污水处理行业关系到我国环境保护和可持续发展,关系到广大人民的切身利益。而当前由政府投资事业单位经营管理的传统模式已经远远不能适应快速增长的需求,迫切需要引入现代化的融资经营经验。本文比较了现代污水处理行业普遍采用的BOT和TOT模式的不同特点,并对BOT和TOT模式下的财务评估和财务核算方法进行了讨论,对我国污水处理行业融资经营模式的改革具有一定的指导意义。 The sewage treatment industry is related to the environmental protection and sustainable development of our country and affects the vital interests of the broad masses of people. At present, the traditional mode of operation and management by government investment institutions has been far from being able to meet the needs of rapid growth and there is an urgent need to introduce modern financing management experience. This paper compares the different characteristics of BOT and TOT models commonly used in modern sewage treatment industry, discusses the financial evaluation and financial accounting methods under BOT and TOT mode, and gives some guidance to the reform of the financing operation mode in China’s sewage treatment industry significance.