基于现金流量视角的PPP模式下城市轨道交通项目财各预警指标体系研究

发布时间：2018-03-01 08:40

本文关键词： 城市轨道交通 PPP融资模式应用　出处：《昆明理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,随着城市的快速发展,我国城市轨道交通也面临着前所未有的机遇,然而随之而来,也面临着许多的问题。我国政府的财政投资方式面临着巨大金需求,从而也限制了城市轨道交通的发展。为了适应环境的快速变化,在城市轨道交通建设中引入市场化的投融资方式已成为轨道发展的必然趋势。PPP模式相对于其他模式而言,适用范围更广,优势更明显,运用此种投融资方式,可以让政府机构与私营机构充分发挥各自的优势与经验,为社会大众提供更优质的产品和服务。PPP项目具有投资大、建设周期长、相关利益者众多等特点,存在很大的财务风险。此外,我国的PPP模式还处于初级阶段,如何尽量规避项目的财务风险,使项目顺利进行下去,成为有待解决的一个重要问题。本文首先对国内外发达地区城市轨道交通模式以及我国现阶段城市轨道交通的发展进行探讨和分析,结合我国现阶段城市轨道交通的发展现状,得出我国现阶段的PPP模式城市轨道交通的发展现状。然后,对PPP模式下的城市轨道交通前期、建设期、经营期的现金流状况进行分析,界定PPP模式的财务预警概念。结合财务预警方法、PPP评价方法及的挣值法的思想,确定PPP模式下城市轨道交通项目各阶段的财务预警指标,并确定财务预警指标的预警范围。最后,再通过北京地铁四号线这一案例,对财务预警指标体系的具体应用进行详细说明,以便于管理者对项目进行管理与控制,更便于管理者对PPP模式下的城市轨道交通项目的有效管理。
[Abstract]:In recent years, with the rapid development of cities, China's urban rail transit is also facing unprecedented opportunities, but also facing a lot of problems. In order to adapt to the rapid change of environment, the introduction of market-oriented investment and financing mode in the construction of urban rail transit has become an inevitable trend of rail development. PPP mode is relative to other modes. The application scope is wider, the advantage is more obvious, using this kind of investment and financing way, can let the government organization and the private organization give full play to their respective advantages and experiences, and provide the society with better products and services. PPP project has a large investment. In addition, the PPP model of our country is still in the initial stage, how to avoid the financial risk of the project as far as possible and make the project go on smoothly. This paper first discusses and analyzes the mode of urban rail transit in developed areas at home and abroad and the development of urban rail transit in China at present, combining with the present development situation of urban rail transit in China. The present situation of PPP mode urban rail transit development in China is obtained. Then, the cash flow status of PPP mode urban rail transit pre-construction period and operation period is analyzed. This paper defines the concept of financial early warning in PPP mode. Combining with the idea of evaluation method and earned value method of financial early warning method, it determines the financial early warning index of each stage of urban rail transit project under PPP mode. Finally, through the case of Beijing Metro Line 4, the specific application of the financial early warning index system is explained in detail in order to facilitate the management and control of the project. More convenient for managers to the PPP mode of urban rail transit project effective management.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F285

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