政府与社会资本合作(PPP)财政承诺管理研究——以青岛地铁X号线PPP项目为例  

Research of Managing Fiscal Commitments of Public-Private Partnership(PPP)——A Case Study of Qingdao Metro Line X PPP Project

作　　者：王玺[1] 夏强[1] Wang Xi Xia Qiang

机构地区：[1]中央财经大学财税学院

出　　处：《财政研究》2016年第9期64-75,29,共13页Public Finance Research

摘　　要：本文对PPP财政承诺进行分析,研究当前PPP财政承诺面临的问题,提出PPP模式投资回收期长与预算的相对短期性矛盾;或有负债隐藏成本;缺乏清晰的财政承诺管理机制导致社会资本对政府不信任等。提出管理PPP项目财政承诺的基本框架,具体分析了青岛地铁X号线PPP项目案例。最后得出识别、评估财政承诺,做好财政承受能力测算;纳入财政监管体系,政府与社会资本共担风险;及时地确认和披露财政承诺;加强财政承诺的程序性控制等政策建议,以期为我国财政PPP项目的管理提供借鉴。In this paper, we analyze the PPP fiscal commitments, research the problems that current PPP fiscal commitments are faced to, put forward the contradiction of long payback period of investment and relative short-term budget of PPP pattern, the hidden costs of contingent liabilities, and no confidence of private capital on the government due to the lack of clear fiscal commitment management institution. The basic fiscal commitmentsmanagement framework is put forward. At the same time, we analyze the fiscal commitment management of Qingdao metro line X PPP project. Finally four policy recommendations are given, in order to provide reference for our country＇s fiscal PPP project management research. Such as, to identify and estimate fiscal commitments; to measure and calculate fiscal capacity, to incorporate the commitments in fiscal monitoring,to share risks between government and social capital; to improve the reporting of commitments; to strengthen procedural controls on commitments, to set up the contract spirit and adhere to equal consultation, mutual benefit, to be honest and trustworthy, and to fulfill the contract strictly.

关 键 词：政府与社会资本合作 财政承诺管理 PPP模式 

分 类 号：F812.7[经济管理—财政学]