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为了推动高速公路投融资体制的深入开展,促进各省市在关键时期充分发挥政府融资平台“上接政府,下联市场”的优势,在经济基础薄弱、交通量严重不足的情况下,创造条件提高盈利能力和融资能力,为高速公路建设筹集足额资本金,尽快完善国家高速公路网,并促进我国高速公路建设的可持续发展,笔者从实际工作经验出发,提出了高速公路建设项目试运营期利息的资本化问题,分析了高速公路建设项目试运营期利息资本化的必要性与政策依据,得出结论 :高速公路建设期应当包含两年试运营期,试运营期内利息应当予以资本化,并纳入竣工财务决算。
In order to promote the in-depth development of expressway investment and financing system and promote the full utilization of government financing platform in all key provinces and cities, the government will create favorable conditions for the government to connect with the government and market for downstream markets under conditions of weak economic foundation and serious traffic shortage Improve profitability and financing ability, raise sufficient capital for expressway construction, improve the national expressway network as soon as possible and promote the sustainable development of expressway construction in our country. Based on actual working experience, the author put forward the trial operation of expressway construction project The paper analyzes the necessity and policy basis of interest capitalization during the trial operation period of expressway construction project and concludes that the construction period of expressway should include two years of trial operation period and the interest should be capitalized during the trial operation period And into the final financial accounts.