Research On Accounting Issues Of BOT

The public infrastructure can not meet the needs of people with the improvement of living standards and the development of society.Satisfying the needs of public infrastructure is the most important issue should be solved,but to be honest,the country is performing series of new policies to promote nongovernmental investment and construction of a new infrastructure industry.In my opinion,BOT mode is a good way to solve the problem under such circumstances.BOT mode is an important method to supply infrastructure of society,and has been implemented to a lot of projects.However,there also some question accompanied by corresponding problems.As for the company,how to deal with the accounting treatments of BOT mode events is a question that deserves close investigation.In this paper,the investigation of accounting treatments about BOT mode events includes two aspects.On the one hand,how to define the properties of franchise and which principle is good to instruct accounting treatment.On the other hand,it is about the related measurement of accounting.The main ideas of research are as follows:First of all,this paper did research on BOT mode and explain some rules about BOT.Obviously,it is not same between the overseas and domestic about the treatment rules.When we analysis the status of accounting process which influence the development of BOT mode,we will find the answer.In the paper,I think the operators are most influenced by the differences of treatments.It will lead to different financial information about two projects that similar to each other.Mostly,it will affect the management of company.Therefore,it is necessary to analysis the accounting treatment for the BOT mode.Secondly,based on the concept and properties of franchise,we divide the franchise into three models and lay a foundation for analyzing the case.Finally,this passage introduces the process of analyzing the data about BOT mode events.And considering the recognition of the road infrastructure in RBIC.The result shows that is more reasonable to define the franchise as intangible assets.Moreover,for specific issues of the RBIC,the paper gives the strategies and guidelines to solve the practical questions.On the basis of a large quantity of document research,this paper move from actual operation level and the author's comprehension of BOT projects.It is very helpful for manager to deal with the relevant cases.