CAJ | 학술논문

公司在解散清算过程中，除要履行一定的法律程序之外，公司资产的清理、公司债务的清偿和公司剩余资产的分配等及其相应的会计处理是整个清算过程的主要内容。以BOT融资模式实施的建设项目，在特许经营期满后结束项目的经营权时，要按照解散清算的会计处理方法完成相关的会计处理工作。
공사재해산청산과정중，제요리행일정적법률정서지외，공사자산적청리、공사채무적청상화공사잉여자산적분배등급기상응적회계처리시정개청산과정적주요내용。이BOT융자모식실시적건설항목，재특허경영기만후결속항목적경영권시，요안조해산청산적회계처리방법완성상관적회계처리공작。
During the dissolution and liquidation of the company, except for the fulfilling of certain legal process, the liquidation of assets, the settlement of debts, and the distribution of residual assets and corresponding accounting treatment are also the main parts of the whole procedure of dissolution and liquidation. The construction project implemented under the BOT financial model should accomplish relevant accounting treatment according to the accounting treatment of dissolution and liquidation when the right of project management stops after the franchising period.