建筑施工企业BOT项目无形资产模式下的会计实务

摘要

This paper introduced the connotation and its management operation mode of BOT project,according to the accounting practice prob-lems under intangible assets mode,discussed the accounting practice calculation way of building construction enterprise BOT project,helpful to the construction,operation and management of building construction enterprise BOT project.%介绍了BOT项目的内涵及其管理运作模式,针对无形资产模式下的会计实务问题,探讨了建筑施工企业BOT项目的会计实务核算方式,有利于建筑施工企业BOT项目的建设、运营与管理.