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作 者:耿蕤[1] 虞明远[1] 朱志强[1] 冯开 GENG Rui;YU Ming-yuan;ZHU Zhi-qiang;FENG Kai(Research Institute of Highway,Ministry of Transport,Beijing 100088,China)
出 处:《公路交通科技》2022年第6期186-190,共5页Journal of Highway and Transportation Research and Development
摘 要:为使《收费公路管理条例》(修订)的核心制度设计之一区域统筹政策能够有效实施,从而有效化解政府债务风险,首先分析了区域统筹政策需满足的3个基本条件,一是公路性质为政府收费公路,二是公路等级是高速公路,三是资金管理实行收支两条线、纳入预算管理,并使用财政票据。然而,各省收费公路运营主体逐渐从事业单位改制或划转为省属交通企业管理,通行费需采用税务票据管理,将导致条例颁布后大部分省份无法实施“区域统筹管理”,从而不能享受延长收费期限的政策红利。主要是由于事业单位改革、预算管理改革、化解地方政府债务管理、隐性债务管理等国家一系列改革,在化债压力下部分省份不得不将政府还贷公路资产和债务划转到省属交通国有企业经营,从而使通行费收入无法纳入政府基金预算管理,不得使用财政票据。审计署驻各地特派办对政府还贷高速公路隐性债务的不同认定标准直接影响到还贷公路是否被划转为经营性公路。鉴于当前在化债背景下大部分省份政府还贷高速公路的现实发展困局,以及审计署对各个省份隐性债务认定尺度各异,认定标准有可探讨空间,而债务认定的标准直接影响到各省能否享受“区域统筹管理”政策红利,由此提出加快推动《收费公路管理条例》(修订)出台、适当放宽债务认定标准等措施建议。In order to effectively implement the regional overall planning policy, one of the core system designs of the Regulations on Administration of Toll Roads(revised),and to effectively resolve the risk of government debt, first, it is analyzed that the regional overall planning policy needs to meet 3 basic conditions:(1) the nature of the road is government toll road;(2) the highway grade is expressway;(3) the fund management implements the lines of revenue and expenditure, brings it into the budget management, and uses financial bills. However, the operation entities of toll roads in all provinces are gradually restructured or transferred from public institutions to provincial transport enterprises, and the tolls need to be managed by tax bills, which will lead to the fact that most provinces cannot implement “regional overall management” after the promulgation of the regulations, so they cannot enjoy the policy dividend of extending the charging period. This is mainly due to a series of national reforms such as the reforms of public institutions and budget management, the management of resolution of local government debt and implicit debt. Under the pressure of debt resolution, some provinces have to transfer the government’s loan repayment highway assets and debts to the state-owned provincial transport enterprises, so that the toll income cannot be included in the government fund budget management and the use of financial bills is not allowed. The different accreditation standards of the implicit debt of the government loan repayment expressway by the special offices of the National Audit Office in various places directly affect whether the loan repayment highway is transferred to an operating highway. In view of the current development dilemma of most provincial governments’ loan repayment expressways under the background of debt resolution, and the different accreditation standards of implicit debt of each province by the National Audit Office, there is room for discussion on the accreditation standard
关 键 词:运输经济 公共政策 区域统筹 高速公路 政府隐性债务 交通运输
分 类 号:U4-9[交通运输工程—道路与铁道工程]
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