基于交易成本理论的PPP风险分担问题研究
(广东财经大学会计学院,广东 广州 510320)
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摘要:在对影响PPP风险分配的信息、制度、谈判、道德、纠偏等各类交易成本分析的基础上,基于交易成本理论,探讨风险分担机制设计、分配过程及风险分担结果执行中存在的问题,并提出相关优化建议,以期通过降低风险分担中的交易成本,优化PPP项目的风险分配。关键词:PPP模式;交易成本理论;风险分担机制Abstract:Based on the analysis transaction costs of information,system,negotiation,morality,correction and other affecting PPP risk allocation,from the perspective of transaction cost theory,this paper analyzes problems on risk allocation design,allocation process and the result execution in progress,and puts forward some optimization suggestions in order to optimize the risk allocation of PPP projects by reducing transaction costs in risk sharing.Keywords:PPP model;transaction cost theory;risk sharing mechanism建筑经济,2019(9):39-45