摘要
基于《PPP项目合同指南(试行)》出台前后签约的7个水处理PPP项目,检验了标准化契约在简化PPP治理复杂性方面的作用路径与效果。是基于经验证据研究标准化契约在降低PPP模式治理复杂性方面的实证文献,弥补了标准化契约作用路径与效果缺乏经验支撑的缺陷,也为后续进一步研究PPP标准化契约的作用机理提供了可借鉴的分析思路和检验方法;同时,对于当下的中国PPP市场发展,也具有重要的政策意义。
The paper intends to examine the function and effect of standard contracts in the simplification of PPP governance complexity by referring to the 7 water treatment PPP projects signed before the introduction of PPP project contract guidelines.This paper is the first empirical literature to study the effect of standardized contracts on reducing the governance complexity of PPPs, which makes up for the lack of empirical support for the path and effect of standardized contracts, and also provides a reference and test method for further research on standardized contracts. Besides, it also has important policy significance for the current PPP market in China.
作者
黄志雄
张欣睿
凤羿辰
HUANG Zhi-xiong;ZHANG Xin-rui;FENG Yi-chen(School of Accounting,Zhejiang University of Finance&Economics,Hangzhou 310018,China)
出处
《宁波大学学报(人文科学版)》
2023年第2期110-118,共9页
Journal of Ningbo University:Liberal Arts Edition
基金
国家社科基金后期资助一般项目“我国公共部门权责发生制会计改革的执行效果、困境及对策研究”(19FGLB050)。
关键词
PPP
标准化契约
水处理
PPP
standard contract
water treatment