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公路经营权转让是对公路建设资金进行融资的一种形式 ,但在其价值确认和账务处理过程中与《公路经营企业会计制度》与《企业会计准则一无形资产》中的有关规定有所背离 ,本文结合实践工作经验指出了《公路经营企业会计制度》中的不足之处 ,并对《公路经营企业会计制度》中的有关账务处理办法进行规范、完善和补充 ,供同仁们探讨。
The transfer of highway management right is a form of financing for highway construction funds. However, there are some problems in the process of its value confirmation and accounting treatment with the relevant provisions of “Accounting System for Highway Operation Enterprise” and “Accounting Standard for Enterprise-Intangible Assets” In the light of practical work experience, this paper points out the shortcomings in the accounting system of highway management enterprises and standardizes, complements and supplements the relevant accounting treatment methods in the Accounting System of Highway Management Enterprises for colleagues to discuss.