IDENTIFICATION OF THE PUBLIC-PRIVATE PARTNERSHIP PROJECT AND ITS IMPACT ON THE ACCOUNTING MECHANISM OF THEIR EXECUTION

Анна КЫШЛАРЬ Молдавский государственный университет

Abstract

The interaction of business structures and the state contributes to the investment process and increases the efficiency of the execution of state functions, it has a social nature too. The modern scheme of such interaction is the public-private partnership (PPP). Despite the fact that the PPP became widespread only in the 21st century, various economic, legal and social circumstances of its implementation led to a variety of its models and forms, directions of implementation and financing mechanisms, which requires a choice of the optimal accounting mechanism for the implementation of the PPP projects. One of the ways to solve this problem is the possibility of a clear identification of each form of PPP project. This problem is still relevant in such a segment of the economy as the science and education. As part of the study, the author reveals the legal and economic interpretation of PPP; analyses and critically approaches the assessment of existing classifications of PPP forms, proposes a classification of PPP models and a grouping of PPP contractual forms, which would ensure the optimization of the accounting mechanism during their implementation. Keywords: public-private partnership, institutional platform, assessment, methodology accounting.