【作者】 刘辉雄；

【导师】 黄长江；

【作者基本信息】 武汉理工大学 ， 会计学， 2004， 硕士

【摘要】 “贷款修路、收费还贷”是我国为加快公路建设与发展作出的一项重要决策，这项政策实施以来，较好的缓解了公路建设资金短缺的矛盾，极大地加快了公路建设的步伐。收费还贷公路的建设，对促进湖北省公路交通事业的发展，提高公路网整体水平，缓解交通拥挤状况起到了重要作用。同时对改善投资环境，推动国民经济快速发展做出了积极的贡献。 随着湖北省国民经济的飞速发展，公路路网的日趋完备，以及国家收费公路政策的调整，收费还贷公路偿债能力不足的问题也日益突显，此问题如不加以认真研究解决，势必对湖北省交通公路事业的健康发展造成不良影响。所以，对湖北省收费还贷公路的偿债能力进行系统研究就非常有必要，本文在结构上共分四个部分，对此进行了探讨。 第一部分，收费还贷公路收费的合理性分析。介绍公路分类及其属性，分析了中外收费公路的产生与发展，论述了收费还贷公路的级差效益和准公共物品特性，对公路收费的合理性进行分析。级差效益只是公路收费的前提，收费最重要的原因在于公路建设资金的不足。 第二部分，湖北省收费还贷公路的现状及偿债能力情况分析。通过分析湖北省收费还贷公路的现状得出其偿债能力不足的结论。 第三部分，湖北省收费还贷公路偿债能力低下的成因分析。用博弈论分析了收费还贷公路规模过大的原因，用产权理论分析了收费还贷公路的内在效率缺陷。论述了规划设计不合理，政府投入不足，收费还贷公路结构不合理、二级收费公路比重过大，收费成本过高，高速公路车辆分流等原因导致收费还贷公路偿债能力低下。 第四部分，提高偿债能力的对策研究。对现有的收费还贷公路，通过调整收费标准，合理布局收费站点，改革收费方式、实施电子收费，建立平衡还贷基金、实施收费激励与约束机制，加强财务管理，完善全面预算控制等手段提高湖北省收费还贷公路的偿债能力；对今后新开工建设的收费还贷公路项目，用产品生命周期成本理论论证了公路规划的极度重要性，说明公路项目应该做到事前科学合理规划布局，建设过程中加强成本管理，控制建设成本，加大政府投入，以保证通车后的偿债能力。更多还原

【Abstract】 Constructing road using loan and charging to repay loan is a very importantpolicy to speed the development of road construction. In a way, it solved theproblem of road construction fund scarcity and promoted road construction of ournation. Toll road facilitated the progression of road industry of Hubei province. Itimproved the quality of traffic network. It played important role to dull trafficcongestion problem. It can improve investment environment and develop nationeconomy also.With the development of national economy and traffic network, our country’s tollroad policy is changing and debt solvency problem of toll road is emerging. Wemust research and solve this problem, or it would affect the development of roadindustry of Hubei province. So we should make a systemic study of debt solvencyof toll road in Hubei province. The paper, including four parts, discusses thisquestion.Part I Analyzes the rationality of the existence of toll road. Introduces roadclassify and the emergence and development of toll road at home and abroad.Discusses the identities of benefit of difference and quasi-public goods of tollroad.Part II Analyzes the status quo and debt solvency of toll road in Hubei province.Then it comes to a conclusion that the load-repaid ability is poor.Part III Analyzes the reason why toll road’s debt solvency is poor in Hubeiprovince. Explains how large-scale toll road is produced using game theory.Narrates the efficiency limitation of toll road with property right theory. Thereason for badly load-repaid ability includes illogical traffic design, lessgovernment investment, unapt classificatory proportion of toll road, highcharging cost, vehicle diffluence because of the completion of highwayconstruction, etc.Part IV Research on how to improve debt solvency. In order to enhance debtsolvency, we should adjust charge rate, the position of toll station and chargingways and means. The establishment of discharge fund and prompting and obligation mechanism, financial management and budget control is beneficial to the improvement of debt solvency too. About new project of toll road, we must plan in detail and strengthen construction cost control ensuring favorable debt solvency of toll road.更多还原