本文選題：高速公路BOT項(xiàng)目　切入點(diǎn)：公路經(jīng)營(yíng)企業(yè)　出處：《長(zhǎng)安大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：20世紀(jì)90年代以來(lái),我國(guó)的基礎(chǔ)設(shè)施建設(shè)呈現(xiàn)快速增長(zhǎng)的趨勢(shì),公共服務(wù)基礎(chǔ)設(shè)施建設(shè)所需資金數(shù)額龐大,而財(cái)政資金在彌補(bǔ)基礎(chǔ)設(shè)施所需資金上顯得心有余而力不足。因此,為了減少政府財(cái)政壓力、充分利用社會(huì)資金并借助社會(huì)企業(yè)的先進(jìn)管理經(jīng)驗(yàn),BOT業(yè)務(wù)應(yīng)運(yùn)而生。公路作為公共基礎(chǔ)設(shè)施的重要組成部分,在建設(shè)與運(yùn)營(yíng)的過(guò)程中,采用BOT方式能夠充分利用各方資源,達(dá)到較優(yōu)的社會(huì)效益和經(jīng)濟(jì)效益。但是高速公路BOT項(xiàng)目在發(fā)展中也出現(xiàn)了會(huì)計(jì)處理上的一些問(wèn)題。本文以我國(guó)19家A股公路上市公司為主要研究對(duì)象,分析了BOT項(xiàng)目會(huì)計(jì)處理的相關(guān)理論,包括公共產(chǎn)品理論、產(chǎn)權(quán)會(huì)計(jì)理論、利益相關(guān)者理論等,這些理論構(gòu)成了高速公路BOT項(xiàng)目會(huì)計(jì)處理的理論基礎(chǔ);分析了我國(guó)高速公路和高速公路BOT業(yè)務(wù)的發(fā)展現(xiàn)狀;指出了我國(guó)高速公路BOT項(xiàng)目在項(xiàng)目前期、建設(shè)期和運(yùn)營(yíng)期會(huì)計(jì)處理上的不足之處,具體包括項(xiàng)目建設(shè)前期費(fèi)用的披露不充分、特許經(jīng)營(yíng)權(quán)資產(chǎn)屬性劃分不恰當(dāng)、土地使用權(quán)的處理方式不一致、特許經(jīng)營(yíng)權(quán)的確認(rèn)時(shí)點(diǎn)不當(dāng)、借款費(fèi)用的處理不明確、建造合同收入處理不清晰、項(xiàng)目運(yùn)營(yíng)期未實(shí)現(xiàn)融資收益處理不明確、需移交的基礎(chǔ)設(shè)施的范圍界定不明確等;在結(jié)合實(shí)際情況和會(huì)計(jì)準(zhǔn)則的基礎(chǔ)上提出了相關(guān)改進(jìn)建議,包括加大前期費(fèi)用的明細(xì)披露、特許經(jīng)營(yíng)權(quán)應(yīng)采用單一無(wú)形資產(chǎn)模式、無(wú)論以何種方式取得的土地使用權(quán)均計(jì)入特許經(jīng)營(yíng)權(quán)成本、無(wú)形資產(chǎn)特許經(jīng)營(yíng)權(quán)在項(xiàng)目完工時(shí)進(jìn)行結(jié)轉(zhuǎn)、依據(jù)實(shí)質(zhì)重于形式的原則確認(rèn)借款費(fèi)用資本化的范圍和時(shí)點(diǎn)、采用車流量法對(duì)特許經(jīng)營(yíng)權(quán)進(jìn)行攤銷且減值允許轉(zhuǎn)回、采用成本加成法確認(rèn)建造合同收入、長(zhǎng)期應(yīng)收款未實(shí)現(xiàn)融資收益計(jì)入營(yíng)業(yè)收入等。通過(guò)本文對(duì)高速公路BOT項(xiàng)目會(huì)計(jì)處理的改進(jìn)研究,有利于規(guī)范公路經(jīng)營(yíng)企業(yè)關(guān)于BOT項(xiàng)目會(huì)計(jì)處理的行為,進(jìn)一步完善我國(guó)的會(huì)計(jì)理論體系。
[Abstract]:Since 1990s, the infrastructure construction of our country has shown a trend of rapid growth. The amount of funds required for the construction of public service infrastructure is huge, and the financial funds are more than enough to make up for the funds required for the infrastructure. In order to reduce the financial pressure of the government, make full use of social funds and make full use of the advanced management experience of social enterprises, bot business emerges as the times require. As an important part of public infrastructure, the highway is built and operated in the process of construction and operation. Using BOT method can make full use of all kinds of resources, To achieve better social and economic benefits. But there are some problems in accounting treatment in the development of expressway BOT project. This paper takes 19 A-share listed companies as the main research object. This paper analyzes the related theories of BOT project accounting, including public goods theory, property rights accounting theory, stakeholder theory and so on. These theories constitute the theoretical basis of highway BOT project accounting treatment. This paper analyzes the current situation of the development of expressway and expressway BOT business in China, points out the deficiencies of the accounting treatment of the expressway BOT project in the early, construction and operation periods of the project. It includes the inadequate disclosure of the pre-construction expenses of the project, the improper division of the asset attributes of the franchise, the inconsistent treatment of the land use right, the improper recognition of the franchise, and the unclear treatment of the borrowing costs. The construction contract revenue treatment is not clear, the project operation period unrealized financing income treatment is not clear, the scope of the infrastructure to be transferred is not clear, and the relevant improvement suggestions are put forward on the basis of the actual situation and accounting standards. Including increasing the detailed disclosure of pre-stage expenses, franchise should adopt a single intangible asset model, regardless of how to obtain the land use rights are included in the cost of franchise, intangible assets franchise right to carry over when the project is completed, According to the principle that substance is more important than form, the scope and time point of capitalization of borrowing expenses are confirmed, the franchise is amortized by vehicle flow method and the impairment is allowed to be reversed, and the construction contract income is confirmed by cost addition method. The unrealized financing proceeds of long-term receivables are included in the operating income, etc. Through the research on the improvement of the accounting treatment of highway BOT project in this paper, it is helpful to standardize the behavior of highway management enterprises about the accounting treatment of BOT projects. Further improve our country's accounting theory system.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F285;F542.6

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本文編號(hào)：1567673