本文選題：高速公路BOT項目　切入點：公路經(jīng)營企業(yè)　出處：《長安大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：20世紀90年代以來,我國的基礎(chǔ)設(shè)施建設(shè)呈現(xiàn)快速增長的趨勢,公共服務(wù)基礎(chǔ)設(shè)施建設(shè)所需資金數(shù)額龐大,而財政資金在彌補基礎(chǔ)設(shè)施所需資金上顯得心有余而力不足。因此,為了減少政府財政壓力、充分利用社會資金并借助社會企業(yè)的先進管理經(jīng)驗,BOT業(yè)務(wù)應(yīng)運而生。公路作為公共基礎(chǔ)設(shè)施的重要組成部分,在建設(shè)與運營的過程中,采用BOT方式能夠充分利用各方資源,達到較優(yōu)的社會效益和經(jīng)濟效益。但是高速公路BOT項目在發(fā)展中也出現(xiàn)了會計處理上的一些問題。本文以我國19家A股公路上市公司為主要研究對象,分析了BOT項目會計處理的相關(guān)理論,包括公共產(chǎn)品理論、產(chǎn)權(quán)會計理論、利益相關(guān)者理論等,這些理論構(gòu)成了高速公路BOT項目會計處理的理論基礎(chǔ);分析了我國高速公路和高速公路BOT業(yè)務(wù)的發(fā)展現(xiàn)狀;指出了我國高速公路BOT項目在項目前期、建設(shè)期和運營期會計處理上的不足之處,具體包括項目建設(shè)前期費用的披露不充分、特許經(jīng)營權(quán)資產(chǎn)屬性劃分不恰當、土地使用權(quán)的處理方式不一致、特許經(jīng)營權(quán)的確認時點不當、借款費用的處理不明確、建造合同收入處理不清晰、項目運營期未實現(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)合實際情況和會計準則的基礎(chǔ)上提出了相關(guān)改進建議,包括加大前期費用的明細披露、特許經(jīng)營權(quán)應(yīng)采用單一無形資產(chǎn)模式、無論以何種方式取得的土地使用權(quán)均計入特許經(jīng)營權(quán)成本、無形資產(chǎn)特許經(jīng)營權(quán)在項目完工時進行結(jié)轉(zhuǎn)、依據(jù)實質(zhì)重于形式的原則確認借款費用資本化的范圍和時點、采用車流量法對特許經(jīng)營權(quán)進行攤銷且減值允許轉(zhuǎn)回、采用成本加成法確認建造合同收入、長期應(yīng)收款未實現(xiàn)融資收益計入營業(yè)收入等。通過本文對高速公路BOT項目會計處理的改進研究,有利于規(guī)范公路經(jīng)營企業(yè)關(guān)于BOT項目會計處理的行為,進一步完善我國的會計理論體系。
[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】：長安大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F285;F542.6

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