政府与社会资本合作(PPP)财政风险监管问题研究

Research of the Problems of Financial Risk Supervision about Public-private Partnerships

笔者从政府与社会资本合作是财政风险较高的公共服务供给方式,法律约束与道德约束的不足加大了政府与社会资本合作项目的财政风险,目前我国各地大规模推进PPP项目容易产生财政风险等方面,分析了我国在推行政府与社会资本合作(PPP)过程中进行财政风险监管的重要性、紧迫性,归纳、总结了我国现行PPP政策中财政风险监管的现状及问题,认为目前需要重点解决缺乏可执行的操作指南和细则,现有规则难以用于指导实际工作、缺乏硬性约束条件和量化的风险控制指标等难题。笔者在借鉴国际经验的基础上,从建立各级政府专设PPP管理机构和人员,有效监控财政风险,建立科学、全面的PPP项目财政风险监管技术与方法,建立PPP项目财政风险监管业务流程和管理制度,建立PPP项目风险合理的公私分摊机制,管控政府财政风险等方面,提出了加强我国政府与社会资本合作(PPP)财政风险监管的政策建议。

This paper analyzes the instant urgency of fiscal risk supervision in the implementation of public-private partnerships （PPP） concerning PPP as a higher risk of public service supply mode with insufficient legal and ethical constrains that increases the financial risk while PPP being promoted nation-wide on a large scale, and summarized present situation and problems of fiscal risk supervision under the current governmental policy of PPP, that the current needs should be focused on establishing executable instructions, rules, rigid constraints and quantitative risk control indicators, etc. Drawing on international experience, policy advice is made based on concerning aspects of the establishment of designated PPP department and personnel for all levels of government, and the establishment of a scientific and comprehensive fiscal risk supervision techniques and methods for PPP projects.