PPP项目中社会资本方财务内部收益率与其他财务指标关系的研究

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英文篇名：Research on the Relation between Social Capital′s Financial Internal Rate of Return and Other Financial Indicators in PPP Project 作者：陈彪 英文作者：CHEN Biao;CCCC Railway Consultants Group Co.,Ltd.; 关键词：PPP ; 社会资本方财务内部收益率 ; 社会资本方出资比例 英文关键词：PPP;;social capital's financial internal rate of return;;proportion of social capital investment 中文刊名：HZJS 英文刊名：Journal of Langfang Normal University(Natural Science Edition) 机构：中交铁道设计研究总院有限公司; 出版日期：2019-06-17 出版单位：廊坊师范学院学报(自然科学版) 年：2019 期：v.19;No.92 语种：中文; 页：HZJS201902022 页数：4 CN：02 ISSN：13-1391/N 分类号：88-91

摘要

在政府方不分红的PPP项目中,宜采用社会资本方财务内部收益率作为收益控制指标。文章结合案例分析了不同出资比例、不同计算期以及不同建设投资和运营成本下社会资本方财务内部收益率和项目投资财务内部收益率的关系,分析了二者相等时的社会资本方出资比例区间。该区间可作为设置社会资本方出资比例的参考标准。
        In the PPP projects with government-funded representatives forgoing dividends, it's advisable to adopt the social capital's financial internal rate of return as the controlling index of income. With case study, this article analyses the relationship between the social capital's financial internal rate of return and the entire investment's financial internal rate of return by different investment proportion, calculation period, as well as construction investment and operation cost. The social capital's investment proportionrangein which the two rates of return are equaliscalculated, which can be proposed as a reference index for setting the proportion of social capital investment.

引文

[1]财政部.关于推广运用政府和社会资本合作模式有关问题的通知[R].财金[2014]76号,2014.
    [2]陈宏能,肖靓.如何正确选用PPP项目收益率指标[J].中国投资,2016,(9):66-68.