The Government Accounting and Auditing Issues on BOT

Due to BOT\'s characteristics, there still exist lots of issues unsolved from the standpoint of govern- ment accounting and government auditing. It is believed that the effectiveness of government could be enhanced if there are some helpful guidelines for BOT.

It will be convenient for future to construct consensus on these issues. The purpose of this research is to identify the various issues and to investigate potential methods using Delphi method and AHP method., in order to provide some suggestions for government accounting officers and national auditing officers when BOT project is executed.