作为人们生活与社会经济发展的公共产品,基础设施的建设需要大量的投资,目前公共部门已经远不能承受政府投资为主的模式所带来的财政压力,需要寻找新的市场化的投资与建设模式。能够吸引私人资本、依据市场化模式运作的PPP模式可以提高投资与建设的效率,本文对PPP投资与建设模式下收入和成本的确认进行了研究。 As a public product of people’s life and social and economic development, the construction of infrastructure needs a lot of investment. At present, the public sector is far from being able to withstand the financial pressure caused by the mode of government investment and needs to find new market-oriented investment and construction mode. The PPP model that can attract private capital and operate according to the market-oriented model can improve the efficiency of investment and construction. This paper studies the recognition of the income and cost under the mode of PPP investment and construction.