我国PPP项目会计核算问题研究

我国PPP项目会计核算问题研究重庆大学硕士学位论文（学术学位）学生姓名：董丽洁指导教师：叶晓甦教授专业：技术经济及管理学科门类：管理学重庆大学建设管理与房地产学院二O一四年五月ResearchonAccountingIssuesofChina’sPPPProjectsAThesisSubmittedtoChongqingUniversityinPartialFulfillmentoftheRequirementfortheMaster‘sDegreeofManagementByDongLijieSupervisedbyProf.YeXiaosuSpecialty:TechnologyEconomyandManagementCollegeofFacultyofConstructionManagementandRealEstateofChongqingUniversity,Chongqing,ChinaMay,2014中文摘要I摘要“立信，乃会计之本①”。近年来，我国对于基础设施等公共产品的巨大需求推进了PPP模式的发展，PPP模式可以有效解决政府对公共项目的建设资金不足和运营管理效率低下的问题，得到了政府政策的大力支持与推动。目前已有的大量PPP项目研究文献，从许多角度对PPP的相关问题展开讨论，但缺少从会计视角对PPP项目的研究。我国财政部出台了BOT项目的会计准则解释以指导其会计核算，但对PPP项目却只字未提，BOT与PPP有什么联系和区别，该准则解释能否应用于PPP项目，PPP项目的会计核算还存在哪些问题以及如何解决，有必要进行研究。论文将研究对象界定为狭义的PPP项目，将会计核算问题界定为会计确认与计量问题。依据我国现行的基本会计准则和产权会计理论，以及对会计理论的现有研究，分析我国PPP项目会计核算的基本理论，包括会计目标，会计前提和会计原则，为其会计核算提供基本依据。通过PPP项目与一般企业、BOT项目的会计核算对比，发现PPP项目会计核算存在特殊性以及会计准则解释2号能够部分的应用于PPP项目。分析PPP项目的会计核算问题，结合国际会计准则的规定，借鉴英国PPP项目会计核算条例的发展和应用经验，从三个方面提出建议：PPP项目范围的界定，政府主体PPP项目资产的确认以及PPP项目公司主体在项目公司成立阶段、项目建设阶段、项目运营阶段、项目移交阶段四个阶段的具体会计核算问题。本论文受国家社会科学基金项目《西部地区公共项目公私合作机制研究》（10XGL0009）的资助。关键词：PPP项目，产权会计，会计核算理论，会计核算问题①我国著名会计学家潘序伦先生（1893—1985）格言。重庆大学硕士论文II英文摘要IIIABSTRACTHonestandcredit,isthebaseofaccounting.Inrecentyears,thehugedemandsforinfrastructuresandotherpublicfacilitiesinchinapromotethedevelopmentofPPPmodel.AsPPPmodelcansolvetheproblemeffectivelythatpublicprojectslackfundandoperateinefficiently,ithasbeenstronglysupportedbythegovernment‘spolicies.CurrentlyalargenumberofliteratureshaveresearedPPPprojectsfrommanyangles,butthereisalackofresearchonPPPprojectsfromanaccountingperspective.TheMinistryofFinancehasissuedaBOTprojectaccountingstandardstoguideaccounting,butnospecificstandardsguidetheaccountingofPPPprojects.Therefore,itisnecessarytoresearchwhattherelationanddistinctionbetweentheaccountingofBOTandPPPprojectsare,iftheaccountingstandardsofBOTprojectscanguidethePPPprojects,andwhattheproblemsoftheaccountingofPPPprojectsareandhowtosolvethem.ThisstudydefinedPPPasnarrowPPPprojects,andtheaccountingproblemsaredefinedastheaccountingrecognitionissues.Undercurrentaccountingstandardsandbasicaccountingtheoriesofpropertyrights,aswellastheexistingresearchonaccountingtheories,thepaperanalyseswhatbasicaccountingstandardsPPPprojectsshouldfollowtoaccount,includingaccountingobjectives,accountingpremisesandaccountingprinciples.Thecontrastamongtheaccountingofthegeneralbusiness,BOTprojectsandPPPprojectsmakesitclearthattheaccountingofPPPprojectsisspecialandtheexplanationNo.2ofaccountingstandardscanbepartlyappliedtoPPPprojects.Finally,thepaperanalysesaccountingproblemsofPPPprojects.ThreeaspectsofsuggestionsareofferedcombinedwiththeinternationalaccountingstandardsafterstudyingthedevelopmentandapplicationexperienceofPPPaccountingregulationsofUK,whicharetodefinethescopeofPPPprojects,torecognizetheGovernment'assetofPPPprojectsandtomakeanaccountingofthePPPcompanyinfourphasescontainingtheestablishmentoftheprojectcompany,theconstructionoftheproject,theoperationandtransferoftheproject.ThepaperiscompletedinthesupportofNationalSocialScienceFoundationproject―ResearchofcooperationmechanisminPPPprojectinWesterndistrict‖(No.10XGL0009).Keywords:PPPproject，Propertyrightaccounting，Accountingtheory，Accountingissues重庆大学硕士论文IV目录V目录中文摘要..........................................................................................................................................I英文摘要.......................................................................................................................................III1绪论..........................................................................................................................................VII1.1选题背景..................................................................................................................................11.1.1我国公共项目引入私人资本的要求..............................................................................11.1.2国家政策对PPP项目的大力支持..................................................................................11.1.3PPP项目在我国的应用与发展.......................................................................................21.1.4会计及会计信息对PPP项目管理的意义......................................................................21.1.5我国PPP项目会计核算指导的缺乏..............................................................................31.2相关概念界定..........................................................................................................................31.2.1PPP项目..........................................................................................................................31.2.2会计核算..........................................................................................................................61.3相关研究综述..........................................................................................................................71.3.1PPP项目会计核算的研究..............................................................................................71.3.2BOT项目会计核算的研究.......................................................................