论可信任的PPP财政承受能力论证机制

发布时间：2018-04-08 07:49

本文选题：PPP　切入点：可信任　出处：《财会月刊》2017年05期

【摘要】：政府和社会资本合作模式在解决政府所掌握资源的有限性和人们对公共服务需求的无限性之间的矛盾时被寄予厚望,但现实情况是,作为社会资本方参与该模式的民营资本并不是很多。在诸多原因之中,对于政府的"履约"能力有所怀疑应该是特别突出的一个因素。本文通过分析社会资本对政府产生不信任的原因,提出如何建立可信任的财政承受能力论证机制,从而化解怀疑、培养信任,形成政府与社会资本"互信"的合作机制。
[Abstract]:The cooperation mode between government and social capital is expected to solve the contradiction between the limitation of resources in the government and the unlimited demand for public services, but the reality is,As a social capital party to participate in this model of private capital is not a lot.Of all the reasons, doubts about the government's ability to comply should be a particular factor.Based on the analysis of the reasons why social capital does not trust the government, this paper puts forward how to establish a credible mechanism for demonstrating the financial affordability, so as to defuse doubt, cultivate trust, and form a cooperative mechanism of "mutual trust" between government and social capital.
【作者单位】：山东管理学院会计学院;
【基金】：山东省社会科学规划办重大理论与实践协同创新研究专项课题“山东省‘财政承受能力论证’实证研究”(项目编号:15CCXJ15);山东省社会科学规划办会计专项课题“管理会计对提升我国事业单位价值贡献率的研究”(项目编号:13CKJZ06)
【分类号】：F283

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