PPP模式：机遇与挑战

本刊编辑部

自2014年两会财政部财政预算报告中提到PPP模式，到当前首批价值1800亿人民币PPP示范项目的推出，以及《政府和社会资本合作模式操作指南（试行）》的印发，仅仅不到一年，速度和力度均属罕见！由此可见我国PPP模式即将进入快车道。

PPP模式有哪些优缺点？对于社会资本来讲PPP模式意味着机遇还是风险？民营企业和其他企业的CFO和总会计师应该如何进行财务设计和管控？本文将为您精彩解读，敬请期待！

Since the PPP model was mentioned in a budget report submitted to the NPC， a package of demonstration projects，costing ￥18billions，have started in less than a year. The operations guide on the PPP model has also released recently.

What are the advantages of the PPP model？ Is the PPP model an opportunity or a threat？ How the CFOs strengthen financial management on the PPP program？ The questions above will be discussed in the following article.endprint