دور المعلومات المحاسبية في تقييم مشروعات البنية التحتية المطبقة بنظام B.O.T

Abstract

Governments struggling countries seek to attempt to satisfy the needs and satisfy the various desires in their communities, but these governments face, particularly the governments of developing countries is a dearth of funding sources and the lack of adequate liquidity makes it unable to complete infrastructure projects (also called infrastructure Infrastructure) or expansion or establish projects of the original than the economies of these countries presents a special risk for future economic development.In order to achieve this, the government has given many benefits, incentives and tax breaks to attract and encourage private sources of funding (private sector) to do the main role in driving economic and social development of these countries the process.Because infrastructure projects require investments spend big money stretching effects to long periods of time, it means that the biggest burden will fall on the shoulders investor (the private sector), which will be built such projects, where he must do a series of studies to determine the viability of this project investment to make sure that the project will be able to cover all the financial expenses, and so any failure or error in various stages of feasibility studies will affect the project evaluation stage applied BOT system and lead to misleading results. And that the safety of the bases and assumptions that will be prepared on the basis of which the evaluation stage in addition to the health and integrity of accounting information for the estimated cash inflows and outflows of the project flows will lead to access to proper investment decision on the part of the private sector.