《企业会计准则解释第14号》对社会资本方在PPP项目中会计处理的影响分析

Analysis of the Impact of"Interpretation of Accounting Standards for Enterprises No.14"on the Accounting Treatment of Social Capital in PPP Projects

PPP项目模式是近些年在我国大型公共基础设施建设中普遍采用的一种政府方与社会资本方合作运作模式,随着这一模式的深化发展,相关法律法规与制度规范也在日益完善。2021年财政部发布的《企业会计准则解释第14号》针对PPP项目模式运营内容,从社会资本方的角度进一步规范了相关PPP项目的会计处理内容,对当前PPP项目运作造成了部分影响。论文以此为切入点,结合具体案例分析这一准则解释对PPP项目在项目模式、项目融资、税务处理等方面的影响,并站在社会资本方的角度提出应对策略。

PPP project mode is a cooperative operation mode between government and social capital widely adopted in China's large-scale public infrastructure construction in recent years.With the deepening development of this mode,relevant laws,relevant regulations and institutional norms are increasingly improved.In 2021,The Ministry of Finance issued"Interpretation of Accounting Standards for Enterprises No.14",which is aimed at the operation content of PPP project mode,and further standardized the accounting treatment content of relevant PPP projects from the perspective of social capital,causing partial impact on the current PPP project operation.Taking this as the starting point,this paper analyzes the impact of this interpretation on PPP projects in project mode,project financing,tax treatment and other aspects with specific cases,and proposes countermeasures from the perspective of social capital.