PPP项目实际操作过程中,有关项目资本金与项目公司注册资本之间的关系、公司经营过程中的各类公积金计提方式以及PPP项目资产在会计核算中到底应当归入固定资产、无形资产还是金融资产的问题,其法律关系经常被问起。针对这几组较易混淆的财会术语,笔者将从概念和法律实操角度逐一进行分析。 During the actual operation of the PPP project, the relationship between the project capital and the registered capital of the project company, the way of providing various provident funds and the PPP project assets should be classified as fixed assets, intangible assets or The problem of financial assets, the legal relationship is often asked. In view of these confusing groups of accounting terms, I will analyze the concept and the law one by one from the operational point of view.