摘要
BT项目有利于缓解政府基础设施建设资金紧张的问题,并能够提高整个社会经济运行的效率和效果。我国目前尚未发布与BT项目会计核算相关的准则或解释,但参照国家发布的有关BOT项目的会计核算规定,可归纳分析出BT项目自身应当采用的会计核算原则和方法。
BT project can help our government to ease the problem of infrastructure funding constraints,and can improve the effect and efficiency of the whole society economic operation.Currently,there are no relevant financial accounting standards or explanations about the BT project released by our country.However,according to the relevant national BOT project accounting regulations,can be summarized in the analysis of the BT project itself should adopt the principles and methods of accounting.
关键词
BT
BOT
会计核算
建造服务
BT
BOT
financial accounting
construction services
