Please use this identifier to cite or link to this item: https://ah.nccu.edu.tw/handle/140.119/83532


Title: PFI未來給付是否認列為負債之探討
A Study on PFI Future Payment to Be Recognized as Liability
Authors: 陳姿如
Chen, Tzu Ju
Contributors: 黃明聖
陳姿如
Chen, Tzu Ju
Keywords: 民間融資創建
公共部門淨債務
1995版歐洲帳戶體系
國際財務報導準則
Private Finance Initiative,PFI
Public Sector Net Debt,PSND
ESA 95
IFRS
Date: 2015
Issue Date: 2016-04-01 10:39:56 (UTC+8)
Abstract: 在政府財政困難之際,究竟引進民間資金挹注政府公共建設,為一政策良方,抑或民間融資創建 (Private Finance Initiative,簡稱 PFI) 已成為執政者窗飾公共債務數據的途徑,此一議題,近年來在英國廣為爭議,因此,「PFI之未來給付是否應認列為負債?」成為本文探討之重點。
臺灣PFI制度尚在萌芽階段,相關研究多以政策之運用為主,較少著墨於PFI可能帶來的缺失。本文藉由參考英國官方及民間出版品及訪談我國政府官員,進一步分析比較目前國際財務報導準則 (International Financial Reporting Standards,簡稱IFRS) 和1995版歐洲帳戶體系 (European System of Accounts 1995,簡稱ESA 95) 規範的差異。
經本文分析後得到,第一個結論是兩者對資產分類基礎的差異。英國政府活動有兩種不同類型的會計方法:第一種為財務報導,即現在的IFRS;另一種為國民帳戶,以ESA 95為指導規則。依財務報導的目的,係根據何者對使用基礎設施,服務規則和基礎設施於協議期間屆滿的重大剩餘權益有控制權,由於政府對PFI資產大多具有控制權,故大多數的PFI資產及相關負債將表達在公共部門的資產負債表上。若依國民帳戶,為統計的目的,則根據風險和報酬可否移轉判斷,因為政府已把風險移轉予民間,所以PFI資產及相關負債將不會在公共部門的資產負債表上表達。
本文第二個結論是英國提出政府整體帳戶 (Whole Government Accounts,簡稱WGA) 補充國民帳戶的不足。WGA根據歐盟採取IFRS,將民間部門國際通用的帳戶制度,應用或詮釋於公共部門,並補充了國民帳戶的數據。
站在財政部的立場,債限問題仍像是緊箍咒,PFI債務以不計入公共部門淨債務 (Public Sector Net Debt,簡稱PSND) 為佳。然而,為了提升財務的透明度,另外編製報表揭露PFI債務,不失為兩全之方法。反之,站在政府預算機關監督的立場,PFI債務遵循IFRS的處理規範,認列於公共部門資產負債表,乃是大勢所趨,也可替納稅人的荷包把關。
Reference: 朱紀燕 (2013),「革新公司部門合作關係 ─ 英國PF2制度簡介」,《當代財政》,26期,頁82-85。
余佩儒 (2010),「英國聯合政府下的新財經政策」,《國際經濟情勢雙週報》,第1710期,頁5-17。
吳坤平 (2000),《地方基礎建設民間財源籌措可行性研究》,國立中山大學公共事務管理研究所碩士論文。
吳德美 (2009),「英國民間融資方案 (PFI) 的政治經濟分析」,《問題與研究期刊》,48卷1期,頁33-69。
倪慈聰 (2009),《英國VfM評估方法及案例分析》,國立政治大學財政研究所碩士論文。
徐偉初、朱澤民、羅德誠與郭振雄 (2006),《建構國際化與整體化財政統計之研究 ─ 依據國際貨幣基金 (IMF) 2001年版政府統計手冊》,財政部委託研究報告。
財團法人中華民國會計研究發展基金會、國際會計準則翻譯覆審專案委員會翻譯 (2010),『國際財務報導解釋第12號「服務特許權協議」』,英國倫敦:國際財務報導準則委員會基金會。
梁開天、范雪梅、李書孝 (2006),《民間參與公共建設推動議題改進之研究─ 政府如何獲取長期公共服務》,行政院公共工程委員會委託研究報告。
陳東信 (2003),《英國PFI制度及財政效果之研究》,國立政治大學財政研究所碩士論文。
陳盈蓉 (2011),《建構可行的民間融資提案 (PFI) 機制:以興辦社會住宅為例》,國立臺灣大學政治學研究所碩士論文。
陳昌民 (2013),『租賃會計 ─ 試析IFRIC 4「協議是否包含租賃之判斷」』,《TEJ信用風險評估專刊》,第19期,頁100-105。
黃明聖 (2010),「英國與日本PFI制度比較之研究」,《臺灣經濟論衡》,8卷12期,頁1-19。
黃明聖、徐振文 (2012),「日本政府債務現況與管理」,《當代會計》,13卷2期,頁221-245。
鄭如孜、周玲臺 (2013),《政府會計革新國際趨勢與發展之研究》,行政院主計總處委託研究報告。
新北市政府養護工程處 (2014),「新北市路燈打造節能新亮點」,詳見網址:
http://www.maintenance.ntpc.gov.tw/web/News?command=showDetail&postId=315716
Association for Consultancy and Engineering (2012), “Performance of PFI ─ 1996-2010: Lessons Learned,” London: ACE.
Bing, Li , A. Akintoye, P. J. Edwrads and C. Hardcastle (2005) , “The Allocation of Risk in PPP/PFI Construction Projects in the UK,” International Journal of Project Management, 23, 25-35.
Corner, David (2006), “The United Kingdom Private Finance Initiative: The Challenge of Allocating Risk,” OECD Journal on Budgeting, 5, 37-55.
Daffin, Chris and David Hobbs (2012), Comparison of Public Sector Finance Measures from the National Accounts and Whole of Government Accounts, London: Office for National Statistics.
European PPP Expertise Centre (2010), “Eurostat Treatment of Public-Private Partnerships: Purposes, Methodology and Recent Trends,” Luxembourg: European PPP Expertise Centre.
Eurostat (2013), “Manual on Government and Debt ─ Implementation of ESA 95,” Luxembourg: Publications Office of the European Union.
Eurostat (2014), “Manual on Government and Debt ─ Implementation of ESA 2010,” Luxembourg: Publications Office of the European Union.
Government of Japan, Cabinet Office (2001), “Risk Allocation Guideline,” Tokyo: PFI Promotion Office, Cabinet Office.
Hellowell, Mark (2014), “Private Finance 2? An Evaluation of the UK Government’s New Approach to Public-Private Partnerships,” Edinburgh: The University of Edinburgh.
HM Treasury (2006), “PFI: Strengthening Long Term Partnerships,” London: HM Treasury.
HM Treasury (2014), “Private Finance Initiative Projects: 2014 Summary Data,” London: HM Treasury.
HM Treasury (2015), “Government Financial Reporting Manual 2014 to 2015,” London: HM Treasury.
House of Commons Treasury Committee (2011), “Private Finance Initiative,” HC 1146 Session 2010-12, London: The Stationery Office.
House of Commons Treasury Committee (2014), “Private Finance 2,” HC 97 Session 2013-14, London: The Stationery Office.
House of Lords Select Committee on Economic Affairs (2010), “Private Finance Projects and Off-balance Sheet Debt Volume Ⅱ: Evidence,” 1st Report of Session 2009-10, London: The Stationery Office Limited.
Kellaway, Martin and Phil Stokoe (2010), Update on Private Finance Initiative Recording – Prisons, London: Office for National Statistics.
Mühlenkamp, Holger (2014), “Public-Private Partnerships and Government Debt,” CESifo DICE Report, 12(3), 24-30.
National Audit Office (2010), “PFI in Housing,” London: NAO Communications.
Office of Budget Responsibility (2011), “Fiscal Sustainability Report,” London: Office of Budget Responsibility.
Office of Budget Responsibility (2012), “Fiscal Sustainability Report,” London: Office of Budget Responsibility.
Office of Budget Responsibility (2013), “Fiscal Sustainability Report,” London: Office of Budget Responsibility.
Office of Budget Responsibility (2014), “Fiscal Sustainability Report,” London: Office of Budget Responsibility.
Public Sector Research Centre (2008), “The Value of PFI: Hanging in the Balance (Sheet)?” London: PWC.
UK Parliament (2008), “Private Finance Initiative ─ Its Rationale and Accounting Treatment,” London: Commons Offices.
BBC (2011), “PFI Projects 'Poor Value for Money', Say MPs,” available at http://www.bbc.co.uk/news/uk-politics-14574059
Campbell, Denis, James Ball and Simon Rogers (2012), “PFI Will Ultimately Cost £300bn,” available at
http://www.theguardian.com/politics/2012/jul/05/pfi-cost-300bn
European Investment Bank (2015), “Debt and Deficit Treatment of PPPs According to Eurostat,” available at
http://www.eib.org/epec/g2g/i-project-identification/12/125/index.htm
HM Treasury (2013), “Whole Government Accounts,” available at https://www.gov.uk/government/collections/whole-of-government-accounts
Nelson Ogunshakin (2012), “Comment: PFI is Dead, Long Live PFI,” available at http://www.politics.co.uk/comment-analysis/2012/05/23/comment-pfi-is-dead-long-live-pfi
The Economist (2010), “The Art of Concealment,” available at http://www.economist.com/node/15731336?story_id=E1_TVSPTPPG
Description: 碩士
國立政治大學
財政學系
99255031
Source URI: http://thesis.lib.nccu.edu.tw/record/#G0099255031
Data Type: thesis
Appears in Collections:[財政學系] 學位論文

Files in This Item:

File SizeFormat
index.html0KbHTML362View/Open


All items in 學術集成 are protected by copyright, with all rights reserved.


社群 sharing