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本文研究的目的在于加强收费还贷公路的融资、建设、运营、还贷一体化财务管理 ,消除还贷压力可能带来的财务隐患 ,通过适度举债 ,促进我国公路健康持续发展。主要采用了对比分析及归纳法。研究的成果提出了加强收费还贷公路财务管理的八点原则性建议 :集中归口分级管理 ;统借转贷 ;通过产权激励、约束和有效制衡机制 ,完善通行费收支两条线管理 ;省公路局对系统内公路项目贷款慎用担保 ,并采用反担保举措 ;加强通行费收支预算硬约束 ,优化支出结构 ,设立还本付息资金指令性指标 ;建立还贷基金 ,增强还贷能力 ;对收费还贷公路实行统一财务管理 ;结合“费税改革” ,及时清理收费还贷公路不良债权与债务。
The purpose of this study is to strengthen the integrated financial management of financing, construction, operation and loan repayment of toll repayment highway, to eliminate potential financial risks caused by the pressure of loan repayment, and to promote the healthy and sustainable development of highway in our country through appropriate debt. The main use of comparative analysis and induction. The results of the study put forward eight principles of strengthening the financial management of toll repayment highway: the centralized management of centralized classification; the borrowing through lending; the improvement of the toll revenue and expenditure management by means of property rights incentives, restraints and effective checks and balances; the province Highway Administration of the system of highway project loans with caution, and the use of counter-guarantee measures; strengthen toll revenue budget constraints, optimize the expenditure structure, the establishment of the repayment of principal and interest capital directives; the establishment of loan repayment fund to enhance the repayment ability ; Unified toll road repayment of the implementation of a unified financial management; combined with “tax reform”, timely clean-up repayment of bad loans and debt repayments.