本文選題：PPP模式 + 旅游開發(fā)項目��； 參考：《江西財經(jīng)大學(xué)》2017年碩士論文

【摘要】：“十三五”以來,旅游產(chǎn)業(yè)已經(jīng)成為我國國民經(jīng)濟戰(zhàn)略性支柱產(chǎn)業(yè)。隨著我國經(jīng)濟的增長和國民收入的提高,廣大群眾對旅游產(chǎn)品的需求層次也在不斷提高。與此同時,我國旅游產(chǎn)業(yè)存在的諸多問題制約了旅游收入的增長和群眾滿意度的提高。旅游產(chǎn)業(yè)需要進行“供給側(cè)改革”,推動產(chǎn)業(yè)升級,才能適應(yīng)形勢,吸引更多游客,提高旅游綜合收入和貢獻率,提高群眾滿意度。旅游產(chǎn)業(yè)是由一個個具體的旅游開發(fā)項目做支撐的。旅游開發(fā)項目具有投入大、周期長、風(fēng)險高等特點,對于追求低風(fēng)險、高收益和高流動性的資本來說,是不受青睞的。旅游開發(fā)項目的傳統(tǒng)融資途徑主要是財政投資、金融機構(gòu)貸款、資本市場融資三個方面。當(dāng)前經(jīng)濟發(fā)展速度下降,地方財政資金吃緊,銀行及相關(guān)金融機構(gòu)放貸謹(jǐn)慎,我國資本市場又還不成熟,導(dǎo)致旅游開發(fā)項目融資難度更大。與此同時,本屆政府力推政府和社會資本合作模式(PPP模式)。從2014年下半年起,財政部和國家發(fā)改委相繼下發(fā)一系列文件,對大規(guī)模應(yīng)用PPP模式進行了動員和指導(dǎo)。在此背景下,本文對上饒市旅游開發(fā)項目的現(xiàn)狀進行了分析,揭示了融資難已經(jīng)成為上饒市旅游開發(fā)的嚴(yán)重瓶頸。本文把解決問題的視角放到PPP模式的合理運用上,首先在對財政部和國家發(fā)改委的PPP模式定義進行比較的基礎(chǔ)上,緊扣實質(zhì)提出了自己的定義——“PPP模式是政府與社會資本之間,為了以更低的成本和更高的效率長期穩(wěn)定地提供公共產(chǎn)品或準(zhǔn)公共產(chǎn)品,以法律為基礎(chǔ),以合同為約束,以平等互利共贏為原則,而形成的一種長期合作關(guān)系�！惫P者認(rèn)為,這一定義相對精確一些,不易引起歧義理解,具有較好的可操作性。隨后本文對PPP模式的內(nèi)涵進行了分析,并歸納出其五個重要特征,即參與的主體是政府和社會資本、提供的產(chǎn)品是公共產(chǎn)品或準(zhǔn)公共產(chǎn)品、合作的期限一般是長期、合作的基礎(chǔ)是契約精神、合作的原則是“利益共享、風(fēng)險共擔(dān)”。本文闡述了PPP模式在西方國家的興起和發(fā)展,以及我國引進PPP模式后的三輪應(yīng)用浪潮;介紹了國內(nèi)外PPP模式的分類,尤其是詳細介紹了我國財政部對PPP模式的分類;探討了我國PPP模式中項目公司(SPV)的作用;精心選擇并解剖了兩個比較有代表性的PPP項目案例:安徽池州污水處理PPP項目和北京地鐵四號線PPP項目,通過對它們進行多方位的剖析,總結(jié)出它們的成功經(jīng)驗以作為借鑒。在此基礎(chǔ)上,本文針對上饒市旅游開發(fā)項目,選取了旅游綜合體項目、景區(qū)開發(fā)項目和鄉(xiāng)村旅游開發(fā)項目三類具有代表性的旅游開發(fā)項目,進行了詳細的PPP模式選擇分析并提出了可行的操作建議。特別是選取了已經(jīng)通過規(guī)劃并列入旅游開發(fā)項目招商名冊的上饒城東大型旅游綜合體項目,作為實例進行分析。本文強調(diào):應(yīng)用PPP模式是政府行為,必須要有法律依據(jù)。我國財政部的《指南》是目前我國最具權(quán)威的PPP法律文件,上饒市旅游開發(fā)項目應(yīng)用PPP模式必須按照《指南》的要求來進行;反之,只要符合財政部《指南》第六條要求的上饒市旅游開發(fā)項目,都可以嘗試應(yīng)用PPP模式。在具體項目的操作中,要按照《指南》規(guī)定的程序進行,首先要從定性和定量兩方面開展物有所值(VFM)評價和開展財政承受能力論證,通過評價和論證的項目方可應(yīng)用PPP模式。在項目的操作過程中,最重要的是要防范風(fēng)險,使項目的公益性和盈利性達成平衡。本文最后提出三點建議。一是應(yīng)當(dāng)在全國人大層面上對PPP模式正式立法,重點要對如何防范風(fēng)險,特別是防范政府信用風(fēng)險進行詳細的規(guī)定。二是我國學(xué)術(shù)界要繼續(xù)加強對PPP模式的研究,特別是要將PPP模式的原理與我國國情相結(jié)合,形成有中國特色的PPP理論,來指導(dǎo)PPP模式在我國的應(yīng)用。三是PPP模式在旅游開發(fā)項目中的應(yīng)用是一個比較新的課題,可以借鑒的經(jīng)驗不多,因而各級政府在旅游開發(fā)項目中應(yīng)用PPP模式的時候,既要大膽探索,又要謹(jǐn)慎操作,既要有法治理念,又要有擔(dān)當(dāng)精神。
[Abstract]:Since 13th Five-Year, the tourism industry has become the strategic pillar industry of our national economy. With the growth of China's economy and the increase of national income, the demand level of the masses of the masses is increasing. At the same time, many problems existing in the tourism industry of our country have restricted the growth of tourism income and the satisfaction of the masses. The tourism industry needs to carry out the "supply side reform" and promote the industrial upgrading to adapt to the situation, attract more tourists, improve the tourism comprehensive income and contribution rate, and improve the satisfaction of the masses. The tourism industry is supported by a number of specific tourism development projects. The tourism development project has large investment, long cycle and high risk. The traditional financing ways of tourism development projects are mainly financial investment, financial institution loans and capital market financing. The current economic development speed is declining, local financial funds are tight, banks and related financial institutions are cautious in lending, China. As the capital market is not mature, the financing of tourism development project is more difficult. At the same time, the government is pushing the mode of cooperation between government and social capital (PPP model). From the second half of 2014, the Ministry of Finance and the national development and Reform Commission have issued a series of documents to mobilize and guide the large-scale application of PPP model. In this context, this paper This paper analyzes the present situation of Shangrao tourism development project and reveals that the difficulty of financing has become a serious bottleneck for the development of tourism in Shangrao. This paper puts the solution point of view on the rational use of the PPP model. First, on the basis of the comparison of the PPP model definition of the Ministry of Finance and the national development and Reform Commission, it puts forward its own essence. Definition: "the PPP model is a long-term relationship between the government and social capital, which is based on the principle of law as the basis, the contract as the basis, the contract as the basis, the mutual benefit and mutual benefit, in order to provide a stable and stable supply of public goods or quasi public products at a lower cost and higher efficiency." Some of them are not easy to cause ambiguity understanding and have good maneuverability. Then, this paper analyzes the connotation of PPP model and sums up five important features, that is, the main body of participation is government and social capital, the products are public products or quasi public products, the duration of cooperation is generally long, the basis of cooperation is the spirit of contract. The principle is "benefit sharing, risk sharing". This paper expounds the rise and development of PPP model in western countries, and the three wheeled wave of application after the introduction of PPP model in China; introduces the classification of PPP modes at home and abroad, especially the classification of the PPP model in China's Ministry of finance, and discusses the item company (SPV) in China's PPP mode. The role of two representative PPP projects: Chizhou sewage treatment PPP project in Anhui and PPP project of metro line four in Beijing are carefully selected and dissected. By analyzing them in many directions, their successful experiences are summarized as a reference. On this basis, this paper selects brigades for tourism development projects in Shangrao. The three types of tourism development projects, such as the complex project, the scenic area development project and the rural tourism development project, have carried out the detailed PPP model selection analysis and put forward the feasible operation suggestions. In particular, the Shangrao City East large tourism complex project, which has already been planned and included in the tourist development project, is selected. As an example, this paper emphasizes that the application of PPP model is government behavior and must have legal basis. The guide to the Ministry of finance of China is the most authoritative PPP legal document of our country. The application of PPP model in Shangrao tourism development project must be carried out according to the requirements of "Guide >"; on the contrary, as long as it meets the sixth requirements of the Ministry of Finance < Guide > The Shangrao tourism development project can try to apply the PPP model. In the operation of the specific project, it is necessary to carry out the evaluation and demonstration of the financial affordability from the qualitative and quantitative two aspects of the value (VFM) and the financial affordability from the qualitative and quantitative aspects. The operation of the project can be applied to the PPP model. In the process, the most important thing is to guard against risk and balance the public welfare and profitability of the project. At the end of this paper, three suggestions are put forward. First, the formal legislation of the PPP model should be made at the National People's Congress level, and the emphasis should be given to how to guard against risk, especially to prevent the government's credit risk. The two is that the academic circle of our country should continue to add. The study of the strong PPP model, especially the combination of the principle of PPP model and the national conditions of our country, forms the PPP theory with Chinese characteristics to guide the application of the PPP model in our country. Three is the application of the PPP model in the tourism development project is a relatively new topic, and the experience that can be used for reference is not much, so the government at all levels in the tourism development project When applying PPP mode, we should explore boldly and operate cautiously, not only with the idea of rule of law, but also with the spirit of responsibility.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F592.7;F283

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