BOT模式项目公司的会计处理

The Accounting Management of Project Companies Based on BOT Model

BOT模式是在我国公共基础设施建设领域广泛应用的一种融资建设方式,运作过程中的会计处理涉及多个参与主体,项目公司处于运作过程的关键位置,在整个项目设施建设、运营过程中,其会计处理最为复杂。本文梳理了BOT模式项目公司的会计处理规范,并通过案例分析其会计处理过程,提出在现行规范下应注意把握BOT项目业务的前提条件和金融资产模式下初始金额的计量标准,注意从公正合理的角度选择资产确认的时点,解决预计负债确认与计量差异大的问题,以公允价作为无形或金融资产的计量属性。

BOT model has been widely used in the area of public infrastructure to finance the construction.The key project companies have the most complicated accounting treatment in the construction and operation of the entire project facilities.This paper sorts out the accounting treatment specifications of the project company under the BOT model,and introduces the accounting treatment process through case analysis,and finally puts forward the issues that the project company should pay attention to under the current regulations in the accounting treatment under the BOT model.