Research On The Accounting Of Government Subject In Municipal PPP Project

At present,China is entering a stage of rapid development,political,economic,cultural and other fields are in full development and common progress,at the same time our people for the public infrastructure services provided by the demand is also rising,in order to solve the construction of these foundations Facilities to the government departments to bring financial pressure,China has begun to actively promote the government and social capital to participate in the construction of public infrastructure or to provide public service cooperation model.In the original government budget accounting system,the government sector only account for the income and expenditure of these PPP project,but in the context of government accrual reform,the government sector should know the importance of the accounting for the PPP project.This is not only related to the government departments of asset and liability management,but also related to the future development of PPP projects in China.This research combs the classification of PPP mode firstly.And then explains the importance and theoretical basis of the accounting treatment of PPP projects based on the relevant government documents of PPP projects.Then,the D project is selected as the case study object.Through the analysis of the D project operation mode and the whole business process,the accounting items related to the government accounting subject in the PPP project implementation process are found out,and then analyzing the logical relationship between the elements of the PPP project and the accounting elements of the government sector.Finally,combined with the practical case of D project,this paper do research on the accounting confirmation,measurement,follow-up measurement and disclosure in the accounting treatment of govermment subjects in PPP project,and gives the specific accounting according to the specific situation of the D project process.Then,the author puts forward some reasonable solutions and suggestions on the questions of the accounting treatment of PPP projects.