Brief
PPP是英文 Public Private Partnerships的简写，中文直译为“公私合伙制”，简言之是指公共部门通过与私人部门建立伙伴关系来提供公共产品或服务的一种方式。由于 PPP模式与传统的公用事业提供方式相比具有众多优越性，所以自 20世纪 80年代以来，各国或国际组织都争相尝试将PPP的各种模式应用于本国或区域内的基础设施建设。从上世纪90年代初期开始，全球 PPP项目迅猛增长，并于 1997年达到顶峰。伴随 1997年亚洲、俄罗斯和巴西经济危机的出现，全球 PPP项目有所减少，之后在平稳中又开始逐渐回升。有资料表明，在未来 15 年内，全球发展中国家大约需要 2 万亿美元投资于基础设施建设。因此，未来若干年内，全球很可能会出现 PPP项目建设的新高潮。
本书第一章首先对 PPP模式的基本概念进行阐述，并对其法律的基本规定进行阐述，同时将 PPP模式与 BOT、ABS 等合作模式进行比较。第二章对 PPP 模式中的业务合作模式进行研究，对 PPP模式的优势以及适用领域进行分析，加上对我国目前的 PPP模式适用案例进行研究。第三章主要细究 PPP模式相关法律法规的内容，其中对土地使用权、设施所有权以及融资模式的相关法律规定进行了研究。第四章进行案例分析，以公路工程 PPP项目为例进行研究 PPP模式的优势与特点，对工程管理中的各个方面进行详细阐述。第五章以及第六章主要对财务共享发展进行研究，其中第五章主要是站在行政法的基础上，对于 PPP模式下项目合作的财务共享特点，第六章主要是对财务共享服务中心的内容进行研究。
Catalog
目录
第一章 PPP 模式概述 ·················································································1
第一节 PPP 简介·····························································································1
第二节 PPP 模式的法律关系分析····································································3
第三节 PPP 与 BOT、ABS 等其他融资方式的比较·············································7
第四节 PPP 模式法规概述·············································································15
第五节 PPP 模式存在的问题 ·········································································16
第六节 PPP 模式的理性分析 ·········································································17
第七节 PPP 发展历程····················································································18
第二章 PPP 业务模式解析 ·········································································25
第一节 PPP 模式定义、优势和适用领域 ·······················································25
第二节 PPP 模式操作流程·············································································25
第三节 案例分析及土储模式 PPP··································································29
第四节 PPP 模式融资方式·············································································32
第五节 PPP 模式的特别事项 ·········································································39
第六节 PPP 的模式及范围·············································································41
第七节 我国 PPP 模式案例分析·····································································45
第三章 现行 PPP 模式相关主要政策及法规 ···················································51
第一节 中国式的 PPP 模式············································································52
第二节 如何定义“中国式 PPP”··································································53
第三节 获取特许经营权的方式·····································································55
第四节 国家法律规定分析特许经营权的途径 ···············································55
第五节 政府投资与企业投资的对比分析 ······················································60
第六节 项目公司设立与出资分析 ·································································62
第七节 获得 PPP 项目土地使用权的界定 ······················································64
第八节 拥有 PPP 项目设施的所有权的界定···················································65
第九节 PPP 项目融资方式·············································································66
第十节 采用 EPC 总承包的工程建设管理模式的界定·····································67
第十一节 风险的分担与分配 ········································································69
第十二节 监管依据和立法原则·····································································70
第十三节 PPP 政策背景与解读······································································71
第四章 以公路工程 PPP 项目为例运营维护移交方案 ·······································75
第一节 运营养护组织机构············································································75
第二节 运营管理与维护方案 ········································································78
第三节 项目运营管理目标、服务质量目标和保障措施·································97
第四节 维护质量保证措施············································································99
第四节 大中修方案·····················································································106
第五节 安全管理和突发事件保障措施························································116
第六节 环境保护方案·················································································124
第七节 项目移交方案·················································································125
第五章 行政法上 PPP 模式的冲突与规范 ·····················································130
第一节 行政法上 PPP 模式的基本情况························································130
第二节 PPP 的行政法基础理论与实践困境··················································134
第三节 我国 PPP 产生困境的行政法原因分析 ·············································143
第四节 完善 PPP 模式的行政法建议····························································152
第五节 小结 ·······························································································169
第六章 PPP 模式财务共享服务中心·····························································170
第一节 财务共享服务中心概述···································································171
第二节 国内外财务共享发展文献综述························································173
第三节 财务共享服务相关理论与效益分析·················································178
第四节 财务共享实证分析··········································································185
第五节 财务共享研究结论与展望 ·······························································200
Author
周克宝，男，1971.12 月出生，江苏泗阳人，本人一直在央企从事财务 工作，先后在总账，报表汇总，电算化，资金，成本，财务等岗位工作， 任总会计师已达十五年以上，具有丰富采掘业、建筑业等行业的企业管 理经验。独立策划企业的电算化实施，参与企业的共享中心建设，并精 心研究了 PPP 模式在企业中的应用，参与企业各种财经管理制度的起 草与修订。学习能力强，先后取得成人高等教育本科毕业和工商管理硕 士学位，是河北省第一届企业类会计领军人才。
Cip
Name(s): 周克宝, 1971- , editor
Title: PPP模式实务解析与财务共享发展趋势 = Practical analysis and financial sharing development trend of PPP mode / 主编: 周克宝.
Description: 第一版. | 新加坡 : 新加坡寰宇科学出版社, 2019.
Identifier(s): OCN 1090294433 | ISBN 978-981-14-1069-7 (paperback)
Subject(s): LCSH: Public-private sector cooperation | Public administration | Corporations--Finance | Shared services (Management)
Classification: DDC 361.25--dc23