本刊編輯部

自2014年兩會(huì)財(cái)政部財(cái)政預(yù)算報(bào)告中提到PPP模式，到當(dāng)前首批價(jià)值1800億人民幣PPP示范項(xiàng)目的推出，以及《政府和社會(huì)資本合作模式操作指南（試行）》的印發(fā)，僅僅不到一年，速度和力度均屬罕見(jiàn)！由此可見(jiàn)我國(guó)PPP模式即將進(jìn)入快車(chē)道。

PPP模式有哪些優(yōu)缺點(diǎn)？對(duì)于社會(huì)資本來(lái)講PPP模式意味著機(jī)遇還是風(fēng)險(xiǎn)？民營(yíng)企業(yè)和其他企業(yè)的CFO和總會(huì)計(jì)師應(yīng)該如何進(jìn)行財(cái)務(wù)設(shè)計(jì)和管控？本文將為您精彩解讀，敬請(qǐng)期待！

Since the PPP model was mentioned in a budget report submitted to the NPC， a package of demonstration projects，costing ￥18billions，have started in less than a year. The operations guide on the PPP model has also released recently.

What are the advantages of the PPP model？ Is the PPP model an opportunity or a threat？ How the CFOs strengthen financial management on the PPP program？ The questions above will be discussed in the following article.endprint