PPP项目最低使用量与地方政府隐性债务问题分析

Analysis in the Minimum Usage of PPP Project and the Implicit Debt of Local Government

自2014年以来,财政部按照党中央国务院决策部署,会同相关部门,初步建立了统一、规范、透明、高效的PPP市场。但由于PPP模式仍处于探索创新、逐步完善阶段,部分地方、项目中出现泛化、异化等不规范现象。为有效防范化解风险,审计、财政等监管部门对PPP项目加强监管。同时,PPP项目审计相关制度还有待不断完善,各方对PPP项目政府支付责任与政府债务的认识尚未完全统一,评判标准存在争议。基于此,本文重点对PPP项目中较为常见的最低使用量(保底使用量)与政府隐性债务认定问题进行分析,以期更好推动PPP项目开展。

Since 2014, Ministry of Finance has tried to establish a unified, standardized, transparent and efficient PPP market. However, as the PPP mode is still in the stage of exploration and innovation and gradual improvement, in order to effectively prevent and resolve risks, the state audit, public finance and other regulatory departments have strengthened PPP project supervision. At the same time, the relevant system of PPP project audit needs to be improved, the understanding of government payment responsibility and government debt of PPP project has not been completely unified, and the evaluation standard is controversial. Based on this, this article focuses on the analysis of the common minimum usage(guaranteed usage) and government implicit debt in PPP projects, in order to better promote the development of PPP projects.