Research On Franchising Assets Attributes And Accounting Under BOT Model

With the development of our national economy, the problem that infrastructure construction required a lot of money has gradually came out and become urgently.In this condition, BOT start has been applied in our country and developed rapidly. But as BOT is widely applied in many projects, The enterprise with BOT project from the accounting and government in terms of regulation, a prominent problem is, how to due whit the accounting problem that came with the franchise which appears under BOT project, like:how to define its assets attribute? Will its confirmation of enterprise assets make different effects? These problems are worth us for studying.This article mainly aims at the assets attributes and accounting of franchise at BOT mode, and Project Company shall confirm what assets for franchise for accounting. Specific content as follows:First, this paper will throng analyzing BOT Application status in China, point out that because BOT gradually in our country for a franchise widely, a special product how to conduct accounting became one of the factors in BOT which influence this mode's development in our country. This paper points out its influence is mainly to the project company management, and analyzes it will affect which part of the project company management. Thus, puts forward the necessity of this study;Second, starting from the actual application, through practical application of the listed companies with BOT project annual reports.The paper suggests that in practice, how dose the project company to determine the BOT mode of franchising assets attributes;Finally, from the fundamental research of the franchise assets under BOT specific accounting procedures attribute. This part will through examples to do detailed analysis franchise as financial assets, fixed assets or intangible assets are used in accounting under BOT to point put the different effects on the Project Company. Finding if the two shall confirm listed in <> for different asset are all suitable for intangible assets mode, and finally draw a conclusion that intangible assets model is more rational.This paper is based on a lot of reference academic papers and relevant accounting policy, through the author summarizes and analyzes with her own understanding, to do concrete accounting analysis from practical and theoretical properties of franchising assets under BOT mode. Putting forward the author's views and opinions on BOT mode of franchise assets attribute accounting methods'determine and selection. Have certain academic value and practical reference.