改革开放以来国家经济高速发展带来了城市化进程的不断加快。基础设施建设是城市化的重要内容,基础设施建设投资大、工程量大对政府的财政造成了极大的压力。BT项目一定程度上缓解了政府的财政压力,促进了社会生产力的发展。笔者结合工作经验,以企业会计核算垫资成本入手,就BT项目会计核算工作展开探讨。 Since the reform and opening up, the rapid economic development of our country has led to the accelerating process of urbanization. Infrastructure construction is an important part of urbanization. The investment in infrastructure construction is large, and the large amount of construction has put tremendous pressure on the government’s finance. BT project to some extent alleviated the government’s financial pressure and promoted the development of social productive forces. The author combines the work experience, start with the enterprise accounting capital costs, on the BT project accounting work to start.