| BOT项目资产性质及会计模式 |
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| 引用本文： | 张陶勇.BOT项目资产性质及会计模式[J].财务与金融,2009(6):21-24. |
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| 作者姓名： | 张陶勇 |
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| 作者单位： | 浙江工商大学财务与会计学院,杭州,310018 |
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| 摘 要： | BOT方式广泛应用于公共基础设施建设，是社会资本与公共资本相结合的产物。就项目公司而言，BOT项目资产的实质是用益物权而非作为其载体的实物资产；用益物权的具体内容决定了BOT会计模式的选择：金融资产模式拟或无形资产模式。
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| 关 键 词： | BOT 用益物权 金融资产模式 无形资产模式 |
Assets'Property and Accounting Model in BOT Projects |
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| Zhang Tao-yong.Assets'Property and Accounting Model in BOT Projects[J].Accounting and Finance,2009(6):21-24. |
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| Authors: | Zhang Tao-yong |
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| Institution: | Zhang Tao-yong (Zhejiang Gongshang University hangzhou 310018, China) |
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| Abstract: | BOT is wildly used in infrastructure constructions, which is the combination of social capital and public capital. BOT project asset is essentially usufructuary right, but not physical asset. The contents of usufructuary right determine the se- lection of accounting models, financial asset model and intangible asset model included. |
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| Keywords: | BOT |
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