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chang jian ppp xiang mu yun zuo mo shi hui ji he suan guan jian
Pages: 54-57
Year: Issue:  16
Journal: Finance and Accounting Monthly

Keyword:  PPP模式BOT模式特许经营会计核算;
Abstract: 自2014年以来,国家在基础设施领域大力推广PPP模式,但PPP模式如何进行会计核算尚缺乏明确的准则规范。本文从资产的权属、未来收益的确定性等角度出发,基于BOT模式会计核算原则,对常见PPP项目模式下的会计处理提出了建议,以期为规范PPP模式会计核算提供参考。
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