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PPP项目中政府出资代表的身份困惑与厘清建议

来源: 南方日报网络版     时间: 2019年08月18日 17:32:04
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(政)(府)(不)(能)(直)(接)(从)(事)(对)(项)(目)(公)(司)(的)(股)(权)(投)(资)(行)(为)(,那)(么)(通)(过)(企)(业)(作)(为)(出)(资)(代)(表)(落)(实)(对)(项)(目)(的)(出)(资)(支)(持)(并)(通)(过)(股)(东)(权)(利)(实)(施)(监)(管)(,本)(来)(是)(PPP项)(目)(能)(够)(包)(容)(的)(作)(法)(,如)(《传)(统)(基)(础)(设)(施)(领)(域)(实)(施)(政)(府)(和)(社)(会)(资)(本)(合)(作)(项)(目)(工)(作)(导)(则)(》第)(8条)(规)(定)(,鼓)(励)(地)(方)(政)(府)(采)(用)(资)(本)(金)(注)(入)(方)(式)(投)(资)(传)(统)(基)(础)(设)(施)(PPP项)(目)(,并)(明)(确)(政)(府)(出)(资)(人)(代)(表)(,参)(与)(项)(目)(准)(备)(及)(实)(施)(工)(作)(。可)(是)(在)(国)(内)(地)(方)(平)(台)(公)(司)(尚)(未)(完)(全)(实)(现)(政)(企)(分)(开)(、国)(有)(企)(业)(分)(类)(改)(革)(尚)(未)(完)(成)(的)(背)(景)(下)(,这)(种)(作)(法)(却)(很)(容)(易)(走)(偏)(。
故)(首)(先)(需)(要)(弄)(清)(“政)(府)(出)(资)(代)(表)(”制)(度)(的)(本)(意)(。笔)(者)(看)(到)(最)(早)(明)(确)(“政)(府)(出)(资)(代)(表)(”的)(规)(范)(性)(文)(件)(是)(国)(发)(〔2004〕20号)(《国)(务)(院)(关)(于)(投)(资)(体)(制)(改)(革)(的)(决)(定)(》。该)(决)(定)(指)(出)(,以)(政)(府)(投)(资)(资)(金)(作)(为)(资)(本)(金)(注)(入)(的)(,需)(要)(确)(定)(出)(资)(人)(代)(表)(。大)(规)(模)(的)(地)(方)(政)(府)(融)(资)(平)(台)(公)(司)(也)(正)(是)(发)(轫)(于)(此)(。
《国)(务)(院)(关)(于)(投)(资)(体)(制)(改)(革)(的)(决)(定)(》(国)(发)(〔2004〕20号)()
规)(范)(政)(府)(投)(资)(资)(金)(管)(理)(。编)(制)(政)(府)(投)(资)(的)(中)(长)(期)(规)(划)(和)(年)(度)(计)(划)(,统)(筹)(安)(排)(、合)(理)(使)(用)(各)(类)(政)(府)(投)(资)(资)(金)(,包)(括)(预)(算)(内)(投)(资)(、各)(类)(专)(项)(建)(设)(基)(金)(、统)(借)(国)(外)(贷)(款)(等)(。政)(府)(投)(资)(资)(金)(按)(项)(目)(安)(排)(,根)(据)(资)(金)(来)(源)(、项)(目)(性)(质)(和)(调)(控)(需)(要)(,可)(分)(别)(采)(取)(直)(接)(投)(资)(、资)(本)(金)(注)(入)(、投)(资)(补)(助)(、转)(贷)(和)(贷)(款)(贴)(息)(等)(方)(式)(。以)(资)(本)(金)(注)(入)(方)(式)(投)(入)(的)(,要)(确)(定)(出)(资)(人)(代)(表)(。要)(针)(对)(不)(同)(的)(资)(金)(类)(型)(和)(资)(金)(运)(用)(方)(式)(,确)(定)(相)(应)(的)(管)(理)(办)(法)(,逐)(步)(实)(现)(政)(府)(投)(资)(的)(决)(策)(程)(序)(和)(资)(金)(管)(理)(的)(科)(学)(化)(、制)(度)(化)(和)(规)(范)(化)(。
平)(台)(公)(司)(具)(有)(独)(立)(法)(人)(资)(格)(,在)(法)(律)(上)(和)(会)(计)(核)(算)(上)(都)(是)(与)(政)(府)(相)(独)(立)(的)(主)(体)(,按)(《公)(司)(法)(》规)(定)(,政)(府)(以)(财)(政)(资)(金)(注)(入)(平)(台)(公)(司)(后)(即)(形)(成)(平)(台)(公)(司)(自)(有)(的)(法)(人)(资)(产)(,应)(由)(公)(司)(自)(主)(使)(用)(并)(作)(为)(其)(对)(外)(融)(资)(的)(资)(本)(。
获)(得)(原)(始)(资)(本)(的)(平)(台)(公)(司)(此)(后)(逐)(渐)(发)(生)(了)(分)(化)(:一)(部)(分)(因)(从)(事)(纯)(公)(益)(性)(项)(目)(,没)(有)(经)(营)(性)(收)(益)(,始)(终)(依)(赖)(政)(府)(注)(资)(;另)(一)(部)(分)(则)(通)(过)(自)(主)(经)(营)(积)(累)(起)(更)(多)(的)(资)(本)(金)(,实)(现)(了)(自)(收)(自)(支)(,不)(再)(依)(赖)(政)(府)(资)(本)(金)(注)(入)(,同)(时)(随)(着)(《公)(司)(法)(》、《企)(业)(国)(有)(资)(产)(法)(》的)(推)(行)(,与)(政)(府)(财)(政)(脱)(钩)(后)(的)(国)(有)(企)(业)(不)(仅)(享)(有)(独)(立)(的)(法)(人)(财)(产)(权)(,还)(要)(对)(其)(运)(营)(的)(国)(有)(资)(产)(负)(有)(保)(值)(增)(值)(的)(责)(任)(。后)(者)(才)(是)(平)(台)(公)(司)(的)(良)(性)(发)(展)(之)(路)(。但)(实)(际)(上)(,不)(少)(适)(宜)(自)(主)(发)(展)(潜)(质)(的)(平)(台)(公)(司)(却)(因)(为)(政)(企)(不)(分)(、政)(府)(与)(企)(业)(法)(人)(人)(格)(混)(同)(,被)(地)(方)(政)(府)(利)(用)(形)(成)(了)(大)(量)(的)(预)(算)(外)(的)(政)(府)(性)(债)(务)(,一)(方)(面)(平)(台)(公)(司)(因)(背)(负)(巨)(额)(负)(债)(难)(以)(为)(继)(,另)(一)(方)(面)(政)(府)(财)(力)(也)(捉)(襟)(见)(肘)(,最)(终)(严)(重)(制)(约)(了)(地)(方)(基)(建)(和)(经)(济)(发)(展)(。
为)(此)(,2010年)(,国)(务)(院)(下)(发)(国)(发)(〔2010〕19号)(《关)(于)(加)(强)(地)(方)(政)(府)(融)(资)(平)(台)(公)(司)(管)(理)(有)(关)(问)(题)(的)(通)(知)(》,禁)(止)(政)(府)(借)(平)(台)(公)(司)(增)(加)(政)(府)(性)(负)(债)(,鼓)(励)(平)(台)(公)(司)(自)(主)(发)(展)(,与)(财)(政)(脱)(钩)(,开)(始)(区)(分)(政)(府)(与)(平)(台)(公)(司)(本)(应)(独)(立)(的)(人)(格)(和)(责)(任)(。2015年)(,中)(共)(中)(央)(、国)(务)(院)(又)(作)(出)(《关)(于)(深)(化)(国)(有)(企)(业)(改)(革)(的)(指)(导)(意)(见)(》,根)(据)(平)(台)(公)(司)(禀)(赋)(,划)(分)(商)(业)(性)(和)(公)(益)(性)(两)(类)(企)(业)(,前)(者)(为)(经)(营)(性)(质)(,与)(政)(府)(财)(政)(脱)(钩)(,按)(市)(场)(规)(律)(自)(主)(经)(营)(、自)(负)(盈)(亏)(;后)(者)(为)(公)(益)(性)(质)(,可)(继)(续)(承)(担)(政)(府)(投)(资)(代)(表)(职)(责)(。目)(前)(地)(方)(国)(有)(企)(业)(分)(类)(改)(革)(仍)(在)(推)(进)(之)(中)(。
【1】《国)(务)(院)(关)(于)(加)(强)(地)(方)(政)(府)(融)(资)(平)(台)(公)(司)(管)(理)(有)(关)(问)(题)(的)(通)(知)(》(国)(发)(〔2010〕19号)()
二)(、对)(融)(资)(平)(台)(公)(司)(进)(行)(清)(理)(规)(范)(
(1)对)(只)(承)(担)(公)(益)(性)(项)(目)(融)(资)(任)(务)(且)(主)(要)(依)(靠)(财)(政)(性)(资)(金)(偿)(还)(债)(务)(的)(融)(资)(平)(台)(公)(司)(,今)(后)(不)(得)(再)(承)(担)(融)(资)(任)(务)(,相)(关)(地)(方)(政)(府)(要)(在)(明)(确)(还)(债)(责)(任)(,落)(实)(还)(款)(措)(施)(后)(,对)(公)(司)(做)(出)(妥)(善)(处)(理)(;
(2)对)(承)(担)(上)(述)(公)(益)(性)(项)(目)(融)(资)(任)(务)(,同)(时)(还)(承)(担)(公)(益)(性)(项)(目)(建)(设)(、运)(营)(任)(务)(的)(融)(资)(平)(台)(公)(司)(,要)(在)(落)(实)(偿)(债)(责)(任)(和)(措)(施)(后)(剥)(离)(融)(资)(业)(务)(,不)(再)(保)(留)(融)(资)(平)(台)(职)(能)(。
(3)对)(承)(担)(有)(稳)(定)(经)(营)(性)(收)(入)(的)(公)(益)(性)(项)(目)(融)(资)(任)(务)(并)(主)(要)(依)(靠)(自)(身)(收)(益)(偿)(还)(债)(务)(的)(融)(资)(平)(台)(公)(司)(,以)(及)(承)(担)(非)(公)(益)(性)(项)(目)(融)(资)(任)(务)(的)(融)(资)(平)(台)(公)(司)(,要)(按)(照)(《中)(华)(人)(民)(共)(和)(国)(公)(司)(法)(》等)(有)(关)(规)(定)(,充)(实)(公)(司)(资)(本)(金)(,完)(善)(治)(理)(结)(构)(,实)(现)(商)(业)(运)(作)(;
(4)要)(通)(过)(引)(进)(民)(间)(投)(资)(等)(市)(场)(化)(途)(径)(,促)(进)(投)(资)(主)(体)(多)(元)(化)(,改)(善)(融)(资)(平)(台)(公)(司)(的)(股)(权)(结)(构)(。对)(其)(他)(兼)(有)(不)(同)(类)(型)(融)(资)(功)(能)(的)(融)(资)(平)(台)(公)(司)(,也)(要)(按)(照)(上)(述)(原)(则)(进)(行)(清)(理)(规)(范)(。
【2】《中)(共)(中)(央)(、国)(务)(院)(关)(于)(深)(化)(国)(有)(企)(业)(改)(革)(的)(指)(导)(意)(见)(》(2015年)(8月)(24日)()
一)(、总)(体)(要)(求)(
(二)()基)(本)(原)(则)(
坚)(持)(社)(会)(主)(义)(市)(场)(经)(济)(改)(革)(方)(向)(。这)(是)(深)(化)(国)(有)(企)(业)(改)(革)(必)(须)(遵)(循)(的)(基)(本)(规)(律)(。国)(有)(企)(业)(改)(革)(要)(遵)(循)(市)(场)(经)(济)(规)(律)(和)(企)(业)(发)(展)(规)(律)(,坚)(持)(政)(企)(分)(开)(、政)(资)(分)(开)(、所)(有)(权)(与)(经)(营)(权)(分)(离)(,坚)(持)(权)(利)(、义)(务)(、责)(任)(相)(统)(一)(,坚)(持)(激)(励)(机)(制)(和)(约)(束)(机)(制)(相)(结)(合)(,促)(使)(国)(有)(企)(业)(真)(正)(成)(为)(依)(法)(自)(主)(经)(营)(、自)(负)(盈)(亏)(、自)(担)(风)(险)(、自)(我)(约)(束)(、自)(我)(发)(展)(的)(独)(立)(市)(场)(主)(体)(。社)(会)(主)(义)(市)(场)(经)(济)(条)(件)(下)(的)(国)(有)(企)(业)(,要)(成)(为)(自)(觉)(履)(行)(社)(会)(责)(任)(的)(表)(率)(。
二)(、分)(类)(推)(进)(国)(有)(企)(业)(改)(革)(
(四)()划)(分)(国)(有)(企)(业)(不)(同)(类)(别)(。根)(据)(国)(有)(资)(本)(的)(战)(略)(定)(位)(和)(发)(展)(目)(标)(,结)(合)(不)(同)(国)(有)(企)(业)(在)(经)(济)(社)(会)(发)(展)(中)(的)(作)(用)(、现)(状)(和)(发)(展)(需)(要)(,将)(国)(有)(企)(业)(分)(为)(商)(业)(类)(和)(公)(益)(类)(。通)(过)(界)(定)(功)(能)(、划)(分)(类)(别)(,实)(行)(分)(类)(改)(革)(、分)(类)(发)(展)(、分)(类)(监)(管)(、分)(类)(定)(责)(、分)(类)(考)(核)(,提)(高)(改)(革)(的)(针)(对)(性)(、监)(管)(的)(有)(效)(性)(、考)(核)(评)(价)(的)(科)(学)(性)(,推)(动)(国)(有)(企)(业)(同)(市)(场)(经)(济)(深)(入)(融)(合)(,促)(进)(国)(有)(企)(业)(经)(济)(效)(益)(和)(社)(会)(效)(益)(有)(机)(统)(一)(。按)(照)(谁)(出)(资)(谁)(分)(类)(的)(原)(则)(,由)(履)(行)(出)(资)(人)(职)(责)(的)(机)(构)(负)(责)(制)(定)(所)(出)(资)(企)(业)(的)(功)(能)(界)(定)(和)(分)(类)(方)(案)(,报)(本)(级)(政)(府)(批)(准)(。各)(地)(区)(可)(结)(合)(实)(际)(,划)(分)(并)(动)(态)(调)(整)(本)(地)(区)(国)(有)(企)(业)(功)(能)(类)(别)(。
我)(们)(从)(上)(述)(过)(程)(可)(以)(看)(出)(,原)(来)(设)(政)(府)(出)(资)(代)(表)(的)(本)(意)(是)(:由)(于)(政)(府)(不)(能)(直)(接)(以)(自)(己)(名)(义)(注)(入)(资)(本)(金)(,故)(要)(先)(将)(政)(府)(投)(资)(资)(金)(注)(入)(平)(台)(公)(司)(,再)(以)(平)(台)(公)(司)(名)(义)(投)(入)(项)(目)(,出)(资)(代)(表)(承)(担)(的)(是)(安)(全)(输)(送)(政)(府)(投)(资)(资)(金)(并)(承)(担)(资)(金)(使)(用)(监)(管)(的)(责)(任)(。
而)(当)(平)(台)(公)(司)(完)(成)(分)(化)(后)(,对)(于)(商)(业)(性)(企)(业)(,“政)(府)(出)(资)(代)(表)(”的)(“通)(道)(”逻)(辑)(便)(不)(再)(适)(用)(。若)(要)(求)(其)(以)(自)(有)(资)(金)(投)(资)(项)(目)(属)(于)(企)(业)(投)(资)(行)(为)(,而)(非)(政)(府)(投)(资)(行)(为)(,企)(业)(有)(权)(利)(要)(求)(合)(理)(的)(投)(资)(回)(报)(以)(实)(现)(保)(值)(增)(值)(;若)(要)(求)(其)(过)(手)(输)(送)(专)(项)(财)(政)(资)(金)(到)(指)(定)(项)(目)(并)(担)(任)(项)(目)(公)(司)(股)(东)(,也)(与)(该)(类)(企)(业)(独)(立)(法)(人)(财)(产)(制)(和)(经)(营)(性)(定)(位)(不)(符)(,政)(府)(输)(入)(的)(专)(项)(财)(政)(资)(金)(将)(与)(企)(业)(持)(有)(的)(经)(营)(性)(国)(有)(资)(产)(混)(同)(,代)(表)(政)(府)(实)(施)(的)(投)(资)(行)(为)(还)(需)(要)(与)(企)(业)(自)(主)(的)(投)(资)(行)(区)(分)(开)(,这)(会)(给)(企)(业)(整)(体)(会)(计)(核)(算)(、国)(有)(资)(产)(经)(营)(业)(绩)(考)(核)(都)(带)(来)(不)(必)(要)(的)(困)(扰)(和)(影)(响)(。
三)(、平)(台)(公)(司)(参)(与)(PPP项)(目)(的)(条)(件)(与)(限)(制)(
(一)()平)(台)(公)(司)(作)(为)(社)(会)(资)(本)(的)(条)(件)(和)(限)(制)(
结)(合)(《财)(政)(部)(关)(于)(印)(发)(政)(府)(和)(社)(会)(资)(本)(合)(作)(模)(式)(操)(作)(指)(南)((试)(行)()的)(通)(知)(》(财)(金)(〔2014〕113号)()和)(国)(办)(发)(〔2015〕42号)(《关)(于)(在)(公)(共)(服)(务)(领)(域)(推)(广)(政)(府)(和)(社)(会)(资)(本)(合)(作)(模)(式)(的)(指)(导)(意)(见)(》有)(关)(规)(定)(,如)(果)(平)(台)(公)(司)(以)(“社)(会)(资)(本)(”身)(份)(参)(与)(PPP项)(目)(,则)(须)(满)(足)(:
1.已)(经)(建)(立)(现)(代)(企)(业)(制)(度)(、实)(现)(市)(场)(化)(运)(营)(的)(,
2.在)(其)(承)(担)(的)(地)(方)(政)(府)(债)(务)(已)(纳)(入)(政)(府)(财)(政)(预)(算)(、得)(到)(妥)(善)(处)(置)(并)(明)(确)(公)(告)(今)(后)(不)(再)(承)(担)(地)(方)(政)(府)(举)(债)(融)(资)(职)(能)(。
同)(时)(,还)(应)(遵)(守)(以)(下)(两)(项)(限)(制)(:
1.为)(避)(免)(影)(响)(社)(会)(资)(本)(采)(购)(的)(公)(平)(性)(,本)(级)(政)(府)(所)(属)(融)(资)(平)(台)(公)(司)(及)(其)(他)(控)(股)(国)(有)(企)(业)(不)(得)(参)(与)(本)(级)(政)(府)(所)(属)(PPP项)(目)(。
2.严)(禁)(融)(资)(平)(台)(公)(司)(通)(过)(保)(底)(承)(诺)(等)(方)(式)(参)(与)(政)(府)(和)(社)(会)(资)(本)(合)(作)(项)(目)(,进)(行)(变)(相)(融)(资)(。
【1】《财)(政)(部)(关)(于)(印)(发)(政)(府)(和)(社)(会)(资)(本)(合)(作)(模)(式)(操)(作)(指)(南)((试)(行)()的)(通)(知)(》(财)(金)(〔2014〕113号)()
第)(2条)(本)(指)(南)(所)(称)(社)(会)(资)(本)(是)(指)(已)(建)(立)(现)(代)(企)(业)(制)(度)(的)(境)(内)(外)(企)(业)(法)(人)(,但)(不)(包)(括)(本)(级)(政)(府)(所)(属)(融)(资)(平)(台)(公)(司)(及)(其)(他)(控)(股)(国)(有)(企)(业)(。
【2】国)(办)(发)(〔2015〕42号)(《关)(于)(在)(公)(共)(服)(务)(领)(域)(推)(广)(政)(府)(和)(社)(会)(资)(本)(合)(作)(模)(式)(的)(指)(导)(意)(见)(》:
(十)(三)()大)(力)(推)(动)(融)(资)(平)(台)(公)(司)(与)(政)(府)(脱)(钩)(,进)(行)(市)(场)(化)(改)(制)(,健)(全)(完)(善)(公)(司)(治)(理)(结)(构)(,对)(已)(经)(建)(立)(现)(代)(企)(业)(制)(度)(、实)(现)(市)(场)(化)(运)(营)(的)(,在)(其)(承)(担)(的)(地)(方)(政)(府)(债)(务)(已)(纳)(入)(政)(府)(财)(政)(预)(算)(、得)(到)(妥)(善)(处)(置)(并)(明)(确)(公)(告)(今)(后)(不)(再)(承)(担)(地)(方)(政)(府)(举)(债)(融)(资)(职)(能)(的)(前)(提)(下)(,可)(作)(为)(社)(会)(资)(本)(参)(与)(当)(地)(政)(府)(和)(社)(会)(资)(本)(合)(作)(项)(目)(,通)(过)(与)(政)(府)(签)(订)(合)(同)(方)(式)(,明)(确)(责)(权)(利)(关)(系)(。严)(禁)(融)(资)(平)(台)(公)(司)(通)(过)(保)(底)(承)(诺)(等)(方)(式)(参)(与)(政)(府)(和)(社)(会)(资)(本)(合)(作)(项)(目)(,进)(行)(变)(相)(融)(资)(。
(二)()平)(台)(公)(司)(作)(为)(政)(府)(出)(资)(代)(表)(的)(限)(制)(
结)(合)(财)(金)(〔2014〕156号)(附)(件)(《PPP项)(目)(合)(同)(指)(南)((试)(行)()》第)(2条)(和)(《政)(府)(和)(社)(会)(资)(本)(合)(作)(项)(目)(财)(政)(承)(受)(能)(力)(论)(证)(指)(引)(》第)(10条)(等)(有)(关)(规)(定)(,政)(府)(出)(资)(代)(表)(应)(遵)(守)(以)(下)(限)(制)(:
1.在)(项)(目)(公)(司)(中)(的)(持)(股)(比)(例)(应)(当)(低)(于)(50%。
2.不)(具)(有)(实)(际)(控)(制)(力)(及)(管)(理)(权)(。
3.所)(承)(担)(的)(出)(资)(应)(能)(计)(入)(政)(府)(承)(担)(的)(股)(权)(投)(资)(支)(出)(责)(任)(,即)(应)(使)(用)(政)(府)(财)(政)(资)(金)(,而)(非)(企)(业)(自)(有)(经)(营)(性)(资)(金)(。
在)(满)(足)(上)(述)(条)(件)(的)(情)(况)(下)(,政)(府)(出)(资)(代)(表)(仅)(为)(输)(送)(政)(府)(财)(政)(资)(金)(到)(项)(目)(公)(司)(,所)(出)(资)(金)(最)(终)(作)(为)(资)(本)(金)(物)(化)(为)(项)(目)(资)(产)(,最)(终)(再)(由)(社)(会)(资)(本)(方)(移)(交)(回)(政)(府)(。唯)(如)(此)(,将)(政)(府)(出)(资)(代)(表)(出)(资)(计)(入)(政)(府)(股)(权)(投)(资)(支)(出)(责)(任)(和)(政)(府)(出)(资)(代)(表)(放)(弃)(分)(红)(以)(及)(项)(目)(公)(司)(剩)(余)(财)(产)(分)(配)(权)(才)(符)(合)(会)(计)(核)(算)(准)(则)(、法)(理)(和)(逻)(辑)(。
若)(要)(求)(出)(资)(企)(业)(以)(自)(有)(资)(金)(出)(资)(,则)(不)(涉)(及)(政)(府)(财)(政)(支)(出)(,当)(然)(不)(能)(计)(为)(政)(府)(股)(权)(投)(资)(支)(出)(。若)(要)(求)(一)(个)(商)(业)(性)(的)(出)(资)(企)(业)(在)(股)(权)(出)(资)(后)(又)(放)(弃)(分)(红)(和)(剩)(余)(财)(务)(分)(配)(权)(,那)(实)(际)(上)(是)(将)(出)(资)(款)(“无)(偿)(赠)(予)(”给)(项)(目)(公)(司)(,这)(显)(然)(不)(符)(合)(商)(业)(逻)(辑)(和)(国)(有)(资)(产)(保)(值)(增)(值)(要)(求)(。同)(时)(,若)(保)(留)(政)(府)(出)(资)(代)(表)(分)(红)(和)(剩)(余)(资)(产)(分)(配)(权)(等)(与)(出)(资)(比)(例)(相)(匹)(配)(的)(全)(部)(股)(东)(权)(利)(,与)(按)(采)(购)(程)(序)(选)(择)(的)(社)(会)(资)(本)(同)(股)(同)(权)(同)(收)(益)(,则)(与)(社)(会)(资)(本)(无)(异)(,那)(就)(不)(是)(政)(府)(出)(资)(代)(表)(,而)(应)(视)(为)(社)(会)(资)(本)(,这)(就)(违)(反)(社)(会)(资)(本)(应)(通)(过)(竞)(争)(性)(采)(购)(选)(定)(的)(原)(则)(,且)(违)(背)(了)(本)(级)(政)(府)(国)(有)(控)(股)(企)(业)(不)(得)(参)(与)(本)(级)(政)(府)(所)(属)(PPP项)(目)(的)(禁)(止)(性)(规)(定)(。
四)(、对)(政)(府)(股)(权)(出)(资)(安)(排)(和)(厘)(清)(政)(府)(出)(资)(代)(表)(身)(份)(的)(建)(议)(
PPP项)(目)(中)(,政)(府)(股)(权)(出)(资)(不)(是)(法)(定)(责)(任)(,政)(府)(方)(持)(有)(项)(目)(股)(权)(也)(不)(是)(必)(不)(可)(少)(的)(监)(管)(方)(式)(,政)(府)(方)(可)(选)(择)(委)(托)(政)(府)(出)(资)(代)(表)(进)(行)(股)(权)(出)(资)(还)(是)(直)(接)(以)(财)(政)(补)(贴)(、补)(助)(等)(方)(式)(支)(持)(项)(目)(。政)(府)(股)(权)(出)(资)(的)(目)(的)(也)(绝)(不)(是)(获)(得)(收)(资)(回)(报)(,而)(是)(借)(股)(东)(身)(份)(和)(权)(利)(对)(项)(目)(公)(司)(运)(营)(实)(施)(监)(管)(。同)(时)(,按)(照)(政)(企)(分)(开)(、尊)(重)(法)(人)(财)(产)(权)(和)(国)(有)(企)(业)(公)(益)(类)(、商)(业)(类)(分)(类)(监)(管)(原)(则)(,策)(划)(PPP投)(融)(资)(方)(案)(,框)(定)(政)(府)(出)(资)(代)(表)(的)(职)(责)(。本)(着)(这)(样)(的)(出)(发)(点)(或)(共)(识)(,在)(现)(有)(法)(律)(政)(策)(框)(架)(下)(,去)(繁)(从)(简)(,是)(可)(以)(对)(政)(府)(股)(权)(出)(资)(作)(出)(合)(法)(合)(理)(且)(简)(易)(清)(晰)(的)(安)(排)(的)(。基)(于)(此)(,笔)(者)(有)(如)(下)(建)(议)(:
(一)()政)(府)(股)(权)(出)(资)(资)(金)(应)(当)(是)(财)(政)(性)(资)(金)(,而)(非)(出)(资)(代)(表)(企)(业)(的)(自)(有)(资)(金)(
政)(府)(股)(权)(出)(资)(支)(出)(是)(政)(府)(方)(在)(PPP项)(目)(中)(所)(承)(担)(财)(政)(支)(出)(责)(任)(的)(一)(个)(组)(成)(部)(分)(,将)(占)(用)(政)(府)(财)(政)(支)(出)(的)(指)(标)(额)(度)(。故)(所)(出)(资)(金)(应)(当)(是)(政)(府)(专)(项)(支)(持)(该)(PPP项)(目)(的)(财)(政)(资)(金)(,而)(不)(是)(指)(定)(出)(资)(代)(表)(企)(业)(的)(自)(有)(资)(金)(。
政)(府)(注)(入)(出)(资)(代)(表)(企)(业)(作)(为)(注)(册)(资)(金)(的)(财)(政)(资)(金)(自)(出)(资)(之)(日)(起)(,其)(性)(质)(已)(从)(政)(府)(财)(政)(资)(金)(转)(为)(企)(业)(自)(有)(的)(法)(人)(资)(产)(,且)(该)(笔)(出)(资)(与)(PPP项)(目)(投)(资)(不)(挂)(钩)(,由)(企)(业)(自)(主)(使)(用)(。故)(政)(府)(也)(不)(能)(以)(曾)(以)(财)(政)(资)(金)(向)(平)(台)(公)(司)(注)(资)(为)(由)(,要)(求)(平)(台)(公)(司)(以)(自)(有)(资)(金)(代)(政)(府)(履)(行)(股)(权)(出)(资)(责)(任)(并)(计)(入)(政)(府)(财)(政)(支)(出)(,其)(背)(后)(暗)(含)(的)(“政)(企)(不)(分)(”的)(理)(念)(是)(需)(要)(转)(变)(的)(。
(二)()明)(确)(政)(府)(股)(权)(出)(资)(所)(形)(成)(的)(项)(目)(资)(产)(不)(作)(为)(政)(府)(采)(购)(对)(象)(,将)(政)(府)(股)(权)(出)(资)(支)(出)(和)(政)(府)(对)(社)(会)(资)(本)(方)(的)(直)(接)(付)(费)(支)(出)(并)(列)(视)(为)(政)(府)(对)(PPP项)(目)(的)(财)(政)(支)(出)(
政)(府)(出)(资)(代)(表)(使)(用)(的)(是)(政)(府)(财)(政)(资)(金)(,故)(其)(出)(资)(为)(政)(府)(投)(资)(行)(为)(。根)(据)(《政)(府)(和)(社)(会)(资)(本)(合)(作)(项)(目)(财)(政)(承)(受)(能)(力)(论)(证)(指)(引)(》第)(9条)(和)(第)(10条)(规)(定)(,从)(财)(务)(角)(度)(,PPP项)(目)(中)(的)(政)(府)(股)(权)(出)(资)(支)(出)(与)(政)(府)(直)(接)(付)(费)(的)(运)(营)(补)(贴)(支)(出)(、风)(险)(承)(担)(支)(出)(及)(配)(套)(投)(入)(支)(出)(应)(是)(并)(列)(关)(系)(,即)(政)(府)(股)(权)(出)(资)(与)(政)(府)(付)(费)(是)(政)(府)(投)(资)(PPP项)(目)(的)(两)(种)(并)(列)(途)(径)(。对)(于)(PPP项)(目)(中)(的)(政)(府)(股)(权)(出)(资)(而)(言)(,可)(将)(之)(理)(解)(为)(政)(府)(采)(购)(项)(目)(的)(“预)(付)(款)(”,随)(着)(社)(会)(资)(本)(方)(的)(建)(设)(运)(维)(行)(为)(,逐)(渐)(物)(化)(为)(项)(目)(资)(产)(或)(公)(共)(服)(务)(或)(产)(品)(,最)(终)(由)(政)(府)(方)(收)(回)(,政)(府)(在)(向)(社)(会)(资)(本)(方)(支)(付)(采)(购)(价)(款)(时)(不)(包)(含)(政)(府)(股)(权)(出)(资)(对)(应)(的)(资)(产)(或)(公)(共)(产)(品)(及)(服)(务)(,政)(府)(股)(权)(出)(资)(既)(不)(能)(作)(为)(PPP项)(目)(成)(本)(,也)(与)(社)(会)(资)(本)(方)(获)(得)(的)(投)(资)(收)(益)(无)(关)(。故)(此)(,发)(改)(投)(资)([2016]1744号)(《国)(家)(发)(展)(改)(革)(委)(关)(于)(切)(实)(做)(好)(传)(统)(基)(础)(设)(施)(领)(域)(政)(府)(和)(社)(会)(资)(本)(合)(作)(有)(关)(工)(作)(的)(通)(知)(》第)(五)(条)(“建)(立)(合)(理)(投)(资)(回)(报)(机)(制)(”明)(确)(表)(示)(,支)(持)(采)(取)(政)(府)(投)(资)(股)(权)(少)(分)(红)(、不)(分)(红)(等)(多)(种)(方)(式)(支)(持)(项)(目)(实)(施)(。
(三)()政)(府)(出)(资)(代)(表)(应)(当)(为)(公)(益)(类)(国)(有)(企)(业)(,而)(非)(商)(业)(类)(国)(有)(企)(业)(
在)(国)(有)(企)(业)(分)(类)(改)(革)(完)(成)(的)(情)(况)(下)(,政)(府)(出)(资)(代)(表)(由)(公)(益)(性)(国)(有)(企)(业)(担)(任)(,才)(能)(保)(证)(与)(政)(府)(出)(资)(的)(公)(益)(性)(质)(相)(匹)(配)(,才)(能)(统)(一)(按)(公)(益)(性)(质)(国)(有)(资)(产)(进)(行)(监)(管)(、定)(责)(和)(考)(核)(。
如)(果)(尚)(没)(有)(已)(完)(成)(分)(类)(改)(革)(的)(公)(益)(类)(国)(有)(企)(业)(作)(为)(载)(体)(,则)(在)(过)(渡)(期)(,可)(由)(其)(他)(非)(公)(益)(类)(国)(有)(企)(业)(专)(设)(公)(益)(性)(账)(户)(独)(立)(管)(理)(政)(府)(委)(托)(出)(资)(的)(财)(政)(资)(金)(,与)(其)(管)(理)(的)(经)(营)(性)(资)(产)(区)(别)(管)(理)(和)(考)(核)(。待)(有)(合)(适)(的)(公)(益)(类)(国)(有)(企)(业)(后)(,再)(将)(股)(东)(权)(利)(转)(移)(由)(公)(益)(类)(国)(有)(企)(业)(持)(有)(。
(四)()政)(府)(出)(资)(代)(表)(其)(身)(份)(必)(然)(且)(只)(能)(是)(政)(府)(一)(方)(,而)(不)(能)(作)(为)(社)(会)(资)(本)(方)(或)(与)(政)(府)(、社)(会)(资)(本)(方)(并)(列)(的)(第)(三)(方)(
政)(府)(出)(资)(代)(表)(是)(政)(府)(委)(托)(的)(履)(行)(政)(府)(出)(资)(行)(为)(的)(代)(理)(人)(,其)(出)(资)(行)(为)(及)(由)(此)(引)(发)(的)(法)(律)(后)(果)(和)(责)(任)(仍)(归)(政)(府)(,与)(政)(府)(授)(权)(的)(项)(目)(实)(施)(机)(构)(一)(样)(,均)(应)(属)(于)(政)(府)(一)(方)(,而)(不)(能)(归)(入)(社)(会)(资)(本)(一)(方)(,不)(能)(成)(为)(挂)(政)(府)(方)(名)(义)(的)(“实)(际)(社)(会)(资)(本)(”。也)(正)(是)(因)(为)(出)(资)(企)(业)(是)(代)(表)(政)(府)(出)(资)(,才)(可)(以)(由)(政)(府)(直)(接)(指)(定)(,而)(不)(必)(通)(过)(竞)(争)(性)(采)(购)(程)(序)(获)(得)(PPP项)(目)(投)(资)(资)(格)(。
政)(府)(出)(资)(代)(表)(即)(不)(是)(PPP项)(目)(的)(采)(购)(方)(,也)(不)(是)(参)(与)(投)(标)(或)(响)(应)(的)(社)(会)(资)(本)(方)(,而)(是)(政)(府)(指)(定)(的)(具)(体)(代)(表)(政)(府)(按)(PPP合)(同)(履)(行)(股)(权)(出)(资)(义)(务)(和)(享)(有)(股)(东)(权)(利)(的)(主)(体)(。在)(PPP合)(同)(中)(,政)(府)(或)(政)(府)(授)(权)(的)(实)(施)(机)(构)(已)(经)(作)(为)(合)(同)(主)(体)(,政)(府)(出)(资)(代)(表)(就)(没)(有)(必)(要)(、也)(不)(能)(作)(为)(与)(政)(府)(、成)(交)(社)(会)(资)(本)(并)(列)(的)(PPP合)(同)(签)(约)(主)(体)(,其)(身)(份)(应)(当)(是)(项)(目)(公)(司)(股)(东)(合)(资)(合)(同)(的)(当)(事)(人)(。
我)(们)(的)(微)(信)(公)(众)(平)(台)(:PPP知)(乎)((ID:PPPwiki)
我)(们)(的)(在)(线)(互)(动)(社)(区)(:PPP者)(也)((http://www.pppadvisor.com)
我)(们)(的)(联)(系)(邮)(箱)(:[email protected]
我)(们)(的)(微)(信)(公)(众)(平)(台)(:PPP知)(乎)((ID:PPPwiki)
我)(们)(的)(在)(线)(互)(动)(社)(区)(:PPP者)(也)((http://www.pppadvisor.com)
我)(们)(的)(联)(系)(邮)(箱)(:[email protected]返)(回)(搜)(狐)(,查)(看)(更)(多)(
责)(任)(编)(辑)(:
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