高速公路PPP项目财务风险管理探析  

Analysis on financial risk management for highway PPP projects

作　　者：黄燚 Huang Yi(Shine Wing Certified Public Accountants(Special General Partnership),Changsha Branch,Changsha,Hunan,410005)

机构地区：[1]信永中和会计师事务所(特殊普通合伙)长沙分所,湖南长沙410005

出　　处：《市场周刊》2025年第11期148-151,共4页Market Weekly

摘　　要：公私合作(PPP)模式在全球范围内的基础设施建设与公共服务供给中占据了重要地位。该模式通过整合公共与私营部门的资源与能力,力求提高项目实施的效率与成果质量。然而,伴随PPP模式而来的是一系列复杂的财务风险挑战,这些风险涉及资金筹措、成本控制、收入预测及合同履行等多个层面。文章分析了高速公路PPP项目面临的财务风险,重点阐述了高速公路PPP项目财务风险管理要点,旨在有效规避企业财务风险,提升财务管理实效,从而为高速公路项目稳定高效运作提供保障。The public-private partnership(PPP)model plays an important role in infrastructure construction and public service supply worldwide.This model aims to improve the efficiency and quality of project implementation by integrating resources and capabilities from both public and private sectors.However,with the PPP model comes a series of complex financial risk challenges,which involve multiple levels such as fundraising,cost control,revenue forecasting,and contract fulfllment.This article analyzes the financial risks faced by highway PPP projects,focusing on the key points of financial risk management for highway PPP projects,aiming to efectively avoid corporate financial risks,improve financial management effectiveness,so as to provide guarantees for the stable and efficient operation of highway projects.

关 键 词：高速公路 PPP项目 财务风险 风险管理 

分 类 号：F285[经济管理—国民经济]