论文部分内容阅读
由于对公路收费权的性质不同认识,我国相关的会计实务发生过重大的分歧,曾长期无法可靠、有效地处理公路收费权的相关业务,给公路资产的建、管、养等政府行为和公路经营企业的管理活动尤其是筹融资活动,带来过严重的困扰。本文回顾历史、展望未来,立足理论进展和法律规制两大主线,对我国公路收费权会计的发展轨迹加以梳理,并分析其动力机制。
Due to the different understanding of the nature of highway toll collection, there have been major differences in relevant accounting practices in our country. For a long time, it is impossible to handle the related businesses of highway tolling rights reliably and effectively, and to give full play to the government behaviors of highway assets construction, The management activities of enterprises, especially the financing activities, have caused serious problems. Based on the two main lines of theoretical progress and legal regulation, this paper reviews the history and the future, combs the development track of the highway toll accounting in our country and analyzes its motivation mechanism.