Model javno-zasebnega partnerstva v energetskem sektorju in njegova računovodska obravnava

Sandić, Zoja

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Title:	Model javno-zasebnega partnerstva v energetskem sektorju in njegova računovodska obravnava
Authors:	ID Sandić, Zoja (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	MAG__Urbancek_Zoja_2026.pdf (2,24 MB) MD5: EDBE2B985BF4DEF9EB983B2E1E72A2D3
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Javno-zasebna partnerstva predstavljajo pomemben model sodelovanja med javnim in zasebnim sektorjem, ki se v zadnjih desetletjih uveljavlja pri izvedbi obsežnih infrastrukturnih projektov, kot so avtoceste, bolnišnice, letališča in energetski objekti (Martins, Marques in Cruz, 2011). Javno-zasebna partnerstva omogočajo državam, da kljub omejenim proračunskim sredstvom zagotovijo državljanom boljšo in učinkovitejšo storitev ter s tem dosežejo boljšo vrednost za denar davkoplačevalcev. Namen magistrskega dela je bil predstaviti računovodsko obravnavo javno-zasebnega partnerstva s poudarkom na energetskem sektorju ter proučiti zakonske in strokovne okvirje v mednarodnem in slovenskem okolju, na podlagi katerih se računovodi. V delu smo predstavili pojmovanje javno-zasebnega partnerstva ter njegove pojavne oblike. Podrobno smo predstavili modele javno-zasebnega partnerstva po Karim (2011), UNESCAP (2011), Rossi in drugi (2019), ASB (2019), Vagliasindi (2013) ter po Diseminacijskem priročniku GZS (2014). Nato smo predstavili ekonomski (tveganja in vpliv na gospodarstvo), finančni (financiranje javno-zasebnih partnerstev in vrednost za denar, angl. value for money) ter pravni vidik javno-zasebnih partnerstev. Predstavili smo zakonski in strokovni okvir, in sicer na področju slovenskih pravnih pravil smo predstavili glavna določila Zakona o javno-zasebnih partnerstvih in Zakona o gospodarskih javnih službah. Pri strokovnih pravilih smo predstavili iz zbirke Mednarodnih standardov računovodskega poročanja (MSRP) pojasnili IFRIC 12 in SIC-29, ki se nanašata na koncesije za storitve. Predstavili pa smo tudi iz zbirke Mednarodnih računovodskih standardov za javni sektor IPSAS 32. Iz zbirke SRS (2024) smo predstavili SRS 32 – Računovodske rešitve za izvajalce gospodarskih javnih služb. Kot strokovne dosežke pa smo predstavili Smernice o računovodenju javno-zasebnih partnerstev kanadskega Odbora za računovodske standarde. Nato smo na kratko predstavili osnovno pojmovanje energetskega sektorja ter v povezavi z njim javno-zasebna partnerstva. Predstavili smo pogodbe o nakupu električne energije, ki je običajno oblika javno-zasebnega partnerstva, po katerem zasebni partner zgradi in financira projekt za javnega partnerja, ki mu nato v več letih povrne vložena sredstva (Elwakil in Hegab, 2018). V nadaljevanju smo predstavili tri primere javno-zasebnih partnerstev (koncesija, pogodba o nakupu električne energije in najem). Na primeru projektov v energetskem sektorju, kot so izgradnja sončne elektrarne, najem električnih polnilnic in pogodbe o nakupu električne energije pričujoče delo analizira, kakšne računovodske obravnave poslovnih dogodkov se poslužujeta oba partnerja. Kot zadnje, smo predstavili nekaj ključnih pojmov pri ustreznem računovodenju za javno-zasebna partnerstva in iz računovodskega vidika analizirali predstavljene primere iz vidika zasebnega in javnega partnerja. Kljub obsežni tuji literaturi, ki obravnava raznolike vidike javno-zasebnih partnerstev, se delo osredotoča na zapolnitev primanjkljaja v slovenski literaturi na tem področju. Z analizo in primerjavo tujih teoretičnih modelov in študij primerov (Gerrard, 2001; Vecchi in drugi, 2021) z veljavnim Zakonom o javno-zasebnem partnerstvu v Sloveniji, delo prispeva k razumevanju in pojasnitvi morebitnih nejasnosti pri računovodski obravnavi različnih modelov javno-zasebnih partnerstev v slovenskem okolju. V delu smo si zastavili tri hipoteze. Prvo hipotezo (Po mnenju številnih avtorjev je javno-zasebno partnerstvo oblika izvedbe projekta, ki ima več koristi kot slabosti v primerjavi s projektom, ki bi ga izvedla samo organizacija iz javnega sektorja.) in drugo hipotezo (Določbe v slovenskih pravnih pravilih na področju javno-zasebnega partnerstva v zvezi z računovodenjem javno-zasebnega partnerstva so skladne s strokovnimi pravili glede računovodenja javno-zasebnega partnerstva.) smo potrdili. Tretjo hipotezo smo ovrgli.
Keywords:	javno-zasebno partnerstvo, energetski sektor, računovodenje, MSRP, MRSJS, SRS, Zakon o javno-zasebnem partnerstvu, računovodska obravnava zasebnega partnerja, računovodska obravnava javnega partnerja.
Place of publishing:	Maribor
Publisher:	Z. Sandić]
Year of publishing:	2026
PID:	20.500.12556/DKUM-97603
UDC:	334.72:657
COBISS.SI-ID:	278285315
Publication date in DKUM:	15.05.2026
Views:	150
Downloads:	23
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	24.03.2026

Secondary language

Language:	English
Title:	The public-private partnership model in the energy sector and its accounting treatment
Abstract:	Public-private partnerships represent an important model of cooperation between the public and private sectors, which has become established in recent decades in the implementation of large-scale infrastructure projects such as motorways, hospitals, airports, and energy facilities (Martins, Marques, & Cruz, 2011). Public-private partnerships enable governments to provide better and more efficient services to citizens despite limited budgetary resources, thereby achieving better value for taxpayers' money. The purpose of our master's thesis was to present the accounting treatment of public-private partnerships with an emphasis on the energy sector and to examine the legal and professional frameworks in the international and Slovenian environments for accounting treatment. In this thesis, we present the concept of public-private partnerships (PPPs) and their various forms. We present the PPP models in detail, as outlined byKarim (2011), UNESCAP (2011), Rossi et al. (2019), ASB (2019), Vagliasindi (2013), and the GZS's Dissemination Handbook (2014). We then presented the economic (risks and impact on the economy), financial (financing of PPPs and value for money), and legal aspects of public-private partnerships. We presented the legal and professional framework, and in the field of Slovenian law, we presented the main provisions of the Public-Private Partnerships Act and the Public Services Act. In terms of professional standards, we present from the International Financial Reporting Standards bundle the IFRIC 12 and SIC-19 interpretations, which are both related to the Service Concession Arrangements. From the International Public Sector Accounting Standards bundle, we present IPSAS 32. From the Slovene Accounting Standards bundle, we present SRS 32 – Accounting Solutions for Public Service Providers. As achievements of the profession, we present the Canadian Accounting Standards Board's Guidelines on Accounting for Public-Private Partnerships. We briefly outline the basic concept of the energy sector and, in relation to it, the public-private partnerships. We presented electricity purchase agreements, which are a common form of public-private partnership whereby a private partner builds and finances a project for a public partner, which then repays the investment over several years (Elwakil & Hegab, 2018). We then presented three examples of public-private partnerships (concession, power purchase agreement, and lease). Using examples of projects in the energy sector, such as the construction of a solar power plant, the lease of electric charging stations, and electricity purchase agreements, the thesis analyzes how both partners treat business events for accounting purposes. Finally, we present some key concepts in the appropriate accounting for public-private partnerships and analyze the examples presented from an accounting perspective from the point of view of the private and public partners. Despite the extensive foreign literature dealing with various aspects of public-private partnerships, the paper focuses on filling the gap in Slovenian literature in this field. By analyzing and comparing foreign theoretical models and case studies (Gerrard, 2001; Vecchi et al., 2021) with the applicable Public-Private Partnership Act in Slovenia, the thesis contributes to an understanding and clarification of possible ambiguities in the accounting treatment of various models of public-private partnerships in the Slovenian environment. We have set out three hypotheses in this thesis. We accept the first hypothesis and the second hypothesis.We reject the third hypothesis.
Keywords:	Public-Private Partnership, Energy Sector, Accounting, IFRS, IPSAS, SAS, Public-Private Partnership Act, Accounting treatment of the private partner, Accounting treatment of the public partner.

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