(yè)會(huì)計(jì)準(zhǔn)則解釋第2號(hào)》的不足之處,最后嘗試對(duì)其提出相應(yīng)的對(duì)策建議。
[Abstract]:With the rapid development of our country's social economy, the demand for infrastructure has increased rapidly, and the government is under the heavy pressure of shouldering the huge construction fund gap. The BOT model of introducing private capital into the field of infrastructure construction has been more and more widely used in our country. The following question is how to define the asset attributes of franchise projects for companies with BOT projects. How to carry on the corresponding accounting treatment and the different accounting method will have the influence to the project company? Therefore, the property of infrastructure BOT project and its accounting research are paid more and more attention by domestic and foreign scholars. This paper mainly focuses on the problem of asset ownership and accounting of franchising projects under the BOT mode. The specific contents are as follows:. First of all, this paper introduces the related concepts of BOT project, and then analyzes the important role of BOT model in the infrastructure construction of our country, and puts forward the necessity of the research in this paper. Secondly, starting with the characteristics of BOT mode, this paper analyzes the asset attributes of franchising projects. Then through the two cases of Shandong Expressway and Hainan Expressway to analyze the specific accounting and the impact on the project company under the different accounting treatment mode, so as to obtain the characteristics of different accounting models; Finally, through the theoretical analysis of the case and the comparison between the listed companies with BOT project in the practical operation, to explore the reasons for the differences between the theory and the practical treatment, and put forward the deficiencies of the Enterprise Accounting Standards explanation No. 2. Finally, it tries to put forward the corresponding countermeasures and suggestions.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.24;F285

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 任喜川;何梅;;淺議BOT建設(shè)項(xiàng)目的會(huì)計(jì)處理[J];成都電子機(jī)械高等�？茖W(xué)校學(xué)報(bào);2005年04期

2 任波,顏哲;BOT投融資方式研究綜述[J];重慶工業(yè)管理學(xué)院學(xué)報(bào);1998年04期

3 黃開敏;;基礎(chǔ)設(shè)施特許權(quán)經(jīng)營的會(huì)計(jì)處理[J];財(cái)會(huì)學(xué)習(xí);2009年06期

4 周國光;;路橋基礎(chǔ)設(shè)施特許經(jīng)營會(huì)計(jì)核算問題探索(上)[J];財(cái)會(huì)學(xué)習(xí);2009年08期

5 錢俊菲;周俊穎;;BOT項(xiàng)目運(yùn)作模式下若干會(huì)計(jì)問題研究[J];財(cái)會(huì)月刊;2010年13期

6 魯意;夏中雷;;BOT模式下資產(chǎn)賬務(wù)處理研究[J];財(cái)會(huì)通訊;2012年25期

7 崔巖;;BOT項(xiàng)目相關(guān)業(yè)務(wù)的會(huì)計(jì)核算[J];呼倫貝爾學(xué)院學(xué)報(bào);2013年04期

8 郭劍美;;BOT項(xiàng)目會(huì)計(jì)處理例析[J];財(cái)會(huì)通訊;2014年07期

9 郭鷹;;BOT項(xiàng)目資產(chǎn)的會(huì)計(jì)確認(rèn)與計(jì)量及其對(duì)稅收的影響分析[J];石家莊經(jīng)濟(jì)學(xué)院學(xué)報(bào);2009年02期

10 商建初,姜新旺;對(duì)民間資本BOT模式參與城市公共設(shè)施建設(shè)的思考[J];金融與經(jīng)濟(jì);2005年03期

，

本文編號(hào)：1618829