PPP项目财务风险与管理建议

Financial risk and management suggestions of public-private partnership project

随着供给侧改革的深入推进,PPP模式的运用与创新成为建筑业的一大热门话题。然而目前中国的PPP项目模式较为单一和简易,且在融资环境收紧的宏观背景下,PPP项目的投融资和建造运营也面临新的挑战。财务管理和会计人员以其反映、监督和参与决策的职能,在PPP项目的全流程都发挥着至关重要的作用。本研究基于财务的视角,讨论了"新常态"下PPP项目财务管理和跨级核算的相关问题与风险,并针对性地提出了财务风险管理的建议,以期为未来PPP模式的发展和创新做出一些贡献。

With the deepening of supply-side reforms,the application and innovation of the public-private partnership(referred to as PPP) model has become a hot topic in the construction industry. However,the current PPP project model in China is relatively single and simple,and under the macro background of the tightening financing environment,the investment,financing,construction and operation of PPP projects are also facing new challenges. Financial management and accounting personnel play a vital role in the entire process of PPP projects with their functions of reflection,supervision and participation in decision-making. Based on the financial perspective,this research discusses the related issues and risks of PPP project financial management and cross-level accounting under the"New Normal"economy,and proposes targeted financial risk management recommendations,with a view to contributing to the future development and innovation of the PPP model Make some contributions.