發(fā)布時間：2018-05-29 11:48

  本文選題：公路BOT項目 + 公路經(jīng)營企業(yè)　； 參考：《長安大學(xué)》2013年碩士論文

【摘要】：公路經(jīng)營企業(yè)BOT項目的建設(shè)為我國公路網(wǎng)的快速發(fā)展和完善起到了重要的作用，隨著BOT項目的快速發(fā)展，財政部2006年頒發(fā)了《企業(yè)會計準(zhǔn)則解釋第2號》用以規(guī)范BOT項目相關(guān)的會計處理問題。但是解釋對于會計體系中資產(chǎn)的確認(rèn)、計量、列報以及披露等問題并沒有具體的操作規(guī)定，各個公路經(jīng)營公司會按照自己的理解進(jìn)行相應(yīng)的會計處理，導(dǎo)致沒有統(tǒng)一的會計核算口徑以及列報和披露方式，，進(jìn)而影響利益相關(guān)者做出有用的投資決策。 本文圍繞公路BOT項目存在的相關(guān)會計問題進(jìn)行了分析討論，并提出了自己的觀點和改進(jìn)完善措施。首先在研究了《國際財務(wù)報告解釋公告第12號——服務(wù)特許權(quán)協(xié)議》和《企業(yè)會計準(zhǔn)則解釋第2號》相關(guān)的解釋之后，通過對國外BOT項目的實務(wù)現(xiàn)狀的列舉分析以及國內(nèi)學(xué)者對BOT項目會計問題的研究現(xiàn)狀總結(jié)的基礎(chǔ)之上，對BOT項目建設(shè)前期、建設(shè)期、經(jīng)營期以及資產(chǎn)移交等存在爭議的問題，提出了自己的分析和見解。建設(shè)前期主要涉及為獲得土地使用權(quán)而發(fā)生的支出業(yè)務(wù)和發(fā)生的其他前期支出的確認(rèn)、計量和核算；建設(shè)期主要討論了建造合同和建造成本以及利息費(fèi)用的確認(rèn)與計量問題；經(jīng)營期主要研究了BOT項目資產(chǎn)的減值準(zhǔn)備、大中小修理以及更新改造的問題；對于資產(chǎn)的移交則討論了特許經(jīng)營權(quán)所依托的實務(wù)資產(chǎn)范圍的界定。 最后，本文在前文所討論的問題基礎(chǔ)之上，對公路經(jīng)營企業(yè)BOT項目的財務(wù)列報和披露進(jìn)行了探討，列舉了本文中由于觀點與現(xiàn)行做法不同而導(dǎo)致的差異，主要是無形資產(chǎn)、在建工程以及長期待攤費(fèi)用三個表內(nèi)項目的變化，并提出在附注中應(yīng)該增加對前期差錯影響、有關(guān)車輛通行費(fèi)的標(biāo)準(zhǔn)和通行量變化的披露、公路經(jīng)營企業(yè)各收費(fèi)路段經(jīng)營情況的披露以及移交資產(chǎn)清單等內(nèi)容的披露。 通過對BOT項目的相關(guān)業(yè)務(wù)中存在爭議的問題進(jìn)行討論，并對規(guī)范公路經(jīng)營企業(yè)的BOT項目業(yè)務(wù)的會計處理提出建議，有利于完善我國的會計理論體系。
[Abstract]:The construction of BOT project in highway management enterprise has played an important role in the rapid development and improvement of highway network in China. With the rapid development of BOT project, In 2006, the Ministry of Finance issued the Enterprise Accounting Standards interpretation No. 2 to regulate the accounting treatment related to the BOT project. However, it is explained that there are no specific operational provisions for the recognition, measurement, presentation and disclosure of assets in the accounting system, and each highway operating company will conduct corresponding accounting treatment according to its own understanding. This leads to a lack of uniform accounting calibre and presentation and disclosure, which in turn affects stakeholders in making useful investment decisions. This paper analyzes and discusses the related accounting problems existing in highway BOT project, and puts forward its own viewpoints and improvement measures. First of all, after studying the relevant interpretations of the IFRS Proclamation No. 12-Service concession Agreement and the Enterprise Accounting Standards interpretation No. 2, Based on the enumeration and analysis of the practical situation of foreign BOT projects and the summary of domestic scholars' current research on the accounting problems of BOT projects, there are some controversial issues in the pre-construction period, operating period and asset transfer of the BOT project. Put forward own analysis and opinion. In the early stage of construction, it mainly involves the recognition, measurement and accounting of the expenses incurred in order to obtain the right to the use of land, and the confirmation and measurement of the construction contract and the cost of construction as well as the cost of interest during the construction period. This paper mainly studies the preparation of impairment of BOT project assets, the repair of large, medium and small size, and the renewal of assets during the operation period, and discusses the definition of the scope of practical assets on which the franchise depends for the transfer of assets. Finally, on the basis of the problems discussed above, this paper discusses the financial presentation and disclosure of BOT projects in highway management enterprises, and lists the differences caused by different viewpoints and current practices in this paper, mainly intangible assets. Changes in the three items in the form of construction work in progress and long-term unamortized expenses, and it is proposed that the disclosure of the impact of prior errors, the standards of vehicle tolls and changes in traffic volume should be added to the notes. The disclosure of the operation of each toll section and the list of transferred assets of the highway operation enterprise. This paper discusses the controversial problems in the related business of BOT project, and puts forward some suggestions on how to regulate the accounting treatment of BOT project business in highway management enterprises, which is helpful to perfect the accounting theory system of our country.
【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】：2013
【分類號】：F275.2

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 張鵬;;BOT項目資產(chǎn)屬性與會計核算處理方法探析[J];財會學(xué)習(xí);2017年12期

相關(guān)碩士學(xué)位論文 前2條

1 孫赫;我國BOO項目會計處理研究[D];財政部財政科學(xué)研究所;2015年

2 楊雪超;公路經(jīng)營企業(yè)管理收費(fèi)公路相關(guān)會計問題探討[D];長安大學(xué);2015年

本文編號：1950774