中国基础设施PPP项目风险管理分析—基于COSO-ERM框架
Analysis of Chinese Infrastructure PPP Project Risk Management—Based on the COSO-ERM Framework
作者: 周清松 ：厦门瑞启房地产开发有限公司，福建 厦门; 张慧婷 , 苏新龙 ：厦门大学管理学院会计系，福建 厦门;
关键词: PPP； COSO-ERM； 项目管理； PPP； COSO-ERM； Project Management
摘要:
在基础设施建设中引入PPP (Public Private Partnership)融资模式能够解决财政资金压力大、项目建设效率较低等问题。但PPP模式中同样存在项目建设时间长、资金缺口大、合同构造复杂、风险因素高等问题，实务中往往因为无法对PPP项目全生命周期中出现的种种风险进行合理、科学管理而致使成功案例较少。在PPP项目中引入COSO-ERM进行风险管理，从内部环境、目标设定、事项识别、风险评估、风险应对、控制活动、信息与沟通、监控等八要素对PPP融资模式进行分析，建立PPP项目风险管理的基本思路和流程，区分相关事项和非相关事项，对相关风险加以控制，保证项目的执行和建设始终符合项目目标。
Abstract: In the construction of infrastructure, introduction of PPP (Public Private Partnership) financing model can solve the problems of high financial fund pressure, low construction efficiency, etc. But in the PPP model, long-time project construction, large funding gap, complex contract structure, high risk factors and other problems also exist; in practice few cases are successful, due to the lack of reasonable and scientific management of the risks arising from the whole life cycle of the PPP project. The paper introduced COSO-ERM in the PPP project for risk management, analyzed the PPP financing model from the perspectives of internal environment, goal setting, event identification, risk assessment, risk response, control activities, information and communication, monitoring and other eight elements, established the basic idea and processes of PPP project risk management, distinguished the related matters and the unrelated matters, and controlled the relevant risk, so as to ensure that the project execution and construction always meet the project objectives.
Abstract: In the construction of infrastructure, introduction of PPP (Public Private Partnership) financing model can solve the problems of high financial fund pressure, low construction efficiency, etc. But in the PPP model, long-time project construction, large funding gap, complex contract structure, high risk factors and other problems also exist; in practice few cases are successful, due to the lack of reasonable and scientific management of the risks arising from the whole life cycle of the PPP project. The paper introduced COSO-ERM in the PPP project for risk management, analyzed the PPP financing model from the perspectives of internal environment, goal setting, event identification, risk assessment, risk response, control activities, information and communication, monitoring and other eight elements, established the basic idea and processes of PPP project risk management, distinguished the related matters and the unrelated matters, and controlled the relevant risk, so as to ensure that the project execution and construction always meet the project objectives.
文章引用: 周清松 , 张慧婷 , 苏新龙 (2016) 中国基础设施PPP项目风险管理分析—基于COSO-ERM框架。 社会科学前沿， 5， 113-122. doi: 10.12677/ASS.2016.51017
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