第三方监管机制下PPP财政风险特征及防范  

The Characteristics and Prevention of PPP Financial Risk under the Third-Party Supervision Mechanism

作　　者：刘娜娜[1] Liu Nana

机构地区：[1]郑州科技学院,河南郑州450064

出　　处：《西南金融》2021年第8期85-96,共12页Southwest Finance

基　　金：河南省科技厅软科学(会计专项)“基于政府综合财务报告的地方债风险预警及管控研究”(212400410527)。

摘　　要：随着PPP模式在基础设施和公共服务设施建设中的深入应用,PPP财政风险逐渐凸显。为有效防范各类显性和隐性PPP财政风险,世界各国纷纷加强对风险的监督和防范,并在实践中探索出一种由第三方主导的监管机制。本文立足相关理论,分析第三方监管机制对PPP财政风险防范的作用机理。在此基础上,结合第三方监管机制下PPP财政风险防范的全球实践与我国当前现实困境,提出强化监管顶层设计框架、升级三方监管联动机制、加强现代监管科技应用、强化多元主体监管职能的防范策略,以确保PPP项目在资金充足情况下平稳、有序、健康开展。With the in-depth application of the PPP model in the construction of infrastructure and public service facilities,PPP financial risks have gradually become prominent.In order to effectively prevent all kinds of explicit and implicit PPP financial risks,countries around the world have strengthened the supervision and control of risks,and explored a supervision mechanism dominated by the third party in practice.Based on the relevant theories,this paper analyzes the mechanism of the third-party supervision mechanism on PPP financial risk prevention.On this basis,combined with the global practice of PPP financial risk prevention under the third-party supervision mechanism and China's current practical dilemmas,the paper puts forward corresponding prevention strategies,including strengthening the top-level design framework of supervision,upgrading the tripartite supervision linkage mechanism,strengthening the application of modern supervision technology,and strengthening the supervision function of multiple subjects,so as to ensure that PPP projects are carried out smoothly,orderly,and healthily with sufficient funds.

关 键 词：PPP 财政风险 社会资本 政府负债 风险防范 第三方监管 监管科技 政产学研 

分 类 号：F812.2[经济管理—财政学] F810.2