摘要
改革开放以来,随着中国经济的高速发展和人民生活水平的不断提高,我国公共基础设施建设取得了长足的进步,迈上了一个新的台阶。尤其是最近几年在基础设施及公共服务领域PPP模式的兴起,促进了政府在经济新常态下转变政府职能,减轻了政府财政压力,在此过程中,国家对政府扮演的角色越来越重视,因为风险也会随之而来。本文以融资理论为基础,通过对文献的总结和分析,基于ISM模型研究在PPP模式下政府承担的风险并得出风险结构框架,对政府制定相应的政策和程序、在项目实施过程中规避风险有一定的借鉴意义。
With the continuous improvement of China＇s rapid economic development and people＇s living standards, public infrastructure construction in China has made considerable progress, upgraded to a new level since the reform and opening-up. The especially rise of the PPP model at infrastructure and public services in the last few years has promoted the transformation of government functions in the new economic normal and reduced the pressure on government financing. In this process, China puts a high value on the role of the government because of the following risks. Based on the theory of financing, this paper studies the risk of the government under the PPP model and draws out the framework of the risk structure through the summary and analysis of the literature. There is a certain reference to the corresponding policies and procedures for how to avoid the risks in the project implementation for the government.
出处
《财务与金融》
2017年第6期20-25,共6页
Accounting and Finance
基金
"双一流"奖补资金资助
课题编号:SYL2017XTTD16~~
