上市公司开展PPP模式业务情况分析及政策建议

Analysis of Listed Companies Engaged in PPP and Policy Suggestions

PPP模式作为一种缓解政府财政压力、提高公共服务供给效率的新型合作方式,自2014年起得到广泛应用,并在爆发式增长的同时面临诸多挑战。本文通过分析从事PPP业务的深市上市公司在信息披露、会计处理和项目运营中的问题和风险,梳理监管关注的突出问题,提出完善信息披露规则、健全风险监测和化解体系、关注信息披露和会计处理合规性等方面的监管建议。

Public-Private Partnership （PPP）, a new type of cooperation aiming to alleviate government financial pressure and improve the supply efficiency of public service, faces a great deal of challenges, along with its extensive application since 2014. Through analysis on the risks of information disclosure, accounting treatment and project operation of SESZ-listed companies engaged in PPP, and carding of outstanding problems concerned by the regulator, this essay proposes regulatory advice including perfecting information disclosure rules, improving risk monitoring and resolving system, and focusing on compliance of information disclosure and accounting treatment.