Research On Accounting Treatment And The Choice Of Assets Mode In Urban Rail Transit

With the development of China’s industrialization, urbanization, transportation speed of development, the process of urbanization continues to accelerate, the main urban centers in all regions has become a driving force leading the Chinese innovation and sustainable development. To effectively match the urban development process, management of urban traffic congestion and promoting sustainable urban development, China’s major cities have made the grand blueprint of urban rail transit development. But this is accompanied by the construction and development of urban rail transit investment and financing also showing high demand, fast-paced construction and other characteristics. Therefore, it is an urgent need to transform government functions, innovative financing theories, models, aspects of the case. BOT model as a new type of project financing model, is funding "bottleneck" of urban rail transit construction projects of great significance, more and more major cities government favor it to the urban rail transit project.However, corresponding problems will follow, rail transit project company as a BOT project in Urban Rail Transit important participant pre-construction and post-operation, how to maximize the benefits of a rail BOT project success is important. But when specific outstanding issues of accounting, which is how to define the emerging rail transit project assets which is responsible for building and franchising? And how to deal with the accounting problem in different assets modes? Different accounting treatment it will produce what kind of impact? These issues will have a major impact on the rail project company to achieve the ultimate benefits, thereby affecting the development of urban rail transit BOT projects.This article is based on the problem set forth above, combined with the existing research and related regulations, Analysis of Three assets are recognized patterns in urban rail transit BOT projects, the rail transit project in time for the BOT project assets can be accounted for, combined with case studies which were used mode of fixed assets, major difficulties and problems at the financial asset model and intangible asset model exists, and the specific accounting treatment. On this basis, the comparison of three models of the project assets are recognized in the relevant laws and regulations, the use of the nature of the assets, the actual operation, economic, balance sheet, cash flow and other aspects of BOT projects Significance brought different effects. Drawn from the company’s stand on rail transit project point of view, the most intangible asset model is a reasonable choice, and at the same time maximize the interests of its.