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

III