政府和社会资本合作(PPP)项目预算管理及风险控制

Budget Management and Risk Control of Public Private Partnerships(PPP)Projects

PPP项目政府承诺支出责任的预算管理,是有效保障PPP项目建设运营、控制财政风险的重要手段。梳理了我国PPP项目预算管理的政策性文件,分析了我国PPP预算管理存在的问题,在借鉴有关国家PPP项目预算管理经验基础上,从完善PPP项目财政承受能力论证制度、建立健全PPP项目中长期政府预算管理制度、规范PPP项目政府预算资金使用的信息披露、PPP项目支出预算绩效评价的问题等方面,提出了完善我国PPP项目政府预算管理、控制财政风险的政策建议。

The budget management of government commitment to expenditure responsibilityof PPP projects is an important means to effectively guarantee PPP project construction,operation and control of financial risk.This paper combs the policy documents of PPP projects budget management,and analyzes the existing problems of PPP budget management in China,drawing on the experience of other countries,policy advice based on concerning aspects of perfecting the demonstration system of financial endurance capacity,the establishment and improvement of PPPlong-term budget management system,and standardizing the information disclosure of government budget funds and performance evaluation of PPP projects expenditure budget.