Research On Accounting Problem Of BOT Mode

In recent years,with the development of economy in our country,the BOT mode between government and enterprises is becoming more and more extensive.But for BOT mode accounting treatment problems,the BOT mode in deep plagued by many enterprises,obstruct the development of BOT operations in China.BOT mode as a new mode,the main participants is between enterprise and the government,enterprises to establish infrastructure projects,but its ownership belongs to the government.The government as a return to give enterprises in a specific period of business to franchise.Through the way of that transfer of construction-operation-solved the problem of the government at the beginning of the construction fund shortage.BOT in our country at present the current accounting standards for business accounting,mainly divided into two kinds of different patterns,namely the mode of financial assets and intangible assets.This article embarks from the practice Angle to Chongqing Luqiao as a case,on the one hand,from the Angle of the theory,combined with the current domestic and international accounting standards of the BOT patterns,discuss in BOT mode to the problem of the initial measurement of assets and subsequent measurement of assets is put forward the corresponding opinions and views.on the other hand,combined with the practical application,starting from the practical application of the enterprise,combining with the practice for accounting treatment status quo of the BOT mode,through the case analysis,to explore the different accounting methods for the influence of the financial statements,and the corresponding suggestion for the issues of accounting treatment.In the case of between two modes,our country's accounting standards is not for explanation of this situation.Based on the combination of such international situation on the basis of relevant accounting treatment,taking Chongqing road as an example.To explore new methods of accounting treatment about BOT mode.On the basis of the investigation of BOT business accounting,we will gradually improve the details of the information disclosure of BOT business in China.Comparison and analysis the two different accounting treatment effect on the financial statements,make statements in BOT business accounting issues relating to the enterprise will not produce misunderstanding.Based on the experience of Chongqing bridge company,this paper makes reasonable comments on the disclosure of BOT business.All in all,this article,in the form of theory combined with the actual accounting treatment of the BOT mode is put forward the corresponding operational suggestions,making this mode in our country can develop more smoothly.