摘要：基于目前较流行的产业基金联合社会资本方投标PPP项目的常用模式，分析政府、产业基金的优先级资本、产业基金的劣后级资本等各方在PPP项目的投资收益，通过设计数值模型，输入收入、成本、税收、财务费用等系列数据，并研究数据来源依据及涉及法律法规等，从而建立适用于一般项目的分析模块，为PPP项目社会资本方投标提供充分依据。
关键词：PPP项目；政府付费；社会资本；项目收益
Abstract：Based on the popular PPP investment model with industrial investment fund cooperating with social capital，this paper analyzes the income from investments of various participants in PPP projects including government，industrial fund’s priority & posterior capital，etc. By the construction of calculation model & the input of key parameters including revenue，cost，taxes，financial costs，and thoroughly studying the source and relevant laws & regulations concerning the above parameters，constructs the analytical modules to provide sufficient evidences for social capital of PPP projects.
Keywords：PPP project；government sponsored；social capital；project return
工程经济，2018（03）：16-22