上饶市旅游开发项目的PPP模式应用研究

发布时间：2018-06-19 13:30

本文选题：PPP模式 + 旅游开发项目　；参考：《江西财经大学》2017年硕士论文

【摘要】：“十三五”以来,旅游产业已经成为我国国民经济战略性支柱产业。随着我国经济的增长和国民收入的提高,广大群众对旅游产品的需求层次也在不断提高。与此同时,我国旅游产业存在的诸多问题制约了旅游收入的增长和群众满意度的提高。旅游产业需要进行“供给侧改革”,推动产业升级,才能适应形势,吸引更多游客,提高旅游综合收入和贡献率,提高群众满意度。旅游产业是由一个个具体的旅游开发项目做支撑的。旅游开发项目具有投入大、周期长、风险高等特点,对于追求低风险、高收益和高流动性的资本来说,是不受青睐的。旅游开发项目的传统融资途径主要是财政投资、金融机构贷款、资本市场融资三个方面。当前经济发展速度下降,地方财政资金吃紧,银行及相关金融机构放贷谨慎,我国资本市场又还不成熟,导致旅游开发项目融资难度更大。与此同时,本届政府力推政府和社会资本合作模式(PPP模式)。从2014年下半年起,财政部和国家发改委相继下发一系列文件,对大规模应用PPP模式进行了动员和指导。在此背景下,本文对上饶市旅游开发项目的现状进行了分析,揭示了融资难已经成为上饶市旅游开发的严重瓶颈。本文把解决问题的视角放到PPP模式的合理运用上,首先在对财政部和国家发改委的PPP模式定义进行比较的基础上,紧扣实质提出了自己的定义——“PPP模式是政府与社会资本之间,为了以更低的成本和更高的效率长期稳定地提供公共产品或准公共产品,以法律为基础,以合同为约束,以平等互利共赢为原则,而形成的一种长期合作关系。”笔者认为,这一定义相对精确一些,不易引起歧义理解,具有较好的可操作性。随后本文对PPP模式的内涵进行了分析,并归纳出其五个重要特征,即参与的主体是政府和社会资本、提供的产品是公共产品或准公共产品、合作的期限一般是长期、合作的基础是契约精神、合作的原则是“利益共享、风险共担”。本文阐述了PPP模式在西方国家的兴起和发展,以及我国引进PPP模式后的三轮应用浪潮;介绍了国内外PPP模式的分类,尤其是详细介绍了我国财政部对PPP模式的分类;探讨了我国PPP模式中项目公司(SPV)的作用;精心选择并解剖了两个比较有代表性的PPP项目案例:安徽池州污水处理PPP项目和北京地铁四号线PPP项目,通过对它们进行多方位的剖析,总结出它们的成功经验以作为借鉴。在此基础上,本文针对上饶市旅游开发项目,选取了旅游综合体项目、景区开发项目和乡村旅游开发项目三类具有代表性的旅游开发项目,进行了详细的PPP模式选择分析并提出了可行的操作建议。特别是选取了已经通过规划并列入旅游开发项目招商名册的上饶城东大型旅游综合体项目,作为实例进行分析。本文强调:应用PPP模式是政府行为,必须要有法律依据。我国财政部的《指南》是目前我国最具权威的PPP法律文件,上饶市旅游开发项目应用PPP模式必须按照《指南》的要求来进行;反之,只要符合财政部《指南》第六条要求的上饶市旅游开发项目,都可以尝试应用PPP模式。在具体项目的操作中,要按照《指南》规定的程序进行,首先要从定性和定量两方面开展物有所值(VFM)评价和开展财政承受能力论证,通过评价和论证的项目方可应用PPP模式。在项目的操作过程中,最重要的是要防范风险,使项目的公益性和盈利性达成平衡。本文最后提出三点建议。一是应当在全国人大层面上对PPP模式正式立法,重点要对如何防范风险,特别是防范政府信用风险进行详细的规定。二是我国学术界要继续加强对PPP模式的研究,特别是要将PPP模式的原理与我国国情相结合,形成有中国特色的PPP理论,来指导PPP模式在我国的应用。三是PPP模式在旅游开发项目中的应用是一个比较新的课题,可以借鉴的经验不多,因而各级政府在旅游开发项目中应用PPP模式的时候,既要大胆探索,又要谨慎操作,既要有法治理念,又要有担当精神。
[Abstract]:Since 13th Five-Year, the tourism industry has become the strategic pillar industry of our national economy. With the growth of China's economy and the increase of national income, the demand level of the masses of the masses is increasing. At the same time, many problems existing in the tourism industry of our country have restricted the growth of tourism income and the satisfaction of the masses. The tourism industry needs to carry out the "supply side reform" and promote the industrial upgrading to adapt to the situation, attract more tourists, improve the tourism comprehensive income and contribution rate, and improve the satisfaction of the masses. The tourism industry is supported by a number of specific tourism development projects. The tourism development project has large investment, long cycle and high risk. The traditional financing ways of tourism development projects are mainly financial investment, financial institution loans and capital market financing. The current economic development speed is declining, local financial funds are tight, banks and related financial institutions are cautious in lending, China. As the capital market is not mature, the financing of tourism development project is more difficult. At the same time, the government is pushing the mode of cooperation between government and social capital (PPP model). From the second half of 2014, the Ministry of Finance and the national development and Reform Commission have issued a series of documents to mobilize and guide the large-scale application of PPP model. In this context, this paper This paper analyzes the present situation of Shangrao tourism development project and reveals that the difficulty of financing has become a serious bottleneck for the development of tourism in Shangrao. This paper puts the solution point of view on the rational use of the PPP model. First, on the basis of the comparison of the PPP model definition of the Ministry of Finance and the national development and Reform Commission, it puts forward its own essence. Definition: "the PPP model is a long-term relationship between the government and social capital, which is based on the principle of law as the basis, the contract as the basis, the contract as the basis, the mutual benefit and mutual benefit, in order to provide a stable and stable supply of public goods or quasi public products at a lower cost and higher efficiency." Some of them are not easy to cause ambiguity understanding and have good maneuverability. Then, this paper analyzes the connotation of PPP model and sums up five important features, that is, the main body of participation is government and social capital, the products are public products or quasi public products, the duration of cooperation is generally long, the basis of cooperation is the spirit of contract. The principle is "benefit sharing, risk sharing". This paper expounds the rise and development of PPP model in western countries, and the three wheeled wave of application after the introduction of PPP model in China; introduces the classification of PPP modes at home and abroad, especially the classification of the PPP model in China's Ministry of finance, and discusses the item company (SPV) in China's PPP mode. The role of two representative PPP projects: Chizhou sewage treatment PPP project in Anhui and PPP project of metro line four in Beijing are carefully selected and dissected. By analyzing them in many directions, their successful experiences are summarized as a reference. On this basis, this paper selects brigades for tourism development projects in Shangrao. The three types of tourism development projects, such as the complex project, the scenic area development project and the rural tourism development project, have carried out the detailed PPP model selection analysis and put forward the feasible operation suggestions. In particular, the Shangrao City East large tourism complex project, which has already been planned and included in the tourist development project, is selected. As an example, this paper emphasizes that the application of PPP model is government behavior and must have legal basis. The guide to the Ministry of finance of China is the most authoritative PPP legal document of our country. The application of PPP model in Shangrao tourism development project must be carried out according to the requirements of "Guide >"; on the contrary, as long as it meets the sixth requirements of the Ministry of Finance < Guide > The Shangrao tourism development project can try to apply the PPP model. In the operation of the specific project, it is necessary to carry out the evaluation and demonstration of the financial affordability from the qualitative and quantitative two aspects of the value (VFM) and the financial affordability from the qualitative and quantitative aspects. The operation of the project can be applied to the PPP model. In the process, the most important thing is to guard against risk and balance the public welfare and profitability of the project. At the end of this paper, three suggestions are put forward. First, the formal legislation of the PPP model should be made at the National People's Congress level, and the emphasis should be given to how to guard against risk, especially to prevent the government's credit risk. The two is that the academic circle of our country should continue to add. The study of the strong PPP model, especially the combination of the principle of PPP model and the national conditions of our country, forms the PPP theory with Chinese characteristics to guide the application of the PPP model in our country. Three is the application of the PPP model in the tourism development project is a relatively new topic, and the experience that can be used for reference is not much, so the government at all levels in the tourism development project When applying PPP mode, we should explore boldly and operate cautiously, not only with the idea of rule of law, but also with the spirit of responsibility.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F592.7;F283

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