建筑施工企业BOT项目无形资产模式下的会计实务

The accounting practice of building construction enterprise BOT project under intangible assets mode

介绍了BOT项目的内涵及其管理运作模式,针对无形资产模式下的会计实务问题,探讨了建筑施工企业BOT项目的会计实务核算方式,有利于建筑施工企业BOT项目的建设、运营与管理。

This paper introduced the connotation and its management operation mode of BOT project,according to the accounting practice problems under intangible assets mode,discussed the accounting practice calculation way of building construction enterprise BOT project,helpful to the construction,operation and management of building construction enterprise BOT project.