摘要：首先，从实施方案财务测算角度，提出相关指标应适度放宽，使用者付费、运营维护费测算及年度分配应科学、合理，使项目投资回报机制设置可行；其次，从政府放弃分红、超收奖励、土地划拨供应等角度提供政府支持，降低社会资本投资风险；再者，从调价机制、绩效考核机制、运营风险评估机制、合同再谈判机制角度进行社会资本方运营风险防范；最后，社会资本方还应与政府良好沟通，以保障合理

收益。

关键词：非垄断性；PPP项目；收益；保障

Abstract：Firstly，the paper proposes that the relevant indicators should be moderately relaxed from the view of financial measurement，the calculation and annual distribution of user fees as well as operation and maintenance fees should be scientific and reasonable so as to make the establishment of investment return mechanism feasible. Secondly，government support should be provided from the aspects of abandoning dividends，overpayment incentives，land allocation and supply to reduce social capital risks. Moreover，carries on the social capital side operation risk guard from price adjustment mechanism，performance appraisal mechanism，operation risk assessment mechanism and contract renegotiation mechanism. Finally，the social capital side should also keep good communication with the government to guarantee reasonable income.

Keywords：non-monopoly；PPP project；income；guarantee

参考文献

[1] 国家发展改革委.关于开展政府和社会资本合作的指导意

见[Z].2014.

[2] 财政部.关于规范政府和社会资本合作（PPP）综合信息平台项目库管理的通知[Z].2017.

[3] 财政部.政府和社会资本合作模式操作指南（试行）[Z].2014.

[4] 王守清.政企合作（PPP）：王守清核心观点[M].北京：中国电力出版社，2017.

建筑经济，2018（11）：28-33