摘要
ＢＯＴ方式是８０年代以来国际上流行的一种新型项目投资与融资方式，也是我国利用外国直接投资的新热点。国内学术界对该方式的研究可分为三个阶段，讨论主要集中在四个方面：一是对ＢＯＴ投融资方式的定义，主要有三种观点；二是ＢＯＴ方式中的国家作用，涉及五个问题；三是ＢＯＴ方式中的投资回报问题，有四种具有代表性的处理方法；四是ＢＯＴ方式中的风险分担问题。
BOT is a new type of project investment and circulation method which is popular in the world since 1980s. It is also a new hot spot to make direct foreign investment. In the internal academic circles, researches on this methed have been divided into three stages and discussions are focused on four aspects: first, there are three points of view for the definition of BOT method of investing and circulating funds; second, as for the national function in BOT method, it is related to five issues; third,there are four representative ways to deal with BOT investment return problem; fourth, as for risk in BOT method, the article lays stress on different ideas and views in identification and allocation of risks.
