基于现金流视角的PPP项目财务预警指标体系构建研究

PPP项目具有建设周期较长、投资巨大、融资结构复杂、参与方众多等特点,因此存在着很大的财务风险,现金流能实时反映PPP项目资金流动情况,而对项目资金的预测又是PPP项目资金风险管理的关键。本文将结合企业财务预警与项目的评价方法,从现金流的视角构建PPP项目财务预警指标体系,以期提高PPP项目资金管理效率,确保PPP项目顺利实施及运营。

Research on Financial Distress Prediction Index System of PPP Project Based on Cash Flow

PPP projects have a long construction period, huge investment, the complex financing structure and many participants, so there are a lot of financial risks. Cash flow can reflect the flow of PPP projects real-time, while the prediction of project funds is the key to risk management of PPP projects, therefore, this paper will combine the enterprise's financial early warning and project evaluation methods to build financial distress prediction index system of PPP project based on cash flow, in order to improv...