PPP模式对地方政府财政可持续性的效应研究

发布时间：2018-04-16 21:04

本文选题：PPP模式 + 地方政府　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：近年来,我国地方政府性债务与日俱增,如不及时采取有效手段改善这一问题,将会导致巨大财政赤字、收支严重失衡等一系列问题。如何降低财政风险,达到可持续性发展的目标,俨然成为经济运行的重中之重。由于世界上已经有许多国家成功开展PPP项目的案例,我国政府也希望以此来吸纳社会资本,从而缓解地方政府的财政压力。本文采用文献研究法介绍了PPP模式的基本概念,认为PPP是政府为提供公共物品,满足公共需要,与私人部门建立一种基于契约关系的,且具有共担风险、同享利益性质的合作伙伴关系。此外,还从PPP模式以及财政持续性这两个基本概念的本质入手,阐述了PPP模式推广的必要性以及财政可持续性的评估标准,又将二者与属于基础性理论的委托代理、公共物品以及政府失灵理论这三者进行比较讨论,使得本文在理论研究方面得到了深化和丰富,让PPP模式高效解决我国地方政府债务从而有利于财政可持续性方面的应用有了理论依据。将PPP模式与地方政府财政可持续性联系起来,运用定性与定量分析法从理论上说明两者之间的关系。PPP模式对地方政府财政可持续性可产生积极效应。第一,由于PPP模式引入社会资本,所以地方政府融资渠道拓宽,令民间资本负担了一部分,减轻了政府部分负债,优化了政府债务结构。第二,由于PPP项目是建立在利益共享、风险共担的伙伴关系的基础之上,双方都会尽全力做好项目,降低项目失败的风险以及由于项目失败所造成的损失,所以PPP模式有利于降低公共项目成本。第三,PPP模式可产生“鲶鱼效应”。第四,政府与民间部门合作需要将项目各项成本收益公布,此举能够提高财政透明度。此外,PPP模式运用不当,对地方政府财政可持续性也可产生消极效应。第一,因政府推广以及PPP项目前期费用较低,PPP项目迎来许多盲目投资,在运行前并没有进行评估,导致投资过剩。第二,由于在PPP模式中,政府和企业追求的利益不同,因此在监管不到位的情况下会带来财政风险。最后,分析总结英国、加拿大、澳大利亚的在此方面的经验提出基于地方政府财政可持续性的PPP政策建议,即:明确公私责任、制定PPP模式相关的法律法规、建立监督机制、建立合理的风险分担机制。
[Abstract]:In recent years, the debt of local government in our country is increasing day by day. If we do not take effective measures to improve this problem in time, it will lead to a series of problems, such as huge fiscal deficit, serious imbalance of revenue and expenditure, and so on.How to reduce financial risk and achieve the goal of sustainable development has become the top priority of economic operation.Since there have been many successful cases of PPP projects in many countries in the world, our government also hopes to absorb social capital to ease the financial pressure of local governments.This paper introduces the basic concept of PPP model by means of literature research, and holds that PPP is a kind of contractual relationship between government and private sector in order to provide public goods and meet public needs, and it has a shared risk.A partnership of equal interest.In addition, starting from the essence of the two basic concepts of PPP model and financial sustainability, this paper expounds the necessity of promoting PPP model and the evaluation criteria of financial sustainability, and combines the two concepts with the principal-agent, which belongs to the basic theory.The public goods and the theory of government failure are compared and discussed, which makes this paper deepen and enrich the theoretical research.It has a theoretical basis for the PPP model to solve the local government debt efficiently, which is beneficial to the application of fiscal sustainability.The relationship between the PPP model and the financial sustainability of the local government is explained theoretically by the qualitative and quantitative analysis method. The model has a positive effect on the financial sustainability of the local government.First, because of the introduction of social capital into the PPP model, local governments broaden their financing channels, which makes the private capital bear part of the burden, lightens the government debt and optimizes the structure of the government debt.Second, since the PPP project is based on a partnership of benefit-sharing and risk-sharing, both sides will do their best to reduce the risk of project failure and the loss caused by the failure of the project.So the PPP model is helpful to reduce the cost of public projects.The third PPP model can produce "catfish effect".Fourth, the government and the private sector need to disclose the costs and benefits of the project, this can improve financial transparency.In addition, the improper use of PPP model can also have a negative effect on the financial sustainability of local governments.First, because the government popularizes as well as the PPP project early stage expense relatively low welcome many blind investment, did not carry on the appraisal before the operation, resulting in the investment surplus.Second, because in the PPP mode, the government and the enterprise pursue the different benefits, therefore will bring the financial risk under the condition that the supervision is not in place.Finally, this paper analyzes and summarizes the experiences of the UK, Canada and Australia in this field, and puts forward the PPP policy recommendations based on the financial sustainability of local governments, that is, to clarify the public and private responsibility, to formulate the relevant laws and regulations of the PPP model, and to establish the supervision mechanism.Establish a reasonable risk sharing mechanism.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F283;F812.5

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