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农村饮水安全PPP项目的政府补偿机制略探 被引量:5

Government Compensatory Mechanism of PPP Mode of Strengthening Project of Rural Drinking Water Security
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摘要 农村饮水安全巩固提升工程PPP项目具有规模经济与效率主导性、范围经济与产业网络性、战略资源与外部性、资产专用与资金密集性、经营恒久与现金流稳定性、水质要求与技术创新性等特点。提升社会资本参与农村饮水安全巩固提升项目积极性,需要不过度增加政府财政压力的前提下给予社会资本合理补偿。应当遵循以政府财政承受能力为底线、确保社会资本盈利但不暴利、事前补偿和事后补偿相结合、政府补偿额度与饮用水产品和服务的质量挂钩原则,构建多元农村饮水安全巩固提升工程PPP项目政府补偿机制,形成奖补结合的财政补偿机制、强化税收优惠、特许扩大产业收益结构、完善捆绑式资源补偿模式、合理引入其他补偿方式以及基于社会资本服务质量的动态补偿机制,激励社会资本提供优质饮用水产品及服务。 The PPP mode of rural strengthening project of drinking water security have many characteristics including scale economy and efficiency of dominant, scope economy and industrial networks, strategic resources and externality, assets and capital intensive, operating constancy and stability of cash flow, water quality requirements and technical innovation, etc. For raising the motivation of social capital, reasonable compensation must be given under the premise that not excessive increasing government financial pressure. So we should follow the principle such as the bottom line of government fiscal capacity, make sure the social capital profit but not profiteering, advance compensation and indemnity, the combination of government compensation linked to products and services quality of the drinking water, then we can build up the diversified government compensation mechanism of the PPP mode of rural strengthening project of drinking water security, and form financial compensation mechanism combined with awards and subsidies, strengthen tax incentives, franchise to expand industry revenue structure, perfect the bundled resources compensation mode, reasonable to introduce other compensation mode and dynamic compensation mechanism based on social capital service quality, to encourage social capital to provide quality of drinking water products and services.
作者 黄拥政 彭程甸 祝子丽 HUANG Yongzheng PENG Chengdian ZHU Zili(Hunan Provincial Finance Department, Changsha 410015, Hunan, China Hunan University of Finance and Economics, Changsha 410205, Hunan, China Hunan University, Changsha 410079, Hunan,China)
出处 《中南林业科技大学学报(社会科学版)》 2017年第4期15-20,共6页 Journal of Central South University of Forestry & Technology(Social Sciences)
基金 湖南省哲学社会科学基金项目"湖南推进PPP投融资模式的思路与政策研究"(15YBA064) 湖南省社会科学成果评审委员会重点课题"湖南发展PPP模式的问题与对策研究"(XSP17ZDI006) 湖南省财政厅与湖南省住建厅新型城镇化建设省级引导资金项目"新型城镇化的财税政策研究"(湘财建指[2014]229号)
关键词 农村饮水安全 PPP项目 政府补偿 财政补偿 补偿机制 rural drinking water security PPP project government compensation financial compensation compensation mechanism
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