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MBA毕业论文_职业技术学院扩建校区PPP融资模式研究PDF

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教育是民族振兴、社会进步的基石。近些年来,面对稳定增加的生源,高等院校不 断加强自身改革,坚持内涵发展,提高自身教学质量和教育水平,由过去粗放式的发展 转变为提升教学质量的内涵发展,由过去扩大办学规模式的发展转变为以社会效益为主 的内涵发展,高等院校目前更注重提升校园文化氛围、提高科研教学水平、加快科研成 果转化等方面的发展。河南省是高考报考人口大省,政府财政投入是各类高校日常经费 主要来源,由于高校的事业单位性质,没有合适的融资的渠道,虽然政府教育投入较高, 但多数高校生均拨款经费不高,严重制约了高校健康可持续发展。当前,高校深化改革 和推进内涵发展是大势所趋,各类学生群体求学需求迫切,高校竞相追逐个性化新校区 建设,注重打造优美环境,强化基础设施建设,在推进过程中,持续的资金投入成为了 制约新校区建设的障碍。国内高校资金多来源于政府拨款和社会捐助,按照现行国家物 价政策,学费收入增量有限,财政拨款以保证学校日常运转为主,为促进教育事业发展, 不允许高等院校进行基础建设。为了保障新校区建设资金,对外融资成为了一条重要途 径,但也会造成学校负债压力过大。因此,高等学校发展的两大阻碍是基础设施建设的 需求和资金的需求,如何寻找新的融资渠道,解决高等学校基础设施建设费用不足问题, 成了十分重要任务。 PPP(Public-Private Partnership)融资模式主要是为服务公共基础设施项目建设进行 的,政府和社会资本合作的一种融资模式。在这种模式下,民营企业和私人资本可以与 政府通过合理的交易方式进行合作,能够参与社会公共基础设施建设,从而实现参与者 各方利益共享与风险共担。现阶段,PPP 模式不仅仅是实现融资的一种创新手段,也有 助于探索国家财政体制创新,更是深化改革供给侧的重要举措,全国多数地区和行业间 已经快速发展并应用。高校基础设施建设投资大,引入PPP融资模式可以有效缓解财政 资金压力,保障各参与方利益,降低风险,使社会资金得到充分利用,项目建设管理效 率大大提高。 本文通过分析PPP融资模式的相关理论,结合目前国内外高等教育领域运用该理论 发展现状,重点研究现阶段PPP融资模式在高等教育领域基础设施建设的可行性和必要 性。与传统融资模式相比,PPP融资模式优缺点明显:可以缓解政府债务压力,拓宽企 II 业投资范围,提高项目质量,提升公共服务质量,但是,其风险具有隐秘性和潜伏性, 且受政治因素影响过大,组织形式比较复杂。目前,政府禁止高校新增贷款,上级财政 拨款资金用途明确,高校专项债券投入不能满足学校扩建需求,社会资金难以投入高校 基础设施建设,文章以H职业技术学院扩建校区项目作为实例进行分析,探索造成高校 融资困难的原因,提出H职业技术学院扩建校区项目引入PPP融资模式的必要性,采 用SWOT法分析该项目实行PPP融资模式的可行性,研究H职业技术学院扩建校区项 目PPP融资模式的具体运作方式,建立政府方和社会资本方之间的合作方式,明确在项 目运行过程中各参与方之间的关系,分配各方的项目风险,为河南省内其他省属高校建 设PPP融资模式提供借鉴意义。 关键词:普通高校,基础设施建设,PPP融资模式 III ABSTRACT Education is the cornerstone of national rejuvenation and social progress. In recent years, in the face of steadily increasing student resources, colleges and universities have continuously strengthened their own reform, adhered to the connotation development, improved their own teaching quality and education level, changed from the extensive development in the past to the connotation development of improving teaching quality, and changed from the expansion of school running rules and patterns in the past to the connotation development focusing on social benefits. At present, colleges and universities pay more attention to improving campus culture It is necessary to change the atmosphere, improve the level of scientific research and teaching, and speed up the transformation of scientific research achievements. Henan Province is a province with a large population of college entrance examination candidates. The government financial investment is the main source of daily funds for all kinds of colleges and universities. Due to the nature of institutions in Colleges and universities, there is no suitable financing channel. Although the government investment in education is high, most college students are not allocated high funds, which seriously restricts the healthy and sustainable development of colleges and universities. At present, deepening the reform and promoting the development of connotation in Colleges and universities is the general trend. All kinds of students are in urgent need of learning. Colleges and universities are competing for the construction of personalized new campuses, focusing on creating a beautiful environment and strengthening the infrastructure construction. In the process of promotion, continuous capital investment has become an obstacle restricting the construction of new campuses. According to the current national price policy, the increase of tuition revenue is limited. The financial allocation is mainly to ensure the daily operation of the University, promote the development of education, and do not allow the university to carry out infrastructure construction. In order to guarantee the construction funds of the new campus, external financing has become an important way, but it will also cause too much debt pressure. Therefore, the two major obstacles to the development of colleges and universities are the demand for infrastructure construction and the demand for funds. How to find new financing channels and solve the problem of IV insufficient cost of infrastructure construction in Colleges and universities has become a very important task. PPP (public private partnership) financing mode is mainly for the service of public infrastructure project construction, a financing mode of cooperation between the government and social capital. In this mode, private enterprises and private capital can cooperate with the government through a reasonable way of transaction, and can participate in the construction of social public infrastructure, so as to realize the benefit sharing and risk sharing of all participants. At this stage, PPP mode is not only an innovative means to achieve financing, but also helps to explore the innovation of national financial system, and is an important measure to deepen the reform of the supply side. It has been rapidly developed and applied in most regions and industries across the country. The introduction of PPP financing model can effectively relieve the financial pressure, protect the interests of all participants, reduce risks, make full use of social funds, and greatly improve the efficiency of project construction management. This paper focuses on the feasibility and necessity of PPP financing mode in the field of higher education infrastructure construction by analyzing the relevant theories of PPP financing mode and combining with the current development of the theory in the field of higher education at home and abroad. Compared with the traditional financing mode, PPP financing mode has obvious advantages and disadvantages: it can relieve the pressure of government debt, broaden the scope of enterprise investment, improve the quality of projects, and improve the quality of public services, but its risks are hidden and latent, and are greatly affected by political factors. At present, the government forbids new loans for colleges and universities. The purpose of the funds allocated by the superior financial department is clear. The special bond investment of colleges and universities cannot meet the needs of the expansion of colleges and universities, and the social funds cannot be invested in the infrastructure construction of colleges and universities. This paper takes the expansion project of H vocational and Technical College as an example to analyze the causes of the financing difficulties of colleges and universities, and puts forward the expansion project of H vocational and technical college This paper introduces the necessity of PPP financing mode, analyzes the feasibility of implementing PPP financing mode in this project by SWOT method, studies the specific operation mode of PPP financing mode in the expansion campus project of H vocational and technical college, establishes the cooperation mode between the government and the social V capital, clarifies the relationship between the participants in the project operation process, allocates the project risks of