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为防范财政金融风险的发生,开发区融资平台公司应不断加强公益性项目的债务管理,以此来促进经济的平稳快速发展,针对开发区融资平台公司公益性项目债务,本文阐述了公益性项目债务的概念和会计辅助核算的一些要求,并提出了开发区融资平台公司公益性项目债务核算应设置的相关辅助帐科目,并对公益性项目债务辅助核算提出了具体的账务处理方法。
In order to prevent the occurrence of financial and financial risks, the development zone financing platform company should continuously strengthen the debt management of public welfare projects in order to promote the steady and rapid economic development. In view of the debts of the public welfare projects of the financing platform companies in the development zone, this article elaborates the public welfare projects The concept of debt and the accounting aided accounting of some requirements, and put forward the development zone financing platform for corporate public welfare project debt accounting should be set up related to ancillary account subjects, and the public welfare project debt aided accounting put forward a specific accounting treatment.