摘要
BOT方式广泛应用于公共基础设施建设,是社会资本与公共资本相结合的产物。就项目公司而言,BOT项目资产的实质是用益物权而非作为其载体的实物资产;用益物权的具体内容决定了BOT会计模式的选择:金融资产模式拟或无形资产模式。
BOT is wildly used in infrastructure constructions, which is the combination of social capital and public capital. BOT project asset is essentially usufructuary right, but not physical asset. The contents of usufructuary right determine the se- lection of accounting models, financial asset model and intangible asset model included.
出处
《财务与金融》
北大核心
2009年第6期21-24,共4页
Accounting and Finance
关键词
BOT
用益物权
金融资产模式
无形资产模式
BOT, Usufructuary Right, Financial Asset Model, Intangible Asset Model
