Research On Accounting Under BOT Model In The Listed Companies

With the development of the economy of our country, the urbanization has brought out the rapid development of franchise projects. As a totally new financial model, BOT can not only improve project construction and operation efficiency, but also support government’s finances. So BOT model has been more widely used in C hina.Although the Ministry of Finance issued "Interpretation of Accounting Standards for Enterprises No. 2" in 2008, it still can’t deal with the specific Accounting issues related to BOT projects. O ur Accounting Standards and the interpretations don’t make specific provisions. Particularly, compared with other projects, BOT projects’ assets attribute still has many particularities. So start with the study of asset attribute, this paper is trying to do some research on the relevant accounting problems, in order to provide some suggestions to the use and improvement of the standards.This paper is divided into five chapters. The first chapter presented the background and the significance of the topic. The study of the situation at home and abroad were also briefly described and evaluated. The second chapter summarized BOT Model, briefly described the background and concepts of the BOT model. The main emphasis was put on the operation of the model, after that, this chapter also introduced the accounting standards of BOT model at home and abroad, and did some further comparison. The third chapter discussed the asset attribute and the specific accounting issues related to BOT model. The forth chapter introduced the accounting issues related to BO T projects in the listed companies and analyzed the problems. The fifth chapter raised some accounting problems and made some suggestions.This paper studied the franchise asset accounting model of the BOT project, and believed that the intangible assets model is more appropriate. It has a theoretical innovation. At the same time, in this paper the accounting problems and suggestions of listed companies related to BOT project in C hina were proposed, these suggestions has a strong targeted on the solution of the problem. But this paper mainly studied the typical BOT project, not conta ined all the BO T projects. So there may be some limitations.