市污水处理厂PPP项目财政风险监管问题研究.pdfVIP

摘 要 PPP 模式逐渐成为地方政府公共基础设施建设过程中缓解政府财政负担、引 入优质的社会资本、技术、管理等生产要素、提升公共产品供给和运营效率、实 现多方共赢的融资方式。但是由于地区发展不平衡，该模式在部分地区的运营管 理依然不成熟，存在财政风险水平较高的问题。比如，Z 市污水处理厂 PPP 项目 在监管主体、政策文件、地方机构设置及专业人员配备和项目操作流程四个方面 存在财政风险的监管问题。本文着眼发现问题，分析问题的成因并提出监管措施 和优化改进方案。在监管主体方面，需要进一步明确主体、提升监管意识；在制 度方面，需进一步出台财政风险监管相关的政策文件，同时地方政府及时出台配 套文件；在机构设置和人员配备方面，需成立财政风险监管专业机构，建设专业 化人才队伍；在项目监管阶段方面，分事前、事中、事后三个阶段提出相应的财 政风险监管应对措施。旨在减少项目的财政风险提供了视角，希望可以为其它类 似的 PPP 项目中对财政风险加强监管提供有益的参考。 关键词：PPP ；污水处理厂；财政风险；监管 I Abstract PPP mode has gradually become a way to alleviate the financial burden of local governments in the process of public infrastructure construction, introduce high-quality social capital, technology, management and other production factors, improve the efficiency of public goods supply and operation, and achieve win-win financing. However, due to the imbalance of regional development, the operation and management of this model in some areas are still immature, and there are many financial risks. For example, the financial risk of PPP project in Z municipal wastewater treatment plant exists supervision problems in four aspects: supervision subject, policy document, local institution setting, professional staffing and project operation process. Then, the causes of the problems are analyzed and supervision measures and optimization improvement schemes are put forward. In terms of the subject of supervision, we need to further clarify the subject and enhance the awareness of supervision. In terms of system, we need to further publish relevant policy documents on financial risk supervision, and local governments should publish supporting documents in time. In terms of institution setting and staffi