【作者】 盛明泉；

【导师】 于玉林；

【作者基本信息】 天津财经学院 ， 会计学， 2004， 博士

【摘要】 社会工程设施是国民经济发展的基础,与国民经济的发展有着高度的正相关性,社会工程的发展对于全社会综合生产要素生产率的提高、相关部门的发展以及人民生活质量的提高都有着直接的影响。国际经验也证实了以基础设施为核心的社会工程项目在工业化初期与中期的先导作用。从总体上看,长期以来我国社会工程设施建设相当薄弱、发展长期滞后,已成为制约经济和社会发展的“瓶颈”。在全面建设小康社会的今天,中国必将掀起新一轮社会工程建设的高潮,使得我们比历史上任何时期更加需要社会工程建设理论、尤其是其中的财务理论的指导。 笔者在论文的前言部分即提出深入开展社会工程财务研究的一系列理由:针对社会、经济发展的需求,有哪些社会工程项目是我们当前迫切需要提供的?其技术可行性如何?其社会效益如何?公平与效率能否兼顾?工程相关利益人(尤其是受损利益主体)的利益是否能给予充分合理的考虑?当前的国力承受力如何?政府能否包揽投资?如不能的话,能否在不损害社会公众利益的情况下拿出对非政府投资者有足够吸引力的商业运作计划,保障工程的财务效益以吸引非政府投资者的踊跃参与?面对社会工程所面临的各种不确定性,是否已对其进行充分的研究并对正在实施的项目进行合理的风险控制?对不同类型的社会工程项目的融资策略是否已有充分的研究?各级政府的利益能否有效的协调,从而避免重复建设、浪费社会资源的现象?尤其是能否有效避免一系列违背科学决策程序的所谓“政绩工程、形象工程”的出现?是否会由于工程缺乏真正意义上的“股东”而出现“权钱交易”、引发权力“寻租”现象?是否有针对社会工程项目的审计及后评价制度安排,建立必要的责任追究制度?社会工程需要深入研究的问题太多,我们不可能一一列举,但这里所涉及的一个核心问题是——需要从国家、甚至全球财务战略层面对社会工程进行系统的分析与研究。 鉴于以上情况,笔者在借鉴国内外已有研究成果的基础上,主要从以政府为主导主体的工程发包人的角度,以社会工程财务问题为主要研究对象,通过实际调研,对社会工程财务与社会效益评价、投融资、风险管理、审计及后评价等相关问题进行了较为系统、深入的研究。 第一篇是导论。本篇即论文的第一章,首先论述了开展社会工程财务研究的理论与实践意义;其次,对国内外有关本选题的研究现状进行了回顾;第三,探讨了社会工程的涵义、种类及特征;第四,介绍了社会工程研究的理论基础;第五,阐述了社会工程项目的决策因素及决策分析原则;第六。阐明了社会工程项目的实施程序;最后,提出了社会工程财务研究的目标、方法、思路及主要框架。 第二篇是社会工程决策的前评价。此篇内容较多,包括本文的第二至第五章。第二章研究了社会工程的财务效益评价,笔者首先界定了社会工程财务效益评价的涵义及其作用,紧接着探讨了社会工程财务效益评价的基本程序及内容,并对其进行了不确定性分析,最后探讨了社会工程财务效益评价的指标体系。第三章研究了社会工程环境效益评价,笔者首先指出何谓社会工程环境效益评价及其形式,紧接着探讨了社会工程环境效益评价的基本要求、评价程序及方法,最后本章重点探讨了社会工程对环境影响损失的估算以及经济效益估算。第四章研究了社会工程社会效益测度,笔者首先界定了社会工程社会效益测度的涵义并指出其必要性,紧接着探讨了社会工程社会效益测度的费用和效益、分析了参数(尤其是影子价格)的选取,第三对社会工程与社会相互适应性进行了定性分析,第四简要说明社会工程社会效益测度所采用的方法,第五对社会工程社会效益测度进行了指标体系设计。第五章研究了社会工程风险分析与管理,笔者首先分析了社会工程所面临的风险的本质及其分类,紧接着探讨了如何对社会工程风险进行评估,第三提出了社会工程风险的控制防范措施及财务处理对策,第四全面分析了社会工程实施全方位与全过程风险管理的新思路,第五以三峡工程风险分析的个案说明如何对社会工程项目实际案例进行分析,最后探讨了社会工程决策方案的综合优选,对于大型社会工程项目除进行社会效益测度、财务效益评价、风险分析外,还要进行国力承受力评价、工程波及机会评价、上马时机机会评价、利益格局协调研究及超效益分析等。 第三篇是社会工程项目融资和投资。本篇包括本文的第六及第七章。第六章主要探讨了五个方面的问题:一是社会工程项目融资及其来源,对社会工程项目融资的涵义进行了界定,对社会工程项目融资的可能资金来源进行了分析;二是分析了中国社会工程项目融资的障碍及大力发展的对策;三是对社会工程项目融资的风险进行了分析并提出了加强管理的思路;四是提出融资方案构造的设想及比较的思路;五是提出BOT应成为社会工程项目融资值得大力推广的典型模式,对我国社会工程项目采用BOT方式的利弊进行了分析,探索了BOT的合约方式,对BOT社会工程项目融资进行了宏观经济分析、政策分析,研究了社会工程BoT融资所面临的法律问题。第七章主要探讨了七个方面的问题:一是社会工程投资估算,研究了估算的依据、要求、特点、步骤、内容和方法;二是从理论和实际结合的角度提出了社会?更多还原

【Abstract】 The facility of social engineering is the foundation of the national economic development, which has strong dependence with the development of national economy, and the developments of social engineering influence directly the improvements of ratio of production factors of the whole society, people life quality and developments of departments. Also international experience has verified its guiding function on the initial stage and the middle period for industrialization which takes infrastructure as the core. Since on the whole, the facility of social engineering of our country has been built quite weakly, lagged behind for a long time, which has already become a " bottleneck" that has been restricting economic and social developments. Today we build a well-to-do level society, China will raise a new round of climaxes of social engineering construction, making us need more social engineering construction theory, especially financial theory among it than ever.The author proposes promptly in the forward part of the thesis why we should deeply study financial affairs of social engineering: In view of the demands of economic and social development, what social projects we need to provide urgently at present? How about its technical feasibility? How about its social benefit? Can we give consideration to efficiency and equity? Can the interests of the relevant interest people of project (especially shattered interests subjects) offer abundant and rational consideration? How about the present holding capacity of national power? Could the government take on investment? If not, is there any commercial operation plan to attract non-government investor? Of course, it will not damage social benefits, assuring the financial benefits of the projects to attract non-government investors to join actively. Since social engineering faces various uncertainties, is there abundant research and rational risk control to it already? Also is there abundant research to the financing tactics of different kinds of social projects? Coordination between the interests of the governments at all levels must be effective, thus avoiding repeated alike constructions, the phenomenon of social resources-wasting? Can we prevent the so-called appearances of "achievements project, image project" effectively? Is there "power-money deal" to cause power" seek and rent" phenomenon that is against scientific decision-making procedure because of lacking the" shareholders" of real meanings? In view of auditing and post-evaluation system of the social project, Have we set up essential responsibility and investigation system?Social engineering needs further investigate, it is impossible for us to enumerate all the questions one by one, but a key question involved here is that we must carry on network analysis and study of the social engineering from the country, even global financial affairs strategic aspect.In view of the above situation, the author is on the basis of achievements both at home and abroad, taking government as a leading subject, regarding financial question of social engineering as the main research object. Through the actual investigation, have carried on comparatively systematic, deep research on relevant problems, such as social engineering financial affairs and social benefit appraising, investing and financing, risk management, auditing and post-evaluation, etc.First part: Introduction. It’s also the chapter one of the thesis. First, description of the theoretical and practical meanings of studying the financial affairs of the social engineering; Second, the current situation of study in domestic and foreign countries; Third, probe into the meaning, kinds and characteristics of the social engineering; Fourth, the theoretical foundation of social engineering studies; Fifth, explanation of the decision factor of the social project and the decision principle; Sixth, expounding the implementation procedure of the social project; At last, the goal, method, train of thought, and main frame that put forward of the financial affairs of social engineerin更多还原