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近年来,地方政府为了加强城市基础设施建设,成立了大量融资平台机构,其资金来源主要有财政拨款、银行借款、以政府信用由建筑单位垫资等渠道,会计核算有其独特性,目前财政部门针对该类企业还没有专门的会计核算办法。基于融资平台公司的职能特点,按照《企业会计准则》的相关规定,本文对地方政府融资平台公司目前普遍采取的会计核算方法做一下简单的介绍,就其会计核算方法不规范存在的弊端加以说明,并结合天津创源水务有限公司实际发生的经济业务,就其涉及的公益性项目投资部分业务的会计核算方法进行探讨,希望与同行商榷。
In recent years, in order to strengthen the construction of urban infrastructure, local governments have set up a large number of financing platform agencies. Their sources of funding include fiscal appropriations, bank loans, and government borrowings funded by construction units. Accounting has its unique characteristics. Currently, Department for such enterprises have not yet specialized accounting methods. Based on the functional characteristics of the financing platform company, according to the relevant provisions of the “Accounting Standards for Business Enterprises”, this article briefly introduces the accounting methods currently adopted by the local government financing platform companies, and explains the shortcomings of the non-standard accounting methods , Combined with the actual business of Tianjin Chuanyuan Water Co., Ltd., discussed the accounting method of investing part of the business involved in public welfare projects, and hoped to discuss with the counterparts.