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在实践中,虽然我国公路上市公司的会计核算已将公路作为固定资产入账,但由于缺乏理论依据,这种作法只能是一种改革的积极尝试;目前将公路作为固定资产的改革尝试只限于经营性公路,对于在公路网总里程中占绝大多数的非经营性公路而言,公路资产化的实践还尚未起步;这意味着公路资产化的制度体系也尚未形成。因此,有必要深入进行公路资产化的理论研究。经过多年对这一问题的思考与研究,笔者对公路资产化及其会计核算问题已形成一些基本思路,在本文中简要论述。
In practice, although the accounting of highway listed companies in our country has accounted for the highway as a fixed asset, due to the lack of theoretical basis, this approach can only be a positive attempt for reform. At present, the attempt to reform the highway as a fixed asset is limited to For commercial roads, the practice of highway assetization has not yet started for the non-operating highways that make up the overwhelming majority of the total mileage of the road network; this means that the institutionalized system of highway assets has not yet been established. Therefore, it is necessary to further study the theory of highway asset. After many years of thinking and researching on this issue, the author has formed some basic ideas about the highway assets and its accounting problems, and briefly discusses in this article.