lian xi ren：jinmingwei
jieqiadelvfeng：010-68576852
tingzhi2018nian3yuemo，tianxiapppzonghexinxipingtaishoulubanlikuhechuxuqingdanpppmingmuzongji13141ge，zongtouzie17.6wanyiyuan。danshi，duipppmingmutouzizuchengdejuelaoguzichan，ruohetingzhiguanzhang、tongjicuozhi，jinchaohaibuzhengcehuading。zaixianxingguanzhangzhengcexia，ppplaoguzichanjibujirudangjuzichanqianzhaibiao，yebujirushehuibenqianhuomingmugongsidezhanghu，chengxianlesuoweideppp“guerzichan”timu。zaixianshizhong，duipppshibushizuchengdangjuzhaiquanhepppduidangjuzhongchijiugusuanzuchengnaxieyingxiangdengtimu，yecunzaijiaodazhengyi。ruohejianjieguojijingli、lianxiwoguoxianshi，shenqieqiecuopppyudangjugusuanjizhaiquandeneihanluojiganxi，jiecichenglijianquanpppcaiwuweixianjixijizhi，jierzengjinpppshichangdebiaozhun、ankang、keyanxuchengzhang，shixianshijieyushiwujiemianduideyixiangyanzhongketi。
zhongguocaiwumixinzuanyanyuanpppsuoriqianjuxingdisiqipppshalong，duipppmingmudangjushouruyiwuyudangjuzhaiquandeganxizhengkaileshenqiezuanyan。jihuiyiwei，pppmingmubiaodangjushouruyiwuchabieyudangjuzhaiquan，biaozhuncaozongdepppmingmujibianzuchengdangjushouruyiwu，weixianyekefangkekong，bucunzaiyinxingzhaiquanweixian。genzheppplifarenwudebiancehepppcaozongtili、banlitilidengfangmiandemanmanwanmei，pppbijiangyinglaijiabeimixin、jiabeibiaozhun、gengkeyanxudechengzhangjiyuan。
PPP收入义务不应是当局债权
guowuyuanchengzhangzuanyanzhongjianweiguanbuzuanyanyuanmengchunyiwei，pppshouruyiwuchabieyudangjuzhaiquanheqianzhai，biaozhundepppmingmubushejiyinxingzhaiquan。tashuo，anzhao《chusuodangjuzhaiquanweixianfenleicuozhizhinan》《chusuodangjuzhuanxiangzhaiquangusuanbanlitili》he《guojiguanzhangzhunshengdi37hao-chouban、huoyouqianzhaihehuoyouzichan》《dangjuguanzhangzhunsheng—genjizhunsheng》，pppshouruyiwubushuyushangshuzhengcewenjianmingbaidechusuodangjuzhaiquanfanwei。tongshi，yinxingzhaiquanputongyiweishiweiguirugusuanbanli、zhongjiuxuyaodangjuchengdangdezhaiquan，erbiaozhundepppmingmutiaoyuezhongcaiwushouruyiwuyugusuanbanligenwei，busheji“yinxing”。lingwai，《duibiaozhundangjuheshehuibenqian（ppp）zonghexinxipingtaiyunzhuandegaosu》huadingweiguiruzonghexinxipingtaikudemingmu，zhunshengshangbudejingyoujinchengcaiwugusuanzhipeishouruyiwu。
zhongjiancaijingdaxuepppbanlizuanyanyuanyuanzhangcaofuguoyiwei，pppshouruyiwubugaidangshidangjuzhaiquan，pppxingshiyemingxianqufenyuchuantongdedangjutuixiao。zaipppxingshixia，dangjuyushehuibenqianzhijianshiyizhongchijiudezuoquanganxi。tiaoyuechijiuxingzhishitiaoyueruyuejifuchuweixiandekeguanxing，ertiaoyuedechijiuxingyudangjugusuandejihuashixianxingzhijiandebuhunpei，genghuijiazhongshehuibenqianhejinrongjigouduidangjushixingfuchuyiwudebuanhejiaozhi。
tachangyi，keceyankaoshiyinruduidangjushixingshouruyiwudebaoguanjizhi，yichuzhizuoquandebukendingxingtimu，jiaqiangshehuibenqianhejinrongjigoudaochangdejuedingxinnian。lingwai，disanfangbaoguanjigouduidangjuchijiuruyuecainengdemixinzilipanding，youyiyujinshengpppmingmubiaobiaozhunhuahemixinhuashuiping。neimo，shenmeyangdepppmingmunenggouhuoxujifayinxingzhaiquanweixian？mengchunyiwei，yileiweidafuchongpo10%caiwumengshoucainenghongxiandemingmu；lingwaiyileiweidangjuduishehuibenqianshangdinglaogubaoda、huigouzhipeihebubaoluobensexingjingyingneirongdemingmu。
“jifapppmingmuweixiandeshouyaoyuanyou，baohan‘yijihualianglunzheng’ningjingfaganhuabugou、weixianbanlibudaoweihejixiaobanlibuyankudeng。”mengchunbiaoxian，zaipppmingmuyunzuojinchengzhongyaobuwangchuxin、biaozhunbanliheliyichengzhang，xiangxiyaozuodaoduizhitimudaoxiang，bianceguizhanglizhi；zhuahaoguizhishixing，yankujiuchayiwu；fangsongbiaozhunzuanyan，zuchengbanlibihuan；jinbujixicaineng，jinshengbanshishuiping。caofuguoyiwei，yankubiaozhunpppshijiangongde，danyingzaizhongjiantifanghuajieweixiandekuangjiaxiabushiwanmeixiangganhuading，wanchengmouchengzhangdemubiao。bifang，yixiecailifengyu、pppshijijiechudediyu，fanerhuichengxianguozaosheji10%hongxianermeifazaituixingpppxingshidehuanjing。
从民商法和管帐角度区分对待债权与欠债
“zaihuishangpppmingmudangjushouruyiwuyudangjuzhaiquandeganxizhiqian，yingliqingshenmeshizhaiquan，shenmeshiyinxingzhaiquan，shenmeshiqianzhai。”beijingguoduguanzhangxueyuanchuanshoucuizhijuanyiwei，zhaiquanchabieyuqianzhai，zhaiquanshijiyujingjitiaoyuedeshangding，biaoxianyixiangzhaiquanzhaiquanganxi，pppmingmushiduimingmugongsijianglaigongjidazhongbanshideshourushangding。biaozhundepppbugaidangshiyixiangdangjuzhaiquan，youyuppptiaoyueqianyueshituixiaodeshehuibenqianneishibingweigongjibanshi。erqianzhaishiyigeguanzhanggainian，shiyuzichanzuchengxianggandegainian
tabiaoxian，xindedangjuguanzhangzhunshengduidangjuzichandegainianjiedingyoulexindebiangeng，zengtianledazhongwupindebanshiqianliquerenqianti，yebianshigongjideyixiangdazhongzichanruobuzuchengbanshiqianli，yejiubunengqueyiweizichan。xianshishangjiang，pppmingmuxuyaogongjidazhonggenbenjucuocuoshihedazhongbanshi，ruodazhonggenbenjucuocuoshiweidaodazichanquerenqianti，yejiumeifaquerenqianzhai。qianzhaishijiyunangxijingjishibianzuchengdeyixiangxianshiyiwu，pppmingmushibushinenggouhuoxuchengweiqianzhaiyaokanqishibushizuchengxianshiyiwu。jixiaozuoweidangjushouruyiwudepandinganzhao，shijianglaicaiwushouruedudeqianzhiqianti，jianglaicaiwushouruyiwujianzhirenheyongyuminshangfa，youyuxuyaozaippptiaoyuezhongshangding；zaitiaoyuezhongbunengbiaoxianlaogubaoda、minggushizhaidengbutuoshangding，ruochengxianxiangganbutuoshangding，zehuizuchengdangjudeyinxingzhaiquan。
lingwai，duijinchaoyouxiechusuocaiwumengshoucainengkuayue10%dehuanjing，cuizhijuanyiwei，10%dehongxianjinjinshijianglaicaiwushourudegenjishufuxinghuading，shibushizuchengzhaiquanweixian，guantouzaiyujianglaishibushinenggouhuoxuyoukeyanxudecailifuchu。10%deshuzibenshenyisibuda，youyuguofenbeiguanzhanwangputongdazhonggusuanshouru、budedangliyongdangjuxingjijingusuandenghuanjing，chengshifashengyinxingzhaiquan。
PPP资产简直承认鉴戒国际通行做法
congpppmingmudangjuzhutiguanzhangcuozhidejiaodu，zhongguocaiwumixinzuanyanyuanzuanyanshengyuanjiaoyanzhongjianfuzhurenhanxiaomingqiecuoleruoheduidaipppdangjushouruyiwuhedangjuzhaiquandeganxi，baohanpppxingshixiadezichan、qianzhaideguanzhangqueren、jilianghedangjushouruyiwugaidangzaicaiwubaobiaoshangruohebiaoxiandengtimu。
tayiwei，guojixianyoudepppmingmudangjuzhutiguanzhangcuozhitili、lvlishangbuwanmei，weinengchongshifanyingpppmingmubiaochijiuxing、zhouqixinghezichanfuzadengtedian，congernenggouhuoxuzhishipppmingmuzhaiquanweixiandefasheng。gaidangzhudongjianjieguojitongxingzuofa，xiangxicanzhao《guojicaiwubaogaoquanshi12hao》（biaozhunjingyingfang，ifric12）he《guojidazhongbufencaiwubaogaodi32hao》（biaozhunshouyufang，ipsas32）deguanzhangcuozhitili，yishouyufangshibushijubeijiezhiquanweibiaozhunduipppmingmuruzhangtingzhipanding，jianzhaozichanjiezhiquandeguishukendingzichanjianzhiren，sheijubeijiezhiquan，sheiquerenzichan。xiangxilaijiang，duijiezhiquandepandingqujueyulianggeqianti：yishizaibanshineirongdekending、banshidongxidetiaoxuanhebanshijiaqiandediaojifangmian，shouyurennenggouhuoxuduijingyingfangshixingjiezhihuojixi；ershishouyurenzaibanshitexuhetanjunshishinenggouhuoxujingyoujinchengyiqiequan、shouhaiquanhuoqiyutiliduimingmujucuocuoshideyanzhongcanshengquanlijiayijiezhi，huozichandequanbushoumingzhouqidoujiangyongyugaixiangbanshitexuhetanzhipei。zhixuzhizushangshulianggeqianti，shouyufangjiugaidangjiangpppmingmuqueyiweibenshendezichan。
zhenduiqianzhaideguanzhangcuozhi，hanxiaomingyiwei，anzhaoifric12、ipsas32duitexubanshihetandehuading，pppshouruyiwugaidangguishuyuqianzhai。ruoshishidangjufufei，kezaiguanzhangkemuzhongqueyiweijinrongqianzhai，jiruchijiufuyankuankemu，youdangjuyixianjinweizhudetililechangqianzhai；ruoshishiliyongzhefufei，keshiweidangjujiangtexujingyingquanshouyujishehuibenqianfang。jianyudangjuduizichanfanshijubeijiaoqiangdejiezhiquan，keanzhaoguojilaoli，queyiweiyizhongruyueyiwu，jinsiyuxianyouguanzhangkemuzhongdehuoyouqianzhai，dankefouqueyiweihuoyouqianzhaihuoshibushixuyaoshelitedideqianzhaikemu，lingyoudaijinyibuqiecuo。
tayiwei，bulunshouyicengmianruohecuozhi，pppyiqiedezichanjizhaiquandouyingbiaoxianzaidangjudezichanqianzhaibiaozhong，yibianshehuibenqianfangduidangjudejingyinghuanjing、ruyueyiwu、caiwukemengshoucainenghecaiwukeyanxujingyingcainengdengtingzhizonghepanding。
在当局资产欠债办理框架下的PPP才能行稳致远
zhongguoshehuimixinyuandaxuedazhongjingjiyucaiwutourongzizuanyanzhongjianzhurenjifuxingyiwei，xianyoudangjuzhaiquanshianzhaogusuanfashangdingdexianshiyiwu，shixianxing、fadingdefanwei；yinxingzhaiquanshouyaoshituidingde、huoyoudezhaiquan。shouruyiwushishixingshiquandeshouruhuocaiwuxunuodeng，yuzhaiquanyoujieqiaguanxidanchabiedeng。zongguanwaiyangpppchengzhangjingli，zanbuzhenzhuoqiyuyisi，pppbianshijingyoujinchengbiaowairongzilaichongpodangjugusuandedongxi，yishi，zhengtifanweidoubunengtaida，zaidangjudezichanqianzhaibanlikuangjiahuobaobiaobiaoluxiaquzuopppcainengxingwenzhiyuan。pppshibushijifayinxingzhaiquan，buyingyouyujixiao、gusuan、zaitidengshouyicengmian，eryingjiyu“bense”tingzhichuantoubianren。bifang，wubensejingyingneirong、dangjufufeileipppmingmunenggouhuoxuhuiyanhuaweibianxiangjuzhai，hendashuipingshangyanshengdangjuyinxingzhaiquan。danjinchaonandianzaiyucunliangda、biaozhunbuyi、pindezhengqibuqi，xuyaohuanshiweixian、tifangmingmutuikudengyanshengweixian，houxupppbanliyingjinkenengtongyihua、biaozhunhua。10%decaiwumengshoucainenghongxianzhijubeicankaoyisi，bujubeipushixing，haishichangzhailvfanwei。
tayiwei，pppjinshicaiwushourudebuchong，dazhishuyudangjubiaowairongzi，dadoumingmuzuchengdeshidangjuguangyiqianzhai，yingtifang“guerzichan”、likaidangjugusuanguankong，yingjiangyiqietouzimingmuhuobenqianmingmujianguqilailunzhengcaiwumengshoucaineng。pppbenshenbingbujubeihuajiezhaiquandegongxiao，zhinengjingyoujinchengxiaolijinshenglaixiajiangbenqian，jiazhongdangjuzhaiquanyali。shiyi，pppmingmushengliyufoudeguantouzaiyuweiguancengmiancunjuanxiaoli、weiguancengmianjujiaobanli，gaidangjingyoujinchengjiaqiangzuoquanjingli、ruanhuagusuan、qianghuazichanqianzhaibanlilaichuzhishehuibenqianhouguzhiyou、jinbudazhongbanshixiaoli。
zhongguohongtaichengzhangtuantifuzongcailishizongtichu，yeneiyihouzhengyidehexinshouyaojihezaiduizhaiquan、qianzhai、dangjuzhaiquan、dangjuxinyuzhaiquan、yinxingzhaiquan、guangyizhaiquandenggainiandechuanchahuishang，yincifashenglehuanghubuqingdetimu，danduidangjushouruyiwubushidangjuzhaiquanzheiyigainianshijueduitongyide。caiwudengxiangganbufengaidangduipppdangjushouruyiwucongguangyiheguangyiliangfangmiantingzhijieding，manmanshidangjushouruyiwu、dangjuzhaiquan、gusuanbanlichaojiabeitongminghua、qingchuhuadebiaodemudegaibian。
zhongguocaiwumixinzuanyanyuanpppsuozhangchupengchengyiwei，congweiguancengmianlaikan，pppbushiweidazhongchanwutourongzi、dazhongbanlidingxin、dangjubennengjinenggaibiandezhuyaoshouwan，zaihaochutongxiang、weixiangongdanjizhixia，jinchaohaishaoyouqiyutihuanxingdegengyouxingshi。guran，pppxingshiyingyuqiyutouzi、fuzhixingshijicaiwujinrongdongxijianguliyong。tayiwei，youshouruyiwubudaibiaobiranjiuyouweixian，genbenjucuocuoshihedazhongbanshipindedejinsheng，nengzengjinchusuojingjiyushehuichengzhang，jiaqiangchusuocaili，ruoshizaiquanxingmingzhouqineinengduizhichusuocaiwuchurujunheng，jinyibuyouhuajingjichengzhanghuanjinghetouzihuanjing，yiyangyebuweifanpppxingshidezhuanyi。10%caiwumengshoucainengxiaxiandeshezhiduijiezhipppzongfanwei、tifangcaiwuweixianjubeizhudongyisi，jianglaikezhenduichabiediyudexianshihuanjingjinyibuwanmeiheyouhua。