摘要
PPP项目会计处理是PPP模式实务操作的重要问题,具有显著经济后果。本文从PPP项目会计处理拓展到PPP项目资产权属、补偿逻辑(回报机制与付费模式)和税务处理方法,构建“PPP项目资产权属界定与财税处理关系”一般分析框架,以解析PPP会计经济后果的作用机制与逻辑关系。当前PPP项目资产权属界定与财税处理方法体系是基于传统“非公即私”逻辑,属于传统单边治理模式,与“共建共治共享”治理格局格格不入,也背离政府购买服务的经济实质。本文在PPP共建共治共享治理格局下,基于政府购买服务的经济实质,创新PPP项目资产权属界定与财税处理方法体系,特别是重构PPP会计规范体系的基础——由当前的“双控制”条件转变为“共同控制”。
Accounting treatment of PPP projects is an important issue in the practical operation of PPP mode,which has significant economic consequences.This paper expands and extends the accounting treatment of PPP projects to the asset ownership,compensation logic(return mechanism and payment mode)and tax treatment methods,develops“the relationship between asset ownership of PPP projects and financial&tax treatment”as a general analytical framework,and attempts to analyze the mechanism and logic of the economic consequences of PPP accounting.The current asset ownership definition and financial&tax treatment method system of PPP projects are based on the traditional logic of“either public or private”,and are the traditional unilateral governance mode,and are incompatible with the concept of“Joint Contribution,Co-governance and Shared Benefits”,and deviates from the economic essence of government purchase of services.Under the governance pattern of PPP“Joint Contribution,Co-governance and Shared Benefits”,this paper innovates the asset ownership and financial&tax treatment method system of PPP projects based on the economic essence of government purchase of services,especially reconstructing the basis of the PPP accounting standard system-from the current“dual control”conditions to“joint control”.
作者
刘用铨
陈志斌
Liu Yongquan;Chen Zhibin
出处
《会计研究》
CSSCI
北大核心
2022年第8期149-160,共12页
Accounting Research
基金
国家自然科学基金项目(71672034)
福建省社会科学研究基地重大项目(FJ2020JDZ067)
关键词
共建共治共享
PPP
资产权属
会计处理
政府购买服务
共同控制
Joint Contribution,Co-governance and Shared Benefits
PPP
Asset Ownership
Accounting Treatment
Government Purchase of Services
Joint Control
