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    關于推進政府和社會資本合作規范發展的實施意見

    2019年03月12日 09:39 來源:打印

    關于推進政府和社會資本合作規范發展的實施意見
    【頒布單位】 3 【文  號】 財金〔2019〕10號
    【頒布日期】 2019-03-07 【條法類別】 5004
    【實施日期】 2019-03-12 【法規層次】 財政部規范性文件
    【時 效 性】 有效 【二 維 碼】

    財金〔2019〕10號

    關于推進政府和社會資本合作規范發展的實施意見

    各省、自治區、直轄市、計劃單列市財政廳(局),新疆生產建設兵團財政局,財政部駐各省、自治區、直轄市、計劃單列市財政監察專員辦事處:

      在公共服務領域推廣運用政府和社會資本合作(PPP)模式,引入社會力量參與公共服務供給,提升供給質量和效率,是黨中央、國務院作出的一項重大決策部署。為貫徹落實中央經濟工作會議和全國財政工作會議精神,有效防控地方政府隱性債務風險,充分發揮PPP模式積極作用,落實好“六穩”工作要求,補齊基礎設施短板,推動經濟高質量發展,現提出如下意見:

      一、牢牢把握推動PPP規范發展的總體要求

      近年來,各級財政部門會同有關方面大力推進PPP工作,在穩增長、促改革、惠民生方面發揮了積極作用,但也存在超出自身財力、固化政府支出責任、泛化運用范圍等問題。各級財政部門要進一步提高認識,遵循“規范運行、嚴格監管、公開透明、誠信履約”的原則,切實防控地方政府隱性債務風險,堅決打好防范化解重大風險攻堅戰,扎實推進PPP規范發展。

      (一)規范運行。健全制度體系,明確“正負面”清單,明確全生命周期管理要求,嚴格項目入庫,完善“能進能出”動態調整機制,落實項目績效激勵考核。

      (二)嚴格監管。堅持必要、可承受的財政投入原則,審慎科學決策,健全財政支出責任監測和風險預警機制,防止政府支出責任過多、過重加大財政支出壓力,切實防控假借PPP名義增加地方政府隱性債務。

      (三)公開透明。公平、公正、公開擇優采購社會資本方。用好全國PPP綜合信息平臺,充分披露PPP項目全生命周期信息,保障公眾知情權,對參與各方形成有效監督和約束。

      (四)誠信履約。加強地方政府誠信建設,增強契約理念,充分體現平等合作原則,保障社會資本合法權益。依法依規將符合條件的PPP項目財政支出責任納入預算管理,按照合同約定及時履約,增強社會資本長期投資信心。

      二、規范推進PPP項目實施

      (一)規范的PPP項目應當符合以下條件:

      1. 屬于公共服務領域的公益性項目,合作期限原則上在10年以上,按規定履行物有所值評價、財政承受能力論證程序;

      2. 社會資本負責項目投資、建設、運營并承擔相應風險,政府承擔政策、法律等風險;

      3. 建立完全與項目產出績效相掛鉤的付費機制,不得通過降低考核標準等方式,提前鎖定、固化政府支出責任;

      4. 項目資本金符合國家規定比例,項目公司股東以自有資金按時足額繳納資本金;

      5. 政府方簽約主體應為縣級及縣級以上人民政府或其授權的機關或事業單位;

      6. 按規定納入全國PPP綜合信息平臺項目庫,及時充分披露項目信息,主動接受社會監督。

      (二)在符合上述條件的同時,新上政府付費項目原則上還應符合以下審慎要求:

      1.財政支出責任占比超過5%的地區,不得新上政府付費項目。按照“實質重于形式”原則,污水、垃圾處理等依照收支兩條線管理、表現為政府付費形式的PPP項目除外;

      2.采用公開招標、邀請招標、競爭性磋商、競爭性談判等競爭性方式選擇社會資本方;

      3.嚴格控制項目投資、建設、運營成本,加強跟蹤審計。

      對于規避上述限制條件,將新上政府付費項目打捆、包裝為少量使用者付費項目,項目內容無實質關聯、使用者付費比例低于10%的,不予入庫。

      (三)強化財政支出責任監管。確保每一年度本級全部PPP項目從一般公共預算列支的財政支出責任,不超過當年本級一般公共預算支出的10%。新簽約項目不得從政府性基金預算、國有資本經營預算安排PPP項目運營補貼支出。建立PPP項目支出責任預警機制,對財政支出責任占比超過7%的地區進行風險提示,對超過10%的地區嚴禁新項目入庫。

      三、加強項目規范管理

      各級財政部門要將規范運作放在首位,嚴格按照要求實施規范的PPP項目,不得出現以下行為:

      (一)存在政府方或政府方出資代表向社會資本回購投資本金、承諾固定回報或保障最低收益的。通過簽訂陰陽合同,或由政府方或政府方出資代表為項目融資提供各種形式的擔保、還款承諾等方式,由政府實際兜底項目投資建設運營風險的。

      (二)本級政府所屬的各類融資平臺公司、融資平臺公司參股并能對其經營活動構成實質性影響的國有企業作為社會資本參與本級PPP項目的。社會資本方實際只承擔項目建設、不承擔項目運營責任,或政府支出事項與項目產出績效脫鉤的。

      (三)未經法定程序選擇社會資本方的。未按規定通過物有所值評價、財政承受能力論證或規避財政承受能力10%紅線,自行以PPP名義實施的。

      (四)以債務性資金充當項目資本金,虛假出資或出資不實的。

      (五)未按規定及時充分披露項目信息或披露虛假項目信息,嚴重影響行使公眾知情權和社會監督權的。

      對于存在本條(一)項情形,已入庫項目應當予以清退,項目形成的財政支出責任,應當認定為地方政府隱性債務,依法依規提請有關部門對相關單位及個人予以嚴肅問責。

      對于存在本條(二)至(五)項情形的,應在限期內進行整改。無法整改或逾期整改不到位的,已入庫項目應當予以清退,涉及增加地方政府隱性債務的,依法依規提請有關部門予以問責和妥善處置。

      四、營造規范發展的良好環境

      各級財政部門要會同有關部門,多措并舉,加強規范管理和分類指導,對重點領域、重點項目加大政策支持力度。

      (一)鼓勵民資和外資參與。加大對民營企業、外資企業參與PPP項目的支持力度,向民營企業推介政府信用良好、項目收益穩定的優質項目,并在同等條件下對民營企業參與項目給予優先支持。中央財政公共服務領域相關專項轉移支付資金優先支持符合條件的民營企業參與的PPP項目。研究完善中國PPP基金績效考核辦法,將投資民營企業參與項目作為重要考核指標,引導中國PPP基金加大支持力度。各地在開展PPP項目時,不得對外資企業、中資境外分支機構參與設置歧視性條款或附加條件。提倡優質優價采購,應當根據采購項目需求特點,合理選擇采購方式,進一步加強采購需求和履約驗收管理,提高采購質量。

      (二)加大融資支持。結合自身財力狀況,因地制宜采取注入資本金、運營補貼等方式支持規范的PPP項目。引導保險資金、中國PPP基金加大項目股權投資力度,拓寬項目資本金來源。鼓勵通過股權轉讓、資產交易、資產證券化等方式,盤活項目存量資產,豐富社會資本進入和退出渠道。

      (三)聚焦重點領域。優先支持基礎設施補短板以及健康、養老、文化、體育、旅游等基本公共服務均等化領域有一定收益的公益性項目。加快實施符合經濟社會發展需要、決策程序完備、回報機制清晰、融資結構合理的項目。

      (四)保障合理支出。符合條件的PPP項目形成的政府支出事項,以公眾享受符合約定條件的公共服務為支付依據,是政府為公眾享受公共服務提供運營補貼形成的經常性支出。各地要依法依規將規范的PPP項目財政支出納入預算管理,重諾守約,穩定市場預期。

      (五)加強信息披露。依托全國PPP綜合信息平臺,對PPP項目信息進行全流程公開披露、匯總統計和分析監測,完善項目庫“能進能出”的動態調整機制,不以入庫為項目合規“背書”,不以入庫作為商業銀行貸款條件。

      (六)加強分類指導。對于在建項目,督促各方嚴格履約,保障出資到位,推動項目按期完工,避免出現“半拉子”項目。對于尚未開工的項目,督促各方嚴格按照要求加強合同條款審核,規范融資安排。對于進入采購階段的項目,加強宣傳推介和信息披露,吸引各類市場主體特別是民營企業和外資企業平等參與。同時,加強重大項目儲備,扎實做好項目前期論證,推動形成遠近結合、梯次接續的項目開發格局。

      (七)強化PPP咨詢機構庫和專家庫管理。咨詢機構和專家要發揮專業作用,遵守職業操守,依法合規提供PPP項目咨詢服務。對于包裝不規范PPP項目增加隱性債務風險、出具咨詢意見違反相關政策規定、收費標準偏離市場合理水平、對PPP項目實施造成消極影響和嚴重后果的咨詢機構和專家,要按照規定嚴肅追究責任。

      五、協同配合抓好落實

      各級財政部門要提高站位,主動作為,加快推動建立協同配合、保障有力、措施到位的工作機制。

      (一)加強部門協作,強化項目前期識別、論證和入庫等環節的溝通協調與信息共享,扎實做好項目前期準備工作,夯實項目實施基礎,推進科學決策。

      (二)強化跟蹤監測。加強對項目全生命周期的跟蹤指導和監督檢查,建立健全政策落實和項目實施督查機制。加大信息公開力度,主動接受審計監督和社會監督,推動項目規范有序實施。

      (三)鼓勵地方和部門因地制宜創新工作機制、加大政策扶持力度,加強經驗總結和案例推廣,工作推進中形成的經驗做法和發現的重大問題,及時向財政部報告。

      財  政  部

      2019年3月7日

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