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PPP模式近年来正在如火如荼地运行之中,在实际发展中呈现出诸多的弊端和问题。本文分析了PPP项目的特点,阐述了PPP模式下项目财务管理存在的缺陷,探索了提升PPP模式下项目财务管理质量的对策。PPP项目的特点合同成为约束双方行为的主要手段。PPP项目的参与主体包括政府主体和社会资本主体两方主体,二者参与项目合作和项目建设的初衷是完全不同的。政府主体强调项目建设的公益性和社会性,社会资本则具有
The PPP model is running in full swing in recent years and presents many drawbacks and problems in the actual development. This paper analyzes the characteristics of PPP project, expounds the defects of project financial management under PPP mode, and explores the countermeasures to improve project financial management under PPP mode. Characteristics of PPP Projects Contracts have become the main means of restraining the behavior of both parties. The main participants of the PPP project include both the main body of the government and the main body of the social capital. The original intention of both participating in the project cooperation and project construction is completely different. The main body of the government emphasizes the public welfare and sociality of the project construction while the social capital has it