本文選題：BOT + 產(chǎn)權(quán)�。� 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：BOT目前在我國已作為一種重要的投融資方式，被廣泛地運(yùn)用于污水處理、公路、橋梁、隧道建設(shè)等諸多公共基礎(chǔ)設(shè)施建設(shè)項(xiàng)目，有力推動(dòng)了我國基礎(chǔ)設(shè)施建設(shè)發(fā)展。隨著BOT業(yè)務(wù)在我國的不斷推廣，對(duì)BOT業(yè)務(wù)的會(huì)計(jì)處理進(jìn)行規(guī)范，引導(dǎo)項(xiàng)目公司正確反映其運(yùn)營狀況，維護(hù)基礎(chǔ)設(shè)施建設(shè)的經(jīng)濟(jì)秩序日益重要。當(dāng)前我國BOT業(yè)務(wù)會(huì)計(jì)處理實(shí)務(wù)中，在資產(chǎn)確認(rèn)、信息披露等方面存在隨意處理的現(xiàn)象。導(dǎo)致這一現(xiàn)象產(chǎn)生的原因很多，，其中一個(gè)很重要的方面就是對(duì)BOT業(yè)務(wù)中產(chǎn)權(quán)界定不清晰，忽略了其產(chǎn)權(quán)主體特征對(duì)會(huì)計(jì)處理的影響。 本文認(rèn)為，BOT業(yè)務(wù)會(huì)計(jì)處理的核心是產(chǎn)權(quán)界定問題。由于BOT業(yè)務(wù)的主要契約內(nèi)容是特許經(jīng)營權(quán)，業(yè)務(wù)內(nèi)容的特殊性導(dǎo)致與其相關(guān)的資產(chǎn)確認(rèn)、收入確認(rèn)、資產(chǎn)管理、會(huì)計(jì)信息披露等會(huì)計(jì)處理上的特殊性。正確界定與業(yè)務(wù)相關(guān)的所有權(quán)、收益權(quán)、使用權(quán)是BOT業(yè)務(wù)會(huì)計(jì)處理的關(guān)鍵所在。本文依據(jù)產(chǎn)權(quán)理論、利益相關(guān)者理論及產(chǎn)權(quán)會(huì)計(jì)理論，深入分析了BOT業(yè)務(wù)各階段的產(chǎn)權(quán)主體關(guān)系，對(duì)其中的所有權(quán)、收益權(quán)和使用權(quán)進(jìn)行了界定并對(duì)其相應(yīng)的會(huì)計(jì)要素進(jìn)行了劃分。在此基礎(chǔ)上，本文深入研究了現(xiàn)行BOT業(yè)務(wù)相關(guān)會(huì)計(jì)處理規(guī)定中存在的問題，仍然從產(chǎn)權(quán)界定角度對(duì)這些問題進(jìn)行了詳細(xì)分析并提出了改進(jìn)建議。本文認(rèn)為，應(yīng)將特許權(quán)資產(chǎn)確認(rèn)為無形資產(chǎn)；項(xiàng)目公司確認(rèn)經(jīng)營收入不確認(rèn)建造收入；通過“工程施工”科目核算基礎(chǔ)設(shè)施建造支出；按資產(chǎn)產(chǎn)權(quán)屬性分別進(jìn)行后續(xù)支出會(huì)計(jì)處理；建立資產(chǎn)備查機(jī)制管理基礎(chǔ)設(shè)施資產(chǎn)；編制BOT業(yè)務(wù)會(huì)計(jì)信息披露報(bào)表完整反映BOT業(yè)務(wù)財(cái)務(wù)信息。 本文的研究，從BOT業(yè)務(wù)本質(zhì)出發(fā)，以產(chǎn)權(quán)理論為依據(jù)，針對(duì)BOT業(yè)務(wù)會(huì)計(jì)處理提出了與傳統(tǒng)會(huì)計(jì)不同的解決方案。既是對(duì)產(chǎn)權(quán)會(huì)計(jì)理論的深度探討，又是對(duì)BOT業(yè)務(wù)會(huì)計(jì)改革的有益嘗試。本文的研究成果，將有利于規(guī)范BOT業(yè)務(wù)會(huì)計(jì)處理，提高會(huì)計(jì)信息的客觀真實(shí)性。
[Abstract]:BOT has been widely used in many public infrastructure projects, such as sewage treatment, highway, bridge, tunnel construction and so on, as an important mode of investment and financing in China, which has greatly promoted the development of infrastructure construction in China.With the continuous promotion of BOT business in our country, it is increasingly important to standardize the accounting treatment of BOT business, guide the project company to reflect its operation status correctly, and maintain the economic order of infrastructure construction.At present, in the accounting treatment of BOT business in our country, there are some phenomena such as asset recognition, information disclosure and so on.There are many reasons leading to this phenomenon. One of the important aspects is that the definition of property right in BOT business is not clear and the influence of the main property rights characteristics on accounting treatment is ignored.This paper thinks that the core of bot business accounting is the problem of defining property right.Because the main contractual content of BOT business is franchise, the particularity of business content leads to the particularity of accounting treatment such as asset recognition, revenue recognition, asset management, accounting information disclosure and so on.The key of BOT business accounting is to define the right of ownership, right of income and right of use.Based on the property right theory, stakeholder theory and property accounting theory, this paper deeply analyzes the relationship between the main property rights in each stage of BOT business, and the ownership among them.The income right and the right to use are defined and the corresponding accounting elements are divided.On this basis, this paper deeply studies the problems existing in the current accounting regulations of BOT business, analyzes these problems in detail from the point of view of property right definition and puts forward some suggestions for improvement.This paper holds that the concession assets should be recognized as intangible assets; the project company should recognize the operating income not to recognize the construction income; the construction expenditure should be accounted for through the "engineering construction" account;According to the attribute of property right of assets, this paper carries on the following accounting treatment separately; establishes the mechanism of asset inventory to manage the infrastructure assets; compiles the BOT business accounting information disclosure report to reflect the BOT business financial information completely.According to the nature of BOT business and the theory of property right, this paper puts forward different solutions to the accounting treatment of BOT business from the traditional accounting.It is not only a deep discussion of property accounting theory, but also a beneficial attempt to reform BOT business accounting.The research results of this paper will help to standardize BOT business accounting processing and improve the objective authenticity of accounting information.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F285

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