摘要
2014年以来,PPP项目在我国再度成为一个热门话题,其在解决财政资金紧张,提升项目建设运营效率方面具有不可替代的作用。但目前我国PPP项目的实施过程中财政激励约束机制仍存在一定的缺失,总体表现为约束过强而激励不足,政府处于绝对强势的地位,社会资本盈利空间不足。因而,我国应通过建立全周期财政激励机制和基于财政管理流程的监管机制,来完善我国PPP项目的财政激励约束机制,促进PPP项目在我国的良性发展。
As the focus once again since 2014, the PPP project has played an irreplaceable role in sol-ving financial fund shortage and improving the project operation efficiency. However, insufficient finan-cial incentive and constraint mechanism hinder the implementation of the PPP projects, such as the gov-ernment in the dominant position sharing no sufficient profit space for the social capital. Therefore, it is necessary to establish a full cycle of fiscal incentive and restrictive mechanism based on financial manage-ment process for perfecting our financial incentive and constraint mechanism and promoting the develop-ment of the PPP projects.
出处
《烟台大学学报（哲学社会科学版）》
CSSCI
北大核心
2017年第4期100-107,共8页
Journal of Yantai University(Philosophy and Social Science Edition)
基金
国家社科基金一般项目"政府购买公共服务的质量控制体系研究"(14BJY161)
中财-鹏元地方财政投融资研究所项目
关键词
PPP
财政政策
激励约束
PPP
fiscal policy
incentive and constraint
