我国PPP模式的政府性债务与预算机制研究

发布时间：2018-05-30 21:00

本文选题：PPP + 政府性债务　；参考：《税务与经济》2015年04期

【摘要】：当前推广PPP具有非常积极意义,但对政府微观操作、宏观体制层面提出了更高的要求。不可忽视的是,由于契约的不完全性、评估难、监管难等因素,PPP的效率具有不确定性,滥用则容易导致财政幻觉、风险隐匿及错配。从中长期预算角度看,PPP确能缓释风险、平滑当期财政支出压力,但不一定降低政府未来支出责任或债务总量。PPP模式应着眼于提升项目效率、增进社会福利,当前应着力构建有效的风险分担、激励相容机制,并将其支出责任融入中长期财政规划框架、置于权责发生制的资产负债管理体系下。这就需要市场约束和行政约束并重,统筹安排"税权、公共财产权、举债权",构建合理的分类债务管理与预算安排,硬化预算约束,提升地方治理能力。
[Abstract]:It is very positive to popularize PPP at present, but it puts forward higher request to government micro-operation and macro-system level. It can not be ignored that the efficiency of PPP is uncertain due to the incompleteness of contract, the difficulty of evaluation and supervision, and the abuse of PPP can easily lead to financial illusion, risk concealment and mismatch. From the perspective of medium and long term budget, PPP can mitigate the risk and smooth the pressure of current fiscal expenditure, but it does not necessarily reduce the responsibility of future government expenditure or the total amount of debt. PPP model should focus on improving project efficiency and social welfare. At present, we should construct an effective risk-sharing, incentive and compatible mechanism, and integrate its expenditure responsibility into the medium- and long-term financial planning framework, and put it under the system of asset liability management based on accrual basis. Therefore, it is necessary to attach equal importance to both market and administrative constraints, arrange "tax rights, public property rights and creditor's rights as a whole", construct reasonable classified debt management and budget arrangement, harden budget constraints, and enhance local governance ability.
【作者单位】：中国青年政治学院经济管理学院;
【分类号】：F812.2;F283

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