BOT项目公司解散清算的会计处理

The Accounting Treatment of BOT Project Company's Dissolution and Liquidation

公司在解散清算过程中,除要履行一定的法律程序之外,公司资产的清理、公司债务的清偿和公司剩余资产的分配等及其相应的会计处理是整个清算过程的主要内容。以BOT融资模式实施的建设项目,在特许经营期满后结束项目的经营权时,要按照解散清算的会计处理方法完成相关的会计处理工作。

During the dissolution and liquidation of the company, except for the fulfilling of certain legal process, the liquidation of assets, the settlement of debts, and the distribution of residual assets and corresponding accounting treatment are also the main parts of the whole procedure of dissolution and liquidation. The construction project implemented under the BOT financial model should accomplish relevant accounting treatment according to the accounting treatment of dissolution and liquidation when the right of project management stops after the franchising period.