China’s public participation in environmental governance PPP projects has become a hot research issue.Based on the CiteSpace software,taking 1592 literatures collected by CNKI from 2000 to 2021 as samples,the paper v...China’s public participation in environmental governance PPP projects has become a hot research issue.Based on the CiteSpace software,taking 1592 literatures collected by CNKI from 2000 to 2021 as samples,the paper visually analyzes the literature timing,author distribution,institutional distribution,hot topics and evolution trends of Chinese public participation in environmental governance PPP project.After 20 years of development,the research focus of China’s public participation in environmental governance PPP project involves rural environmental governance,environmental diversification governance,regional environmental governance and environmental governance value-driven,and shows endogenous implicit drive and endogenous explicit drive.The multi-spiral characteristics of China’s public participation in environmental governance PPP coexist with endogenous implicit obstacles and exogenous implicit obstacles.展开更多
Aiming at the public sector and the private sector in PPP projects as the research objects, the two core participants investment decision model is established by using option game thinking. First, based on the option ...Aiming at the public sector and the private sector in PPP projects as the research objects, the two core participants investment decision model is established by using option game thinking. First, based on the option game features PPP projects have, the paper proposes some research hypotheses on value, income, cost for the option. Second, on the basis of the decision path of a multi-stage binary tree model, respectively for the public sector and the private sector, the paper builds up utility functions, the cost-input model and the contract decision model. It indicates that by the use of growth options in the shortened contract period, the private sector can still ensure the construction quality of the PPP project. Finally, the validity of the model in the PPP project agreement and the investment decision process is verified by the case analysis.展开更多
The digital economy has become an important driving force for the growth of fiscal revenue in various countries.Tax planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and incr...The digital economy has become an important driving force for the growth of fiscal revenue in various countries.Tax planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and increasing company value.This paper adopts a case analysis method,taking the smart highway PPP project in Guizhou Province as an example.Through statistical analysis,it is found that the value-for-money and big data of the PPP project affects tax planning,the project’s value-added tax input and output items have time mismatches,and enterprises Income tax payment imbalance.In the context of the digital economy,the tax planning of China’s PPP projects can be further improved:digital transformation and big data to prevent tax risks caused by value for money evaluation;based on digital technology to improve the value-added tax deduction chain,and digital communication platforms to alleviate time mismatch of value-added tax;use big data to monitor and balance project portfolio investment;improve the level of digital skills of financial personnel.展开更多
In recent years,with the global environmental pollution becoming more and more serious,and the widespread application of PPP model in various fields,PPP model provides a new solution for environmental governance.Howev...In recent years,with the global environmental pollution becoming more and more serious,and the widespread application of PPP model in various fields,PPP model provides a new solution for environmental governance.However,due to environmental management of PPP projects in practice by various factors,such as the lack of social value,organizational management confusion and consultation communication is not in place cause group events,resulting in the failure of the PPP project,and a large number of economic losses.Therefore,the objective of this paper is to ensure the smooth implementation of environmental management of PPP projects,to reduce the risk to avoid failure.The research methods adopted in this study include literature review and case analysis,based on the theory of environmental governance PPP,select 15 failure cases analysis failure reasons,identify environmental management PPP project’s 18 failure factors,starting from the government to enterprises.The index is divided into three dimensions:social system,organization and management,public behavior,and determination of failure measure index system.Based on the theory of the open matter,the failure measure model is established,and the failure factor index is measured and analyzed.The degree of failure of the project is clarified and the PPP project is analyzed by a sewage treatment to verify the reasonable model of the failure measure model.The feasibility of the future of environmental management PPP project failure risk provides a practical tool.展开更多
文摘China’s public participation in environmental governance PPP projects has become a hot research issue.Based on the CiteSpace software,taking 1592 literatures collected by CNKI from 2000 to 2021 as samples,the paper visually analyzes the literature timing,author distribution,institutional distribution,hot topics and evolution trends of Chinese public participation in environmental governance PPP project.After 20 years of development,the research focus of China’s public participation in environmental governance PPP project involves rural environmental governance,environmental diversification governance,regional environmental governance and environmental governance value-driven,and shows endogenous implicit drive and endogenous explicit drive.The multi-spiral characteristics of China’s public participation in environmental governance PPP coexist with endogenous implicit obstacles and exogenous implicit obstacles.
文摘Aiming at the public sector and the private sector in PPP projects as the research objects, the two core participants investment decision model is established by using option game thinking. First, based on the option game features PPP projects have, the paper proposes some research hypotheses on value, income, cost for the option. Second, on the basis of the decision path of a multi-stage binary tree model, respectively for the public sector and the private sector, the paper builds up utility functions, the cost-input model and the contract decision model. It indicates that by the use of growth options in the shortened contract period, the private sector can still ensure the construction quality of the PPP project. Finally, the validity of the model in the PPP project agreement and the investment decision process is verified by the case analysis.
基金This paper is based on a research project financially supported by“Research on Cultivation of Big Data Thinking and Application Ability of University Undergraduates:Based on the Perspective of Digital Economy(GZJG20200203)”supported by Guizhou University of Finance and Economics“Teaching Quality and Teaching Reform Project(2019)”,entitled“Research on Teaching Reform of Property Insurance Courses under the Background of Big Data(2019JGZZC07)”supported by“Research on Legal Risks of Multinational Financial Leasing:Based on the‘One Belt One Road’Initiative(HB19FX022)”.
文摘The digital economy has become an important driving force for the growth of fiscal revenue in various countries.Tax planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and increasing company value.This paper adopts a case analysis method,taking the smart highway PPP project in Guizhou Province as an example.Through statistical analysis,it is found that the value-for-money and big data of the PPP project affects tax planning,the project’s value-added tax input and output items have time mismatches,and enterprises Income tax payment imbalance.In the context of the digital economy,the tax planning of China’s PPP projects can be further improved:digital transformation and big data to prevent tax risks caused by value for money evaluation;based on digital technology to improve the value-added tax deduction chain,and digital communication platforms to alleviate time mismatch of value-added tax;use big data to monitor and balance project portfolio investment;improve the level of digital skills of financial personnel.
文摘In recent years,with the global environmental pollution becoming more and more serious,and the widespread application of PPP model in various fields,PPP model provides a new solution for environmental governance.However,due to environmental management of PPP projects in practice by various factors,such as the lack of social value,organizational management confusion and consultation communication is not in place cause group events,resulting in the failure of the PPP project,and a large number of economic losses.Therefore,the objective of this paper is to ensure the smooth implementation of environmental management of PPP projects,to reduce the risk to avoid failure.The research methods adopted in this study include literature review and case analysis,based on the theory of environmental governance PPP,select 15 failure cases analysis failure reasons,identify environmental management PPP project’s 18 failure factors,starting from the government to enterprises.The index is divided into three dimensions:social system,organization and management,public behavior,and determination of failure measure index system.Based on the theory of the open matter,the failure measure model is established,and the failure factor index is measured and analyzed.The degree of failure of the project is clarified and the PPP project is analyzed by a sewage treatment to verify the reasonable model of the failure measure model.The feasibility of the future of environmental management PPP project failure risk provides a practical tool.
