Impact of different forms of the financial investments in the accounting system

The general lack of public resources for the provision of infrastructure has led to the development of different forms of public-private partnerships for investment in the health sector. Next to the project finance, by now reinforced, the use of leasing real estate in construction has grown significantly. Moreover, the contract availability was recently introduced by D.L. the 1/2012. Literally and practically, there are studies that allow neither to understand what tools are more appropriate and convenient for the financing of health investments, nor to evaluate the conditions of application of themselves. For this reason it is important to analyze different tools that can be useful to understand the real essence and conditions of use, in order to find effective and efficient responses to the financing of investment projects in the health sector. In a range of possible tools, definitely the methods of accounting and impact on the public budget are an essential element, especially in the light of the dispositions of Eurostat which, according to "Treatment of public private partnerships" of 11 February 2004, sets out the circumstances in which the assets related to such forms of public-private partnerships can be classified off-balance and therefore have no impact on the public debt. The aim of this paper is to analyze in detail in the context of contracts for public private partnerships, the main instruments for financing public investment: the concession to build and operate-project finance, leasing finance / real estate and contract availability