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di fang zheng fu tou rong zi ping tai gong si gong yi xing zi chan hui ji chu li fang fa tan xi
Pages: 70-73
Year: Issue:  5
Journal: Finance & Accounting for Communications

Keyword:  公益性资产平台公司会计处理;
Abstract: 地方政府成立的投融资平台公司对公益性基础设施投资所形成的资产是否符合会计学上的"资产"定义标准,该如何规范列报。针对此问题,笔者试图结合自身从事平台公司会计核算的亲身实践,在逐一梳理归纳几种处理方法并比较其融资效果的基础上,从理论及实践的角度谈谈自己的一点体会。
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