当代财经 ›› 2017, Vol. 0 ›› Issue (07): 254-.

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PPP政府债务风险管理:国际经验与启示

马恩涛,李鑫   

  1. (山东财经大学 财政税务学院,山东 济南 250014)
  • 收稿日期:2017-03-30 发布日期:2021-01-21
  • 作者简介:马恩涛,山东财经大学教授,博士,主要从事政府债务研究,通讯作者联系方式sdmet@sdufe.edu.cn;李 鑫,山东财经大学硕士研究生,主要从事政府债务研究。

PPP Government Debt Risk Management: International Experiences and Enlightenment

MA En-tao, LI Xin   

  1. (Shandong University of Finance and Economics, Jinan 250014, China)
  • Received:2017-03-30 Published:2021-01-21

摘要: 伴随着政府与社会资本合作(PPP)模式在我国基础设施建设领域中的广泛应用和推广,与其紧密相关的政府债务风险应该得到及时关注和防范。然而,与PPP成熟度较高的国家相比,我国在PPP政府债务风险管理上的实践经验还比较欠缺。借鉴国外在PPP政府债务风险管理上的经验做法,我国应重点围绕着PPP政府债务风险治理和制度框架设计、PPP政府债务风险监督和评估、PPP政府债务预算与会计管理以及PPP政府债务信息披露和公开等方面,对我国PPP可能引发的政府债务风险进行预防和管理,以更好地发挥PPP在我国基础设施建设融资中的正面作用。

关键词: 政府与社会资本合作(PPP),政府债务,风险管理,基础设施建设

Abstract: Along with the extensive application and popularization of PPP mode in the field of China’s infrastructure constructions, the government debt risks that are closely related to it should be given timely attention and prevention. However, compared to the countries with higher degree of PPP, China is still lacking practical experiences in PPP government debt risk management. When learning from the experiences and practices of foreign countries in the risk management, China should focus on such aspects as the PPP government debt risk management and institutional framework design, the PPP government debt risk supervision and assessment, the PPP government debt budgeting and accounting, and the PPP government debt information disclosure and publicity, etc., so as to guard against and manage the government debt risks that may be triggered off by China’s PPP and to give full play to the positive role of PPP in the financing of infrastructure constructions.

Key words: cooperation between government and social capital (PPP); government debt; risk management; infrastructure constructions