我国PPP项目特许经营权会计处理面临的主要问题及对策研究

Research on the Main Problems and Countermeasures of Accounting Processing of Concession Rights of PPP Projects in China

近些年,PPP项目在全国广泛开展。但从我国实际情况来看,2008年财政部颁布的《企业会计准则解释第2号》规定:PPP项目特许经营权的资产属性存在金融资产、无形资产和混合资产三种确认方式,但对其会计核算缺乏具体的处理规范和细则,致使会计核算不统一。论文在《企业会计准则解释第2号》等规定的基础上对现有文献的归纳、结合,就完善我国PPP项目特许经营权会计处理提出建议,这对促进我国PPP项目的规范以及基础设施等的长远发展具有重要的意义。

In recent years,PPP projects have been widely carried out in China.However,from the point view of the actual situation in our country,the interpretation of accounting standards for enterprises No.2 issued by the ministry of finance in 2008 stipulates that there are three ways to confirm the asset attributes of the PPP project franchise,namely financial assets,intangible assets and mixed assets,but there is no specific treatment standard and detailed rules for its accounting,resulting in inconsistent accounting.On the basis of the accounting standards for enterprises interpretation No.2 and other provisions,this paper summarizes and combines the existing literature,and puts forward some suggestions for improving the accounting treatment of franchise rights of PPP projects in China,which is of great significance for promoting the long-term development of PPP projects and infrastructure in China.