英文摘要
ABSTRACT
"Honest and credit , is the base of accounting ." In recent years , the huge demands
for infrastructures and other public facilities in china promote the development of PPP
model .As PPP model can solve the problem effectively that public projects lack fund
and operate inefficiently, it has been strongly supported by the government‘s policies.
Currently a large number of literatures have researed PPP projects from many angles,
but there is a lack of research on PPP projects from an accounting perspective. The
Ministry of Finance has issued a BOT project accounting standards to guide accounting ,
but no specific standards guide the accounting of PPP projects. Therefore, it is necessary
to research what the relation and distinction between the accounting of BOT and PPP
projects are,if the accounting standards of BOT projects can guide the PPP projects ,and
what the problems of the accounting of PPP projects are and how to solve them.
This study defined PPP as narrow PPP projects ,and the accounting problems are
defined as the accounting recognition issues.Under current accounting standards and
basic accounting theories of property rights , as well as the existing research on
accounting theories, the paper analyses what basic accounting standards PPP projects
should follow to account, including accounting objectives, accounting premises and
accounting principles. The contrast among the accounting of the general business ,
BOT projects and PPP projects makes it clear that the accounting of PPP projects is
special and the explanation No.2 of accounting standards can be partly applied to PPP
projects.Finally,the paper analyses accounting problems of PPP projects .Three aspects
of suggestions are offered combined with the international accounting standards after
studying the development and application experience of PPP accounting regulations of
UK,which are to define the scope of PPP projects ,to recognize the Government' asset of
PPP projects and to make an accounting of the PPP company in four phases containing
the establishment of the project company,the construction of the project,the operation
and transfer of the project .
The paper is completed in the support of National Social Science Foundation
project ―Research of cooperation mechanism in PPP project in Western
district‖(No.10XGL0009).
Key words: PPP project,Property right accounting,Accounting theory,Accounting
issues
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