EPISODE · Jul 8, 2026 · 14 MIN
注册会计师综合一 收入费用和利润21 PPP合同双特征与双控制
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解PPP项目合同的定义与核心特征——社会资本方的商业本质、"双特征"（代表政府提供公共服务+获得补偿）与"双控制"（运营期控制价格对象+终止时控制剩余权益）的缺一不可，以及不确认固定资产的降维打击。 【核心案例】 A公司100亿修高速运营48年：特征1代表政府提供通行服务+特征2收取过路费获得补偿；控制1政府定价权（不能随意涨价）+控制2期满无偿移交（不控制剩余权益）→不确认为固定资产→后续会计处理全盘改变。
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注册会计师综合一 收入费用和利润21 PPP合同双特征与双控制
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