5G共建共享适用的财务准则及政策研究  

Study on Applicable Financial Standards and Policies for 5G Co-construction and Sharing

作　　者：姜爱华 王锋 Jiang Aihua;Wang Feng(China United Network Communications Group Co.,Ltd.,Beijing 100033,China)

机构地区：[1]中国联合网络通信集团有限公司,北京100033

出　　处：《邮电设计技术》2020年第8期82-84,共3页Designing Techniques of Posts and Telecommunications

摘　　要：随着5G大规模商用,5G网络站址需求量大、单站建设成本高、能耗高等问题逐渐凸显,成为制约5G发展的瓶颈。中国联通与中国电信通过接入网共建共享模式,开展5G建设与运营。新的业务模式在国内外均无现有会计技术路径可参照,从业务场景特点切入,通过对《企业会计准则第14号—收入》、《企业会计准则第40号—合营安排》两大会计准则进行深入分析、研究,确定了适合新的共建共享业务安排的最佳会计技术路径,有力支撑新模式下各类业务安排的有效落地。With the large-scale commercial use of 5G,the problems of large demand for 5G network site,high construction cost of single station and high energy consumption have become the bottleneck restricting the development of 5G.China Unicom and China Telecom carry out 5G construction and operation through the co-construction and sharing mode of access network.There is no existing accounting technology path for reference for the new business mode at home and abroad.Starting from the characteristics of business scenarios,through in-depth analysis and research on"accounting standards for Business Enterprises No.14-revenue"and"accounting standards for Business Enterprises No.40-joint venture arrangement",the best accounting technology path suitable for the new co-construction and sharing business arrangement is determined,which strongly supports effective implementation of various business arrangements under the new mode.

关 键 词：5G 共建共享 会计技术路径 企业会计准则 

分 类 号：F626[经济管理—产业经济]