摘要
2013年,全国财政工作会议正式提出PPP模式,旨在管控政府债务、防范债务风险、促进公共物品供给提质增效。经过多年发展,PPP政策体系不断健全,项目落地成果丰硕,但仍存在很多未决争议。本文从财税和金融视角,辨析PPP"十大关系",划分推进阶段,展望发展未来。
In 2013, the national fiscal work conference formally put forward the PPP model, aiming at controlling government debt, preventing debt risk and promoting the quality and efficiency of public goods. After years of development, the PPP policy system has been improved and the project has achieved fruitful results, but there are still many outstanding disputes. This paper, from the perspective of finance and taxtion, discriminates the "ten relationships" of PPP, divides the promotion stage and looks forward to the future development.
出处
《财政科学》
2017年第10期104-108,共5页
Fiscal Science
关键词
PPP
政府债务
十大关系
PPP
Government Debt
The Ten Relations