Research On Accounting Confirmation And Measurement And Information Disclosure Of Receivables In GZ Environmental Comporation's PPP Project

PPP(cooperation between the government and social capital)is the adjustment of the production relationship that is produced by the development of the productive forces to a certain stage.The operation mode of PPP brings more development opportunities to the company and also brings a large amount of receivables to the company.Receivables,as an important part of corporate assets,are crucial for effective management.For the new things that are both complicated and specific to the PPP project,accounting confirmation and measurement and information disclosure are important components of PPP project receivable management.Accounting confirmation and measurement enable relevant information users to grasp the financial status,operating results and cash flows of PPP projects.Information disclosure provides users of more financial statements with information sources for obtaining information on the construction and operation of PPP projects.Therefore,the present situation and existing problems in the confirmation and measurement of PPP project receivables and information disclosure should be focused and appropriate countermeasures should be taken.This paper based on the actual case of GZ Environmental Protection Company's PPP project,the present situation of the accounting confirmation and measurement and information disclosure of social capital enterprise accounts receivables and long-term receivables in China's PPP project is studied and analyzed.It is found that there are problems such as inaccurate accounting measurement,incomplete information disclosure and vague information disclosure.It also proposes to increase the provision and disclosure of bad debt losses of PPP projects,increase the disclosure of PPP project contract information and improve the accuracy of PPP related information disclosure.Based on the study of the receivables of the GZ Environmental Protection PPP project,it is further proposed that a unified accounting verification and measurement standard for PPP projects that meet the actual operation of the PPP project should be established for the PPP project,and the PPP project should be formulated.The requirements for information disclosure specifications,such as improving the transparency of information in PPP projects,have certain reference effects on the management of PPP project receivables,and effectively help investors judge the quality of PPP projects.