本刊編輯部

自2014年兩會財政部財政預算報告中提到PPP模式，到當前首批價值1800億人民幣PPP示范項目的推出，以及《政府和社會資本合作模式操作指南（試行）》的印發(fā)，僅僅不到一年，速度和力度均屬罕見！由此可見我國PPP模式即將進入快車道。

PPP模式有哪些優(yōu)缺點？對于社會資本來講PPP模式意味著機遇還是風險？民營企業(yè)和其他企業(yè)的CFO和總會計師應該如何進行財務設計和管控？本文將為您精彩解讀，敬請期待！

Since the PPP model was mentioned in a budget report submitted to the NPC， a package of demonstration projects，costing ￥18billions，have started in less than a year. The operations guide on the PPP model has also released recently.

What are the advantages of the PPP model？ Is the PPP model an opportunity or a threat？ How the CFOs strengthen financial management on the PPP program？ The questions above will be discussed in the following article.endprint