發(fā)布時間：2018-07-06 12:14

  本文選題：BOT模式 + 公路資產(chǎn)　； 參考：《長安大學(xué)》2013年碩士論文

【摘要】：隨著BOT模式在我國應(yīng)用的深入，有關(guān)BOT模式在會計核算上的問題日漸凸顯�，F(xiàn)如今對以BOT方式建造的資產(chǎn)的會計確認(rèn)已經(jīng)有了明確的規(guī)范和要求，但是隨著BOT業(yè)務(wù)的進(jìn)展，尤為突出的一個問題就是在BOT模式下的后續(xù)支出在理論和規(guī)范上出現(xiàn)了空白。這將影響到BOT模式下資產(chǎn)大修理屬性的問題，，理論依據(jù)從何而來，在實(shí)務(wù)中如何進(jìn)行會計核算等等一系列的相關(guān)問題，并且這些問題已經(jīng)逐漸顯露在公路上市公司的財務(wù)報告中，關(guān)于BOT模式下公路資產(chǎn)大修理會計核算的問題亟待研究。 本文主要針對BOT模式下公路資產(chǎn)大修理的會計核算進(jìn)行研究，包括其特殊性、理論依據(jù)、實(shí)務(wù)驗(yàn)證以及會計核算等。具體如下： 首先，本文通過現(xiàn)有的研究成果和實(shí)務(wù)，指出BOT模式下公路資產(chǎn)大修理會計核算存在的一系列問題，并從對特許經(jīng)營權(quán)的會計確認(rèn)和公路資產(chǎn)的后續(xù)支出兩方面，分析了BOT模式下公路資產(chǎn)會計核算的特殊性。 其次，分析BOT模式下的公路資產(chǎn)大修理的本質(zhì)，本文認(rèn)為BOT模式下的公路資產(chǎn)大修理屬于大修理的范疇，但其本身的特殊性會影響到其會計核算。 再次，鑒于BOT模式下公路資產(chǎn)大修理的這種特殊性，文章探索理論依據(jù)，并在實(shí)務(wù)中分階段驗(yàn)證其可行性。其中，針對BOT模式下公路資產(chǎn)大修理會計核算最關(guān)鍵的問題，即公路資產(chǎn)大修理支出的確認(rèn)，本文建議將其確認(rèn)為長期待攤費(fèi)用。 最后，在遵循現(xiàn)有的理論和規(guī)范的基礎(chǔ)上，本文提出了BOT模式下公路資產(chǎn)大修理會計核算的具體內(nèi)容，并歸總有關(guān)BOT模式下公路資產(chǎn)大修理會計核算的研究結(jié)論，即BOT模式下公路資產(chǎn)大修理屬于大修理范疇，同時需要資本化處理，并包括歸集修理支出，結(jié)轉(zhuǎn)修理成本，攤銷，披露四部分內(nèi)容。
[Abstract]:With the application of bot model in our country, the accounting problems of bot model become more and more prominent. Nowadays, accounting recognition of assets constructed by bot has been clearly standardized and required, but with the development of bot business, one of the most outstanding problems is that there is a blank in theory and regulation of the follow-up expenditure in bot mode. This will affect the property of asset repair under bot mode, where the theoretical basis comes from, how to carry out accounting in practice, and so on. These problems have been gradually revealed in the financial reports of highway listed companies. This paper mainly focuses on the accounting of highway asset repair under bot mode, including its particularity, theoretical basis, practical verification and accounting. First of all, through the existing research results and practice, this paper points out a series of problems in the accounting of highway assets repair under bot model. The particularity of highway asset accounting under bot mode is analyzed from the accounting recognition of franchise and the follow-up expenditure of highway assets. Secondly, this paper analyzes the nature of highway asset repair under bot mode. This paper thinks that highway asset repair under bot mode belongs to the category of major repair, but its particularity will affect its accounting. Thirdly, in view of the particularity of highway asset repair under bot mode, this paper explores the theoretical basis and verifies its feasibility in practice in stages. In view of the most critical problem in accounting for highway asset overhaul under bot mode, that is, the confirmation of highway asset overhaul expenditure, this paper suggests that it should be recognized as a long-term unamortized expense. Finally, on the basis of the existing theories and norms, this paper puts forward the concrete contents of highway asset overhaul accounting under bot model, and puts forward the research conclusions about highway asset overhaul accounting under bot mode. That is to say, highway assets repair belongs to the category of major repair under bot mode, which needs capitalization treatment, and includes four parts: collection of repair expenses, carrying over repair cost, amortization and disclosure of four parts.
【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】：F285

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 郭旭;哈佛分析框架下桂林旅游有限公司財務(wù)分析[D];廣西師范大學(xué);2016年

本文編號：2102754