基础设施PPP项目残值风险的界定研究
(东南大学建设与房地产研究所, 江苏 南京 210096)
- 文献要素
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[摘 要] 从PPP模式在我国的应用现状出发,阐述残值风险研究的重要意义;通过文献研究,确定残值风险的定义与内涵;最后通过分析国内外现有PPP模式的标准合同范本,研究基础设施PPP项目残值风险的处理现状,并提出一定的建议。[关键词] PPP,风险管理,残值风险,移交Abstract: This paper indicates the significance of research about RVR through analyzing the application of PPPs in China. Based on literature review, the definition and content of RVR is identified. Finally, some standard PPP/PFI contracts are studied to find out how the RVR is managed in PPP infrastructure.Key words: Public Private Partnership; risk management; residual value risk; transformation[参考文献][1]戴德明,林钢.财务会计学[M].北京:中国人民大学出版社,2003.[2]Partnerships Victoria. Risk allocation and contractual issues[EB/OL]. http://www.partnerships.vic.gov.au.[3]Li Bing, Akintoye, A., Edwards, P.J. & Hardcastle, C.The allocation of risk in PPP/PFI construction projects in the UK[J]. International Journal of Project Management,2005(23):25-35.[4]Lam P.T.I. A sectoral review of risks associated with major infrastructure projects[J]. International Journal of Project Management,2005,17(2):77-87.[5]Efficiency Unit Victoria. Case summary provision of vehicle fleet services by Public Private Partnerships[EB/OL]. http://www.partnerships.vic.gov.au.[6]Hall, J. Private opportunity, public benefit?[J]. Fiscal Studies,1998,19(2):121-140.[7]HM Treasury. Standardization of PFI Contracts[EB/OL].Version 4. http://www.hm-treasury.gov.uk/ppp_standardised_contracts.htm.建筑经济,2011(2):58-61