摘要
PPP模式和地方政府专项债券作为我国重要的融资形式,虽然本质上有着很大的区别,但可以相互融合、相互促进与发展,在缓解地方政府财政压力和促投资、稳发展等方面有着共同的目标。实现PPP模式和专项债的科学融合,可以在复工复产、降低融资成本、防范财务风险等方面产生积极作用。但是,因为二者属性不同,如果不能制定合理的对策,不仅会存在法律冲突,导致政策难以协调一致等问题,还会引发内部经营管理和外部风险监管方面的问题。本文通过对PPP模式和专项债各自的内涵、现状以及融合发展的基础、优势和困难等进行分析,提出PPP模式和专项债融合的路径和有关对策建议。
The PPP model and local government special bonds are important financing forms in China.Although they are fundamentally different,they can integrate,promote and develop each other,and have a common goal in alleviating the financial pressure of local government and promoting investment and steady development.Realizing the scientific integration of the PPP model and special bonds can play a positive role in resuming work and production,reducing financing costs,and preventing financial risks.However,due to the different attributes of the two,if reasonable countermeasures cannot be formulated,there will not only be legal conflicts,resulting in difficult policy coordination and other problems,but also cause problems in internal management and external risk supervision.This paper analyzes the connotation,development status and the basis,advantages and difficulties of the integration of PPP model and special debt,and puts forward the path and relevant countermeasures and suggestions of the integration of PPP model and special debt.
作者
李梁
LI Liang(School of Finance and Economics,Henan Polytechnic University,Jiaozuo)
出处
《财务与金融》
2022年第4期31-34,共4页
Accounting and Finance
作者简介
李梁,男,河南理工大学财经学院硕士研究生,研究方向:注册会计师方向。
