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我国政府还贷公路占收费公路总里程的64%,政府还贷公路的建设和管理须设立事业单位,进而适用事业单位会计准则。我国收费公路建设投资构成多元化,除政府资本金投入外,还有债务性融资及股票融资等,为在融资市场提供可比会计信息,政府还贷公路事业单位财务报表须进行转换,对比笔者提出一种转换模式,力图给制度制定者或同类型单位财务工作者提供借鉴意义。
The government repayments of roads in our country account for 64% of the total mileage of toll roads. The construction and management of government repayments of highways must establish public institutions, and then apply the accounting standards of public institutions. In addition to the government capital investment, debt financing and stock financing, etc., in order to provide comparable accounting information in the financing market, the government repayments of highway institutions financial statements to be converted, compared to the author put forward A conversion model, trying to institutional makers or financial workers of the same type of units to provide reference.