摘要：PPP项目合同是项目全生命周期实施的基本遵循与保障。政府出资人宜本着实事求是、合作共赢的原则，重点审议合同中社会投资方主导项目实施的条款、主管部门对划拨用地开展商业经营的意见、社会投资方出资来源及对项目承担连带责任的可行性、施工图超越招标图的投资承担及股比调整、暂列金的使用范围及条件、合同再谈判起始期与触发条件、超额收益分成的累进比率、运营期间公共需求保障、运营期满的残值处置和移交涉税等，以构建PPP项目利益共享与风险分担机制，稳定合同预期，减少履行争议。

关键词：PPP项目；政府出资人；合同审议；要点

Abstract：PPP project contract is the basic compliance and guarantee during the whole life of the contract implementation. Based on the general principle of seeking truth from facts and win-win cooperation，government investors should especially review the contract terms of project implementation led by social investors，the opinion of competent department on the commercial operation on allocated land，the social capital resources，the feasibility of social investors' joint liability for PPP project，the investment commitment and adjustment of share ratio caused by the construction drawing’s exceeding to bidding drawing，the scope and conditions for use of provisional sum，the starting period and trigger conditions of contract renegotiation，the progressive ratio of excess income sharing，the public demand guarantee during operation，the disposal of residual value at the end of operation and the transfer taxes，in order to build benefit and risk sharing mechanism of PPP project，stabilize contract expectation，and reduce performance disputes.

Keywords：PPP project；government investor；contract review；key points

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