The Research On The Issues Related To Accounting Process Of YangJiaxi Project In PPP Model

The steady growth of China's economy has led to the development of social infrastructure,but at the same time,the deterioration of the environment and ecology,the gap between supply and demand of public services and other issues also hinder the progress of society.Large amount of investment and long construction cycle impede infrastructure,so the development of urbanization in this area has been relatively backward.In order to solve the problem of the government's financial capital in infrastructure construction,the state has put forward the development direction of PPP model in 2015.PPP model is the cooperation between public sector and the private sector in the field of infrastructure,collectively,the earliest and most widely used for the operation is BOT model.However,there are still many deficiencies in the current accounting treatment methods for BOT.At the same time,for the more generalized PPP model,there is a lack of standardized and unified accounting standards as a guide in practice.This paper selects Yang Jiaxi sewage treatment project as an example,according to the existing problems in the accounting process,hoping to develop a unified PPP model of accounting system.Through the above analysis,this paper argues that the establishment of a single model of intangible assets accounting method is more suitable for the current situation,but also to reduce the differences in the follow-up measurement.In addition,this paper also puts forward the specific suggestions of accounting treatment in the various stages of the project under the mode of intangible assets.