【摘要】：傳統(tǒng)方式下,以提供公共服務(wù)為目的的基礎(chǔ)設(shè)施主要由政府部門(mén)建造、運(yùn)營(yíng)和維護(hù),相關(guān)資金也由公共預(yù)算來(lái)支持。但隨著經(jīng)濟(jì)的發(fā)展以及城市化進(jìn)程的加快,政府全權(quán)負(fù)責(zé)的基礎(chǔ)設(shè)施建設(shè)管理模式已經(jīng)逐漸顯現(xiàn)出資金、管理與技術(shù)的局限,難以滿足增長(zhǎng)的基礎(chǔ)設(shè)施需求,公私合作應(yīng)運(yùn)而生,其中“建設(shè)—經(jīng)營(yíng)—移交(BOT)”模式在大型基礎(chǔ)設(shè)施建設(shè)領(lǐng)域發(fā)展尤為迅速,已經(jīng)形成一種重要的經(jīng)濟(jì)業(yè)務(wù)類(lèi)型。由于實(shí)務(wù)中對(duì)BOT業(yè)務(wù)的會(huì)計(jì)處理方式差別很大,我國(guó)財(cái)政部于2008年發(fā)布了《企業(yè)會(huì)計(jì)準(zhǔn)則解釋第2號(hào)》,其中對(duì)BOT業(yè)務(wù)的會(huì)計(jì)處理進(jìn)行了規(guī)范,但相關(guān)會(huì)計(jì)核算還存在諸多問(wèn)題,會(huì)計(jì)信息質(zhì)量仍需進(jìn)一步提高。本文擬對(duì)我國(guó)準(zhǔn)則下BOT業(yè)務(wù)的會(huì)計(jì)處理問(wèn)題進(jìn)行探討,以期對(duì)準(zhǔn)則的完善和會(huì)計(jì)核算改進(jìn)有所幫助。 本文以背景介紹開(kāi)篇,首先闡述BOT業(yè)務(wù)的產(chǎn)生及重要性,并對(duì)國(guó)外的相關(guān)會(huì)計(jì)規(guī)范和國(guó)內(nèi)近年研究文獻(xiàn)進(jìn)行回顧,展示國(guó)際上此類(lèi)業(yè)務(wù)會(huì)計(jì)規(guī)范的制定和發(fā)展?fàn)顩r,同時(shí)對(duì)我國(guó)BOT業(yè)務(wù)會(huì)計(jì)問(wèn)題的主要研究成果進(jìn)行簡(jiǎn)要梳理；第二章是對(duì)BOT業(yè)務(wù)的概述,對(duì)業(yè)務(wù)本身的掌握是探討其會(huì)計(jì)核算問(wèn)題的必要前提；第三、四章對(duì)國(guó)內(nèi)外的相關(guān)會(huì)計(jì)規(guī)范內(nèi)容進(jìn)行了介紹,并簡(jiǎn)要分析了差異。 文章的主要部分是對(duì)BOT業(yè)務(wù)會(huì)計(jì)核算問(wèn)題的分析和探討,此部分以我國(guó)的會(huì)計(jì)準(zhǔn)則為基礎(chǔ)。首先是會(huì)計(jì)模式的分析,我國(guó)準(zhǔn)則承認(rèn)兩種資產(chǎn)屬性,即可能出現(xiàn)三種會(huì)計(jì)模式,本文經(jīng)過(guò)分析認(rèn)為應(yīng)該采用單一資產(chǎn)屬性,并通過(guò)對(duì)比選擇無(wú)形資產(chǎn),從而確定單一的無(wú)形資產(chǎn)會(huì)計(jì)模式：然后基于現(xiàn)行準(zhǔn)則的規(guī)定,對(duì)無(wú)形資產(chǎn)模式的會(huì)計(jì)核算問(wèn)題進(jìn)行討論,針對(duì)我國(guó)準(zhǔn)則實(shí)際應(yīng)用中存在的問(wèn)題、準(zhǔn)則中未明確及未涉及問(wèn)題,通過(guò)理論分析以及對(duì)國(guó)際上其他準(zhǔn)則規(guī)范的參考借鑒,在資產(chǎn)確認(rèn)和計(jì)量、收入確認(rèn)、利息費(fèi)用處理、后續(xù)支出以及信息披露等若干方面,提出了具體核算和準(zhǔn)則完善的建議。 由于能力限制,本文僅對(duì)部分問(wèn)題進(jìn)行了分析,文章最后也將一些未討論的爭(zhēng)議熱點(diǎn)列出,供各方研究探討,共同促進(jìn)會(huì)計(jì)理論與實(shí)務(wù)的完善�？傊�,BOT業(yè)務(wù)在我國(guó)應(yīng)用越來(lái)越廣泛,相關(guān)會(huì)計(jì)核算也亟需規(guī)范,以提供更加高質(zhì)量的經(jīng)濟(jì)信息。
[Abstract]:Traditionally, infrastructure for the purpose of providing public services is built, operated and maintained by government departments, and the related funds are supported by public budgets. However, with the development of economy and the acceleration of urbanization, the management mode of infrastructure construction, which is the sole responsibility of the government, has gradually revealed the limitations of capital, management and technology, and it is difficult to meet the increasing demand for infrastructure. Public-private cooperation emerged as the times require, in which "build-management-transfer (BOT)" model has developed rapidly in the field of large-scale infrastructure construction, and has formed an important type of economic business. Due to the great difference in accounting treatment of BOT business in practice, the Ministry of Finance of our country issued the explanation of Enterprise Accounting Standard No. 2 in 2008, in which the accounting treatment of BOT business is standardized, but there are still many problems related to accounting. The quality of accounting information still needs to be further improved. This paper probes into the accounting problems of BOT business under the standards of our country in order to be helpful to the improvement of the standards and accounting. This paper begins with a background introduction. First of all, it expounds the emergence and importance of BOT business, reviews the relevant accounting standards abroad and domestic research literature in recent years, and shows the international formulation and development of such business accounting standards. At the same time, the main research results of BOT business accounting in China are briefly summarized. The second chapter is an overview of the BOT business, and the mastery of the business itself is the necessary prerequisite to discuss the accounting issues; third, Chapter four introduces the contents of accounting standards at home and abroad, and briefly analyzes the differences. The main part of this paper is the analysis and discussion of BOT business accounting, which is based on the accounting standards of our country. First of all, the analysis of accounting model, our country standard recognizes two kinds of asset attribute, namely may appear three kinds of accounting mode, this article thinks that should adopt the single asset attribute, and chooses the intangible asset through the contrast, Therefore, the single accounting model of intangible assets is determined: then, based on the provisions of the current standards, the accounting problems of the intangible assets model are discussed. In view of the problems existing in the practical application of the standards in China, the standards are not clear and do not involve problems. Through theoretical analysis and reference to other international standards and norms, this paper puts forward some concrete accounting and standard suggestions on asset recognition and measurement, income recognition, interest cost treatment, follow-up expenditure and information disclosure. Due to the limitation of ability, this paper only analyzes some problems, and at the end of the article, it lists some undiscussed hot points for all parties to study and discuss, so as to promote the improvement of accounting theory and practice. In short, BOT business is more and more widely used in our country, and related accounting needs to be standardized in order to provide higher quality economic information.
【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(lèi)號(hào)】：F285

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本文編號(hào)：2282421