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地方政府为实现经济发展的战略目标,不断启动各类公益性交通工程建设项目,项目经费来源多元化,建设模式多样化。地方政府融资平台在项目核算过程中出现了不同的会计处理方法,会计理论界和实务界对发展过程中出现的新问题还没用形成统一的指导意见。本文在结合区域交通发展和政府融资平台财务状况的基础上,试图从会计实务角度进行一些核算模式的思考。
In order to achieve the strategic goal of economic development, local governments have continuously started all kinds of public transportation projects, with diversified funding sources and diversified construction modes. Local government financing platform in the project accounting process appeared in different accounting methods, accounting theory and practice of the development process of the new problems have not yet formed a unified guidance. Based on the financial situation of regional traffic development and government financing platform, this article attempts to consider some accounting modes from the perspective of accounting practice.