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公路收费权的特点是“两大”和“一缺”。“两大”即初始投入特别大和后续支出特别大;“一缺”指的是会计核算缺乏统一规范。我国会计实务按取得方式的不同对公路收费权进行不同的会计处理,把接受转让和自行投资获得的公路收费权分别计入无形资产和固定资产,这种不具有可比性的处理方式显然是不合理的。本文通过对公路收费权的资产属性的讨论,引出套用无形资产准则所存在的问题,最后提出建议:制定专业核算办法对公路收费权进行单独的会计规范才是权宜之计。
Highway toll collection is characterized by “two big” and “one shortage.” The “two major” that is, the initial investment is particularly large and follow-up spending is particularly large; “a deficiency” refers to the lack of a unified accounting standards. Different accounting practices in our country make different accounting treatments for the right to toll road according to the different ways of obtaining, and include the right to toll road to be accepted for transfer and self-investment into intangible assets and fixed assets respectively. This non-comparable approach is obviously not reasonable. In this paper, the discussion of asset attributes of highway toll rights leads to the problems existing in the application of intangible asset standards. Finally, some suggestions are put forward: It is an expedient to formulate a professional accounting method to separate the accounting rules of highway toll rights.