La financiación privada de infraestructuras públicas: el peaje en la sombra

IF 0.9 4区管理学 Q3 BUSINESS, FINANCE Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2004-01-01 DOI:10.1080/02102412.2004.10779535

Lourdes Torres Pradas, Vicente Pina Martínez

引用次数: 1

Abstract

RESUMENLos contratos de peaje en sombra son la modalidad de financiacion privada de infraestructuras que presenta una mayor complejidad tecnica en cuanto a su contabilizacion. La expansion de estos contratos ha llevado a algunos paises como Australia, Reino Unido y al SEC 95 a regular la contabilidad de los mismos segun su naturaleza economica, ya que estas operaciones representan compromisos de gasto publico firmes y relevantes para establecer la holgura y la capacidad de financiacion de que dispone la entidad. Con ello, se pretende dar respuesta a la necesidad de dotar de mayor transparencia a estas operaciones asi como incluir en las cuentas anuales de las entidades publicas el importe total de las obligaciones de pago contraidas, informacion necesaria para establecer la sostenibilidad de su politica fiscal y capacidad de prestacion de servicios.

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公共基础设施的私人融资:阴影下的通行费

在这方面，我们提出了一种新的方法，即在公共部门和私营部门之间建立更紧密的联系，并在公共部门和私营部门之间建立更紧密的联系。这些合同的安排促使一些国家包括澳大利亚、联合王国和定期向SEC 95相同核算根据其性质economica,因为这些操作占公共开支的承诺和相关的行动financiacion松动和政府的能力,以便现有的实体。它旨在应对需要提供更大的透明度,这些操作就是纳入实体出版的年度帐目总额的付款义务,建立可持续性所需的信息服务prestacion的财政和政治能力。

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来源期刊

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad BUSINESS, FINANCE-

CiteScore

2.10

自引率

10.00%

发文量

期刊介绍： The Spanish Journal of Finance and Accounting ( SJFA) is a quarterly academic journal founded in 1972. It aims to publish high quality research papers in accounting and finance. The scope of SJFA covers theoretical and empirical analysis relating to financial markets and institutions, corporate finance, market microstructure, corporate governance, internal and management accounting and a wide spectrum of financial performance and financial reporting, including auditing and public accounting. The Journal welcomes both theoretical and empirical contributions, and in particular, theoretical papers that yield novel testable implications and empirical papers that are theoretically well motivated. The journal is not a suitable outlet for highly abstract mathematical papers or empirical papers with inadequate theoretical motivation. All manuscripts that meet these editorial guidelines are blind reviewed by external reviewers. SJFA sponsors a periodic conference in which selected papers under review are presented and discussed by additional reviewers in order to increase the quality of the papers published in the journal. If accepted for publication, these selected articles are published in the Journal with a special distinction. The Journal welcomes replies and discussions to both published and forthcoming articles. These contributions, if accepted by the editors, may eventually be published jointly with a reply or comment by the authors of the original paper.

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