Project and concession as financial models of public-private partnership: financial control and accounting aspects of functioning

Makarov I.N.1, Gudovich G.K.1, Sokolov V.P.2, Spesivtsev V.A.1
1 Финансовый университет при Правительстве Российской Федерации (Липецкий филиал)
2 Воронежский государственный университет

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Journal paper

Russian Journal of Entrepreneurship *
Volume 19, Number 7 (July 2018)
* Этот журнал не выпускается в Первом экономическом издательстве

Citation:

Makarov, I. N., Gudovich, G. K., Sokolov, V. P., & Spesivtsev, V. A. (2018). Project and concession as financial models of public-private partnership: financial control and accounting aspects of functioning. Russian Journal of Entrepreneurship, 19(7), 2043-2054. https://doi.org/10.18334/rp.19.7.39276

Abstract:
This work is a continuation of our research on the problems of analysis, evaluation and audit of the effectiveness of project financing in mixed public-private projects and focuses on the problems of legal and accounting support of such financial models of public-private partnership as concession and project. The work can be useful for graduate students, researchers and specialists working in the field of public-private partnership.

Keywords: public-private partnership, accounting, project financing, financial flow, accounting reports

JEL-classification: L32, G31, M41

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References:

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Makarov I.N., Evsin M.Yu., Kolesnikov V.V., Spesivtsev V.A. (2017). Neobkhodimost byudzhetnogo finansirovaniya v sovmestnyh gosudarstvenno-chastnyh proektakh promyshlennogo i transportnogo razvitiya [The need for budgeting in joint public-private projects of industrial and transport development]. Russian Journal of Entrepreneurship. (24). 4139-4150. (in Russian).
Makarov I.N., Kolesnikov V.V., Gudovich G.K., Ryazantseva E.A. (2018). Investitsionnyy kontrol i audit promyshlennyh proektov na baze gosudarstvenno-chastnogo partnerstva [The investment control and audit of industrial projects on the basis of public-private partnership]. Russian Journal of Entrepreneurship. (5). 1533-1542. (in Russian).
Makarov I.N., Sokolov V.P., Spesivtsev V.A. (2017). Proektnoe finansirovanie na baze gosudarstvenno-chastnogo partnerstva: audit effektivnosti, kriterii effektivnosti [Project financing on the basis of public-private partnership: performance audit, performance criteria]. Russian Journal of Entrepreneurship. (15). 2207-2214. (in Russian).
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