【作者】 陈靓；

【导师】 刘建英；

【作者基本信息】 长沙理工大学 ， 会计学， 2005， 硕士

【摘要】 要加快公路建设步伐, 必须首先解决公路建设资金问题。湖南省作为中部地区省份, 既缺乏东部地区良好的市场环境和雄厚的经济实力,又缺乏国家对西部地区的支持和投入力度, 再加上湖南省是一个财政穷省, 经济弱省, 政府财政多是“吃饭财政”, 资本金缺口的矛盾尤为突出。能否及时融通资金用于公路建设, 是事关湖南省经济发展的头等大事, 基于这一形势, 本文以湖南省交通厅课题《湖南省公路建设融资方式研究》为依托, 在进行广泛调研的基础上, 对湖南省公路建设融资问题进行了研究。　本文首先通过对湖南省公路建设项目的资金需求与供给进行测算分析, 指出湖南省公路建设存在的建设资金严重短缺问题并剖析其成因;其次, 通过评析各种公路建设融资方式的资金成本高低和融资风险大小,分别分析其在湖南省公路建设融资中应用的适应性和可行性; 再次, 针对湖南省公路建设融资中存在的问题, 分析各种融资公路建设融资方式优化的途径; 最后提出解决湖南省公路建设融资问题的配套机制改革的措施及相关政策建议。　本文剖析了各种融资方式在湖南省公路建设融资中的适用空间和可行性, 并对湖南省不同时期、不同地区、不同性质的公路融资分别进行探讨。目前国内在公路建设融资问题上取得了一些成果, 但多为对东部沿海发达省份的收费公路市场融资方式的探讨, 且一般限于罗列可采取或借鉴的融资方式, 很少对新型融资方式在我国, 尤其是广大经济欠发达的中西部地区的公路建设中的适用空间进行深入研究。本文分析各融资方式资金成本和风险的基础上, 结合湖南省具体省情, 对各融资方式在湖南省应用中的优势和障碍进行了比选, 分析其在湖南公路建设中的可行性,在研究中试图体现湖南省公路融资问题的特色。本文提出了湖南省高等级公路建设融资配套体制改革的思路。高等级公路融资渠道的拓展程度与公路管理体制和投融资体制密切相关。本文提出, 改革高等级公路建设投融资管理模式的思路是: 一要改进高等级公路投资主体的形式, 其前提是国家各级政府始终是高等级公路的投资主体和管理主体, 但国家投资主体的形式应朝间接主体方向发展; 二要探索高等级公路公司化的管理模式, 组建以《公司法》为基础的真正意义上的收费公路公司。公司化既是吸引私人投资收费公路的有效途径,更多还原

【Abstract】 To accelerate the construction pace of highway, the construction fund problem must be solve at first. As a central province, Hunan Province has lacked the good market environment and rich economic strength as eastern area, at the same time, lacked the support and input power of the government as to the western region. In addition, Hunan Province is weak and poor in government finance. The shortfall of the capital problem is particularly conspicuous. To solve the highway financing in time, is a cardinal task which concerns economic development of Hunan Province. For this situation, this thesis is on research the highway financing of Hunan Province, on the basis of surveying and studying extensively . This thesis, through prediction the demand and supply of highway construction funds of Hunan Province at first, point out the serious shortage problem of construction fund existing in highway construction of Hunan Province and analyze its origin cause of formation; Secondly , by appraise the cost level and financing risk of various kinds of highway construction financing ways separately, analyze its adaptability and feasibility in Hunan Province; Thirdly, analyze the optimizing ways to solve the problem existing in Hunan highway construction financing; Propose the measure to the related mechanism reform of highway construction financing in Hunan Province and relevant policy recommendations finally. This thesis analyze the adaptability and feasibility of various highway financing ways in Hunan Province, and discuss separately highway financing in different periods, in different areas, of different qualities. Till now, many domestic scholars have get some fruit in this field. But localized in toll road financing of the developed eastern regions, and only spread out some financing ways instead of lucubrating the feasibility of various new financing ways in our country, especially in the spacious Midwest regions. This thesis combining the situation of Hunan Province, analyze the advantage and drawback of various highway financing ways on the basis of appraising the cost level and financing risk. This thesis put forward measures to the relate mechanism reform of high grade roads construction financing: To develop the government investment subject form into an indirect direction, on the precondition of national governments are the investment and management subjects of high grade roads; To explore a corporatization mode of high grade roads, setting up the real company of toll road based on “company law”. Since corporatization is the effective way to attract private investment, and the foundation of market-based financing. The settlement of the related system reform and the financing problem depends on the policy to a great extend. This thesis propose relevant suggestions separately.更多还原