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标准操纵PPP名目不存在隐性债权危险

宣布日期:2018-07-06来历:收集来历编辑:张继蕊

[择要]

   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。

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