政府和社会资本合作（PPP）财政风险管理研究

发布时间：2019-05-26 22:45

【摘要】：政府和社会资本合作(以下简称"PPP”)是我国探索公共服务提供新机制的一种尝试。目前,国内外对PPP模式的定义不一,PPP应用形式也多样,但无论其定义和形式如何,PPP的风险分配和风险管理都是相关各方需要共同面对的问题。随着PPP模式的大规模推广应用,PPP财政支出责任也不容小觑,这不仅包括了PPP项目的直接、显性支出责任,如政府付费和可行性缺口补贴,也包括其他可能扩大政府财政支出责任的隐性、或有财政支出,引发PPP财政风险尤其值得关注。基于政府双重主体的假设,在PPP财政风险管理中,不同的主体身份的政府在面对财政风险时有着不一样的管理方法,本文的研究的主题是政府公共主体身份下的PPP财政风险管理。财政风险管理有风险管理主体、管理手段与管理程序等风险管理要素。政府通常被视为PPP财政风险管理的主体,但政府自身又可细分为作为公共管理主体的政府和作为经济管理的主体。本文通过梳理我国PPP发展历史发现,无论是二十世纪八、九十年代以外商特许经营为主要形式的BOT模式,还是二十一世纪最初十年的地方政府融资平台,更多的是把PPP中的政府作为经济管理主体对待,而对政府作为公共管理主体的行为研究较少,在分析PPP财政风险管理问题时更多的是就事论事,在管理手段上较多从减少财政赤字和降低政府债务来考虑,在管理程序上更多是一刀切,在管理手段上也存在许多不足。当前PPP管理工作中头痛医头、脚痛医脚的财政风险管理模式的结果使PPP财政风险转向隐匿、转向或有,按起了葫芦浮起了瓢,PPP财政风险管理的形势和任务仍然严峻。针对当前我国PPP财政风险管理在管理主体、程序及手段方面都存在着这样那样的缺失,本文从现实出发而非从通常理解意义上的政府一般职能出发,从分析政府行为入手而非从简单的政府和市场的边界思维入手,分析研究我国PPP财政风险管理历程和现状,梳理出2013年之前我国PPP财政风险管理的内容、特征及效果,结合对当前PPP各阶段财政风险管理要点的分析,提出我国PPP模式中财政风险管理存在的问题,具体包括PPP法律层级不高,约束力不足;政府部门风险管理职责交叉和冲突并存;财政管理机制有待进一步完善;政府治理能力有待进一步提高。之后借鉴国际组织在PPP财政风险管理方面的建议和经验,提出完善我国PPP财政风险管理体系的四点建议:完善PPP法律与制度建设;明确政府部门风险管理职责权限;完善PPP财政管理制度;提高政府治理能力。本文努力在政府财政风险管理理论及实践方面作一些创新性探讨,但限于作者理论知识较浅、实践经验不足,在对PPP财政风险概念的研究上也不够透彻,对三个阶段财政风险管理主体、程序以及手段方面的研究也尚待进一步完善。未来,本文将进一步充实财政风险的理论基础,加强对PPP财政风险管理实践的研究,同时在最后的建议部分做到更加精准、具体。
[Abstract]:Government and social capital co-operation (hereinafter referred to as" "PPP" ") is an attempt to explore new mechanisms for public services in our country. At present, the definition of PPP mode at home and abroad is different, and the application form of PPP is also diverse, but the risk allocation and risk management of PPP are all the problems that the parties need to face together, regardless of its definition and form. With the large-scale application of PPP mode, the responsibility of PPP's financial expenditure is not allowed to be small, which includes not only the direct and explicit expenditure responsibility of the PPP project, such as the government pay and the feasibility gap subsidy, but also other recessive or financial expenditure which may expand the government's financial expenditure responsibility. The financial risk of the initiation of PPP is of particular concern. Based on the assumption of the dual-body of the government, in the PPP financial risk management, the government of different subject status has different management methods in the face of the financial risk, and the subject of this paper is the PPP financial risk management under the status of the public body of the government. The financial risk management has the elements of risk management, management and management. The government is often seen as the subject of the PPP financial risk management, but the government itself can be subdivided into the government as a public management subject and as the subject of economic management. In this paper, by combing the history of PPP development in China, it is found that whether the BOT model is the main form of the foreign concession operation in the 1980s and the 1990s, or the local government financing platform of the first ten years of the twenty-first century, more is to treat the government in the PPP as the subject of economic management. The research of the government as the subject of public administration is less, more is about the matter in the analysis of the question of the financial risk management of the PPP, more in the management means from the reduction of the fiscal deficit and the reduction of the government's debt, more is a size-size-fits-all in the management procedure, There are also many shortcomings in the management method. In the current PPP management, the result of the financial risk management mode of the head of the head and the foot and the foot of the foot makes the financial risk of the PPP turn to the hidden, turned or has, but the gourd is floating, and the situation and the task of the PPP financial risk management are still serious. In view of the lack of the current PPP financial risk management in the management subject, procedure and means, this paper, from the reality and not from the general understanding of the general function of the government, Starting with the analysis of the government's behavior rather than from the simple government and the boundary thinking of the market, the paper analyzes the history and present situation of PPP's financial risk management in China, and sorts out the contents, features and effects of PPP's financial risk management in China by 2013. Based on the analysis of the key points of financial risk management in each stage of PPP, this paper puts forward the problems of financial risk management in PPP mode in China, including the low level of PPP and the lack of binding force, and the intersection of risk management responsibility of government departments and the coexistence of conflict; The financial management mechanism needs to be further improved; the government's governance capacity needs to be further improved. Then, with reference to the advice and experience of the international organization in the PPP financial risk management, the paper puts forward four suggestions to improve the PPP financial risk management system in China: to improve the PPP law and system construction, to clarify the authority of the risk management responsibility of the government departments, and to improve the PPP financial management system; And improve the government's governance ability. In this paper, we try to make some innovative approaches to the theory and practice of the government's financial risk management. The research on procedures and means has yet to be further refined. In the future, this paper will further enrich the theoretical basis of the financial risk, strengthen the research on the PPP financial risk management practice, and make it more accurate and specific in the last proposed part.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F283

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