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1、:80402學(xué)校代碼分類號(hào):學(xué)號(hào):M40161023密級(jí):UDC:上海國(guó)象會(huì)計(jì)學(xué)陵^SHANGHAINATIONALACCOUNTINGINSTITUTE碩士學(xué)位論文MASTERTHESIS論文題目PPP項(xiàng)目回報(bào)機(jī)制研究—以X市固廢處理PPP項(xiàng)目為例學(xué)位類型專業(yè)學(xué)位學(xué)科專業(yè)會(huì)計(jì)碩士學(xué)位申請(qǐng)人姓名彭子峰導(dǎo)師姓名彭潤(rùn)中上海國(guó)家會(huì)計(jì)學(xué)院二〇—八年五月上海國(guó)家會(huì)計(jì)學(xué)院碩士學(xué)位論文論文題目PPP項(xiàng)目回報(bào)機(jī)制研究—以X市固廢處理PPP項(xiàng)目為例學(xué)位類型專業(yè)學(xué)位學(xué)科專業(yè)
2、會(huì)計(jì)碩士學(xué)位申請(qǐng)人姓名彭子峰導(dǎo)師姓名彭潤(rùn)中論文提交日期2018年5月SHANGHAINATIONALACCOUNTINGINSTITUTEMASTERTHESISTITLEOFTHESISTheResearchofthePPPProjectReturnModelIllustratedytheCaseofPPPProjectonSolidWasteofXIndustrialParkTYPEOFDEGREEProfessionalDegreeMAJORMasterofProfessionalAccountingMACANDIDATEPengZifengSUPE
3、RVISORPengRunzhongSUBMISSIONDATEOFTHESIS2018.05摘要論文題目:PPP項(xiàng)目回報(bào)機(jī)制研究——以X市固廢處理PPP項(xiàng)目為例學(xué)科專業(yè):會(huì)計(jì)碩士學(xué)位申請(qǐng)人姓名:彭子峰導(dǎo)師姓名:彭潤(rùn)中摘要改革開放以來,我國(guó)經(jīng)濟(jì)持續(xù)高速發(fā)展,私人部門開始逐漸進(jìn)入傳統(tǒng)的基礎(chǔ)設(shè)施領(lǐng)域進(jìn)行投資,PPP模式也逐漸被公眾所熟知。傳統(tǒng)的由政府提供的基礎(chǔ)設(shè)施建設(shè)項(xiàng)目存在政府負(fù)擔(dān)過重、管理效率較低、技術(shù)升級(jí)較為緩慢等問題,私人部門的參與則有效地彌補(bǔ)了以上不足,并提高了政府對(duì)社會(huì)資源的利用效率。PPP模式強(qiáng)調(diào)政府與私人部門利益分享,風(fēng)險(xiǎn)共擔(dān)并形成長(zhǎng)期穩(wěn)定的合
4、作關(guān)系。但由于PPP項(xiàng)目具有期初投資金額巨大、項(xiàng)目建設(shè)風(fēng)險(xiǎn)高、運(yùn)營(yíng)周期較長(zhǎng)、項(xiàng)目收益不高的普遍特性,導(dǎo)致許多PPP項(xiàng)目難以調(diào)動(dòng)社會(huì)資本的參與積極性。因此如何提升項(xiàng)目收益水平、如何設(shè)定PPP項(xiàng)目的回報(bào)機(jī)制來使得社會(huì)資本和政府部門都有利可圖成為眾多專家學(xué)者的關(guān)注點(diǎn)。本文以PPP項(xiàng)目的回報(bào)為切入點(diǎn),對(duì)特殊項(xiàng)目組織形式的收益回報(bào)進(jìn)行研究。論文研究對(duì)象為X市生活垃圾固廢處理園PPP項(xiàng)目,通過分析項(xiàng)目的收益情況,得出優(yōu)化PPP項(xiàng)目結(jié)構(gòu)、將相關(guān)項(xiàng)目整體打包采購(gòu)對(duì)提升PPP項(xiàng)目盈利水平有著重要作用的結(jié)論。文章從理論層面豐富并發(fā)展了如何提高PPP項(xiàng)目盈利水平的相關(guān)內(nèi)容,同時(shí)
5、也在實(shí)務(wù)層面指導(dǎo)了相關(guān)產(chǎn)業(yè)項(xiàng)目如何優(yōu)化項(xiàng)目回報(bào)結(jié)構(gòu)、提升項(xiàng)目盈利水平,具有一定的現(xiàn)實(shí)意義。關(guān)鍵詞:PPP項(xiàng)目;回報(bào)機(jī)制;盈利水平;整體打包論文類型:案例研究IVABSTRACTTitle:TheResearchofthePPPReturnModel——IllustratedbytheCaseofPPPProjectonSolidWasteofXIndustrialParkSpecialityorProfessionalFields:MasterofProfessionalAccountingApplicant:PengZifengSupervisor:Pe
6、ngRunzhongABSTRACTWiththecontinuousdevelopmentofChina'snationaleconomy,moreandmoreprivatesectorshavebeguntoenterthefieldofinfrastructureconstruction,andthePPPmodelhasgraduallyenteredthepublicview.Thetraditionalgovernment-providedinfrastructureconstructionprojectssufferfromvariouss
7、hortcomingssuchaslackoffunds,chaoticmanagement,andbackwardtechnology.Theparticipationoftheprivatesectoreffectivelycompensatesforsuchdeficienciesandincreasesthegovernment'sefficiencyintheuseofsocialresources.InthePPPproject,thegovernmentandtheprivatesectorsharethebenefitsandshareth
8、erisks,formingalong-termandstable