摘要
随着社会资本进入基础设施建设领域,政府的投融资体制产生转变,导致公共产品属性发生了变化,使得公共产品商品化。本文通过分析城市基础设施的公共产品属性及其投融资体制,分析得出城市基础设施应该回归公共产品本来的属性,相应的城市基础设施投融资体制应该进行改革,应以政府财政资金为主导,对应的社会资本应当纳入财政预算,接受财政监督,同时,在复式预算的基础上根据城市基础设施建设的不同性质,对城市基础设施的投融资进行分类管理。
With the social capital entering into the construction of infrastructure, the government's investment and financial system have changed, which marked a change in public goods properties and the commercialization of public goods. This paper analyzes the public product's attribute and investment and finance system of infrastructure. Through the analysis, we concluded that the construction of infrastructure should return to the original attributes of public goods and the corresponding urban infrastructure investment and finance system should be reformed and should be led by government funds and corresponding social capital should be included in the budget, subject to financial supervision. Simultaneously on the basis of the Double-entry Budget System, the investment and finance system of infrastructure should be category managed according to the different nature of the urban infrastructure.
出处
《价值工程》
2012年第19期62-63,共2页
Value Engineering
关键词
城市基础设施
公共产品
投融资
urban infrastructure
public goods
investment and finance