郑同军

摘  要：PPP项目运营中涉及的资金过于庞大，容易造成政府和社会资本合作过程中出现诸多风险，甚至因为保障制度不完善导致落地失败。SPV公司在PPP项目运行过程中占据重要地位，因此通过PPP模式组织结构模式变革，进一步确定政府和社会资本各自所承担的责任与职能，有利于提高管理的效率。首先要了解清楚SPV公司与普通公司之间的差异，基础设施PPP模式下SPV公司组织结构的成立、特征和不足，根据SPV公司基本架构，提出完善股权结构及股东会决议机制、董事会结构及决议机制、监事会结构及决议机制的对策。

关键词：基础设施PPP项目  项目实施阶段  SPV公司  组织结构  组织模式

中图分类号：F272.9           文献标识码：A            文章编号：1674-098X（2021）04（c）-0191-04

Research on the Organizational Structure Model of SPV Company in the Implementation Stage of Infrastructure PPP Project

ZHENG Tongjun

（Ya'an Economic Development Zone Planning， Construction and Housing Security Bureau， Ya'an， Sichuan Province， 625100  China）

Abstract： The fund involved in PPP project operation is too large， which is easy to cause many risks in the process of cooperation between the government and social capital， and even the failure of implementation due to the imperfect security system. SPV company plays an important role in the operation of PPP projects， so through the PPP mode of organizational structure mode change. Further defining the responsibilities and functions of the government and social capital is conducive to improving the efficiency of management. First of all， it is necessary to understand the differences between SPV companies and ordinary companies， the establishment， characteristics and shortcomings of SPV company's organizational structure under the PPP mode of infrastructure. According to the basic structure of SPV company， it is proposed to improve the equity structure and the resolution mechanism of shareholders' meeting， the structure and resolution mechanism of board of directors， and the structure and resolution mechanism of supervisory board.

Key Words： Infrastructure PPP project; Project implementation phase; SPV company; Organizational structure; Organization model

PPP項目全称是建设项目采用公私合作项目（Public Private Partnership），该模式的提出是为了帮助政府解决在建设基础设施时资金不足的问题，让经营和资金上具有一定优势的社会资本参与建设中，以此来提高公共服务供给的质量和效率[1]。现在PPP模式已经被其他发达国家广泛应用在各个领域中，但是我国还处于发展中阶段。2014年，财政部和国家发展改革委员会同时在全国范围内推进PPP项目模式，2017年开始规范化发展。在此期间，我国国务院针对PPP项目陆续发表了很多支持政策，建设基础设施建设项目的PPP模式。2018年，财政部和国家发展改革委员会针对PPP项目投资热潮中出现的问题开始全面检查工作。2019年，我国PPP项目发展更加规范，使得项目和投资规模都在持续增加。……