我国PPP信息披露机制的现状与思考

Research on the Current Status and Further Progress of PPP Information Disclosure Mechanism in China

PPP信息披露既是PPP财政承诺的必要组成部分,也是我国政府债务管理、预算管理、财政风险管理、宏观预测管理的关键支持。本文基于世界银行与相关发达经济体PPP信息披露的实践经验,分析了当前我国PPP信息披露的政策框架与基本现状,在此基础上,分析了我国PPP信息披露中存在法律基础有待夯实、PPP信息披露指引缺位、PPP信息公开的要求亟待完善、区域之间信息披露程度差异显著、基于财政监管要求的信息化程度不高等问题,最后根据现状提出了相应政策建议。

PPP information disclosure is not only a necessary component of China's PPP financial commitment,but also a key support to better manage Chinese government debt,budget,fiscal risk,and macro-prediction.Based on the practical experience of PPP information disclosure by the World Bank and relevant developed economies,this article analyzes the current policy framework and basic status of PPP information disclosure in China.Based on this,it analyzes the legal basis of PPP information disclosure in China,and PPP information.The lack of disclosure guidelines,the requirements for PPP information disclosure need to be improved,the differences in information disclosure between regions are significant,and the degree of informatization based on financial regulatory requirements is not high.Finally,policy recommendations are proposed based on the development status.