基于新的收入准则的BOT项目会计核算研究

Research on BOT project accounting based on the new revenue standards

随着社会经济的发展,要想在会计核算研究中处于优势地位,必须基于新收入准则对BOT项目会计核算提出更高要求,推动会计核算体系创新,确保会计核算的准确性。然而在具体的会计核算中,存在合同管理不严格、核算方法不标准、划分依据不明确、信息披露不一致、税务处理不规范等问题,直接影响BOT项目会计核算效能。文章基于新收入准则,对BOT项目会计核算的内容与重要意义展开分析,并阐述了其在会计核算中的不足,进而从规范合同管理、利用科学方法、引入现代技术、明确披露需求、合理化税务筹划等角度入手,为BOT项目会计核算工作提供优化路径,促进新收入准则下会计核算质量的提升。

With the development of social economy,in order to be in a dominant position in the accounting research,it is necessary to put forward higher requirements for the accounting of BOT projects based on the new revenue standards,promote the innovation of the accounting system,and ensure the accuracy of the accounting.However,in the specific accounting,there are some problems,such as lax contract management,non-standard accounting methods,unclear division basis,inconsistent information disclosure,and non-standard tax treatment,which directly affect the accounting efficiency of BOT projects.This paper is based on the new income standards,the content and significance of BOT project accounting analysis,and expounds the deficiencies in accounting,and then from the standard contract management,using scientific methods,the introduction of modern technology,clear disclosure requirements,rationalization tax planning,provide optimization path for BOT project accounting work,promote the quality of accounting under the new income standards.