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随着《收费公路管理条例》的颁布实施,收费公路债务重组势在必行。本文以全国和四川省公路里程和技术等级结构为切入点,指出贷款修路的必要性,银行借款是公路建设资金来源的主渠道,进而回顾“贷款修路,收费还贷”政策的制定与调整,分析“收费还贷”的困难状况,预料债务重组是必然趋势,探索了收费公路债务重组的理论依据和财产清查、会计处理的具体作法。
With the promulgation and implementation of the Regulations on the Administration of Toll Roads, debt restructuring of toll roads is imperative. Based on the national and Sichuan highway mileage and technology hierarchy, this paper points out the necessity of loan construction, and bank loan is the main channel of capital for highway construction. Then it reviews the formulation and implementation of the policy of “ Adjust and analyze the difficult situation of ”pay-back repayments", and it is expected that debt restructuring is an inevitable trend. The theoretical basis of debts reorganization on toll roads and the specific measures of inventory and accounting are explored.