本文選題：BOT + 資產(chǎn)性質(zhì)��； 參考：《湖南科技大學(xué)》2014年碩士論文

【摘要】：BOT模式作為一種全新的融資和建設(shè)管理模式，在我國得到了積極推廣。BOT模式運行過程中所有權(quán)歸屬不明、資產(chǎn)性質(zhì)不清和負債確認難的問題，嚴重影響B(tài)OT項目管理和政府清產(chǎn)核資。論文探討了BOT項目資產(chǎn)性質(zhì)與負債確認的金融資產(chǎn)兼無形資產(chǎn)觀。認為BOT項目運作以特許經(jīng)營權(quán)為前提，特許經(jīng)營權(quán)決定了BOT項目的資產(chǎn)專用性。BOT項目運作架構(gòu)表明，產(chǎn)權(quán)理論、契約理論、資產(chǎn)專用理論和融資理論是BOT項目運作中項目公司正確確定BOT項目的資產(chǎn)性質(zhì)與負債的理論依據(jù)。項目公司中BOT項目的資產(chǎn)性質(zhì)，在“B”階段，融通資金時，項目公司的資產(chǎn)、負債、所有者權(quán)益同時增加；項目建造時，BOT項目所建造的資產(chǎn)所有權(quán)不屬于項目公司，項目公司將項目發(fā)包給他方不應(yīng)確認建造服務(wù)收入，應(yīng)當按照建造過程中支付的工程價款等考慮合同規(guī)定分別確認為金融資產(chǎn)或無形資產(chǎn)。在“O”階段，BOT業(yè)務(wù)所建造基礎(chǔ)設(shè)施不應(yīng)作為項目公司的固定資產(chǎn)；建造合同收入應(yīng)當按照收取或應(yīng)收對價的公允價值計量，并分別以下情況在確認收入的同時，確認金融資產(chǎn)或無形資產(chǎn)。在“T”階段，特許經(jīng)營期結(jié)束時，無形資產(chǎn)已經(jīng)攤銷完畢，資產(chǎn)賬面凈值為零，不再確認為資產(chǎn)。項目公司中BOT項目的負債確認，在“B”階段，如果是負債融資，，根據(jù)借款期限分別計入長期借款或者短期借款，若是權(quán)益融資，則計入股本（或?qū)嵤召Y本）。在“O”階段，BOT項目資產(chǎn)的實質(zhì)決定了BOT項目資產(chǎn)性質(zhì)的金融資產(chǎn)模式或無形資產(chǎn)模式，項目公司自授權(quán)方取得資產(chǎn)時，應(yīng)以其公允價值確認，未提供與獲取該資產(chǎn)相關(guān)的服務(wù)前應(yīng)確認為一項負債。在“T”階段，BOT項目企業(yè)成為金融工具合同的一方時，應(yīng)當隨金融資產(chǎn)賬面凈值歸零而將金融負債歸零。最后依據(jù)BOT項目的資產(chǎn)性質(zhì)與負債確認的理論分析，進行了案例研究，對實踐中的BOT項目的資產(chǎn)性質(zhì)與負債確認具有一定的借鑒意義。
[Abstract]:As a new mode of financing and construction management, the BOT model has been actively promoted in China. In the process of running, the ownership of the model is unclear, the nature of assets is unclear and the identification of liabilities is difficult. Seriously affect the BOT project management and government capital clearance. This paper discusses the concept of financial assets and intangible assets in the recognition of assets and liabilities of BOT projects. It is concluded that the operation of BOT project is based on franchise, and franchise determines the asset specificity of BOT project. Bot project operation framework shows that property right theory, contract theory, etc. Asset specific theory and financing theory are the theoretical basis for the project company to determine the property and liability of BOT project correctly in the operation of BOT project. The nature of the assets of the BOT project in the project company, in the "B" stage, the assets, liabilities and owner's equity of the project company increase at the time of the financing; the ownership of the assets constructed by the bot project does not belong to the project company at the time of the construction of the project. The project company to contract the project to the other party shall not recognize the income from construction services, shall be in accordance with the construction process to pay the cost of the project, etc., shall be recognized as financial assets or intangible assets according to the terms of the contract. The infrastructure constructed by the bot business during the "O" phase shall not be regarded as the fixed assets of the project company; the income from the construction contract shall be measured at the fair value of the received or receivable consideration, and shall be recognized at the same time as the income is recognized in the following circumstances: Recognition of financial or intangible assets. In the "T" phase, at the end of the franchise period, intangible assets have been amortized, the net book value of assets is zero and is no longer recognized as an asset. The liabilities of the BOT project in the project company are recognized that in the "B" stage, in the case of debt financing, long-term or short-term borrowing is recorded according to the borrowing period, and equity (or paid-in capital) is recorded in the case of equity financing. In the "O" stage, the substance of the bot project assets determines the financial asset model or the intangible asset model of the nature of the BOT project assets. When the project company acquires the assets from the authorized party, it shall be recognized at its fair value. A liability shall be recognized until the service relating to the acquisition of the asset is provided. In the "T" stage, when the bot project enterprise becomes one of the parties to the financial instrument contract, it should return the financial liabilities to zero with the net book value of the financial assets returning to zero. Finally, based on the theoretical analysis of asset nature and liability recognition of BOT project, a case study is carried out, which has certain reference significance to the asset nature and liability recognition of BOT project in practice.
【學(xué)位授予單位】：湖南科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F285

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