公共项目公私合伙制中政府保证的会计问题研究

政府部门应该以国际公共部门会计准则为依据对PPP项目中的政府保证进行会计确认,反映PPP项目中政府保证的成本及其隐含的风险,增强政府部门的成本意识,避免过度提供保证。根据业绩担保类政府保证的看跌期权性质,建议应用期权定价的技术进行会计计量,将其确认为报表中的金融负债。并可通过建立政府保证基金的方式解决政府保证单独估价造成的成本高估问题。

The Accounting Problems of Government Guarantees in PPP Public Projects

The government guarantee in PPP projects should get accounting recognition according to the International Public Sector Accounting Standards(IPSAS). By this way, the cost and risk of government guarantee can be seen, therefore, the government might increase the consciousness of cost and avoid to over-guarantee. According to the put option feature of the performance guarantee projects, option pricing method is suggested to be used in accounting recognition and be regarded as financial liabilities. And the establishment of government guarantee fund could solve the problem of cost overestimated when guarantee fee has been measured individually.