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目前,政府大力推行PPP模式,引入社会资本参与到公共产品和服务领域中。这种模式通过市场经济所特有的合同文件,来约束政府与社会资本双方的行为,使公权的强制力被局限在最小范围,而使社会资本的参与得到严格保护;通过双方资源的整合,优势互补,达到政府实现公共利益最大化的目的,也达到满足社会资本取得相对适当、稳定的投资回报的目的;同时,更多的考虑合作双方对风险的最优应对、最佳分担,而将项目整体风险最小化;政府与社会资本通过合同建立全程合作关系,对整个项目全过程共同负责,显示了这种合作的长期性和复杂性。存在于这种模式中的财务管理,必然要受其影响,并体现出这种模式的特征,所以笔者从财务管理环境、财务管理目标、项目资金、财务风险等方面进行分析和探究。
At present, the government vigorously promotes the PPP model and introduces social capital into public goods and services. This model restricts the behavior of both government and social capital through the contractual documents unique to the market economy, so that the coercive power of public rights is limited to a minimum and the social capital participation is strictly protected. Through the integration of resources of both sides, Complement each other’s advantages and achieve the goal of maximizing the public interest of the government as well as meet the objective of obtaining a relatively appropriate and stable return on investment from social capital. At the same time, we should give more consideration to the optimal coping and optimal sharing of risks between the two parties, The overall risk of the project is minimized. The government and social capital establish the entire cooperative relationship through the contract, which is responsible for the entire project. It shows the long-term and complex of this cooperation. The financial management existing in this mode must be influenced by it and reflect the characteristics of this model. Therefore, the author analyzes and probes from the aspects of financial management environment, financial management objectives, project funds and financial risks.