基础建设PPP项目财务评价指标体系的构建及其应用研究.docVIP

成都师范学院学报 2017,05(33),89-95 DOI:10.3969/j.issn.2095-5642.2017.05.089 基础建设PPP项目财务评价指标体系的 构建及其应用研究 黄晓 成都师范学院物理与工程技术学院 导出/参考文献关注 分享 收藏打印 摘要： PPP模式项目建设经营风险相对较高，及吋准确地评价和监控运营项目是否达 到预期的财务经济口标成为投资者最为重视的问题，而现阶段针对PPP项口财 务能力评价尚无相对系统的科学方法。文章分析了 PPP项目的特征，从影响项目 财务经济效果的主要因素中提炼岀盈利能力、投资效果、财务生存能力、清偿能 力四个类别的指标体系对PPP项目财务能力进行全面评估，并在此基础上构建 了数学模型进行量化分析。文章构建的PPP项目财务能力评价方法可以为项目投 资者掌握财务能力的真实动态，发现潜在问题并采取相应的管理措施提供一定 理论参考依据。 关键词： 基础建设;PPP项目；财务评价指标体系;应用研究; 作者简介：黄晓（1974—）,女，四川绵阳人，高级工程师，博士，研究方向： 建筑工程管理。 收稿日期:2016-12-26 Construetion and Application Research of Financial Evaluation Index System of Basic Construction PPP Project HUANG Xiao Chengdu Normal University; Abstract： PPP mode of the project construction and the management risk is relatively high. Timely and accurately evaluating and monitoring whether the operation of the project meets the expected financial and economic targets has become a concern to most operators. At the currentstage, there are no sys tenia tic and scic nti fic asscssm ent met hods to evalua tc the PPP projee t financial capacity.This paper analyzes the characteristics of PPP projects and comprehensively evaluates the PPP projeet financial capac ity from four categories of index sys tem of pro fit abil ity, in vestment efficiency, financial viability, and solvency which are extracted from themain feictors influencing the projeet finemcial emd cconomic capacity. On this basis the mathematical model is built to analyze the PPP project financial capacity quantitatively. The establishment and application of PPP project financial capacity evaluation methodin this paper can provide a theoretical reference for the project investors to grasp the dynamics of the projeet finemcial capacity, find potential problems and take the corresponding management measures. Keyword： infrastructure construction; PPP project; financial evaluation index system; application research; Received： 2016-12-26 1研究背景 PPP模式（公私合营模式）最早由英国发起并实践，由政府授权私人资木参与 基础建设等公共领域的投资及运营，以化解政府在财政资金紧缺吋投资基础建 设的融资局限性和降低政府的投资风险。