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本人所在项目是这个黄河边中部县城的第一个PPP项目，不管是政府方，还是社会资本方在实际操作过程中，都遇到了很多问题。问题的重要源头之一是对PPP这一合作方式了解不深入，前期项目继急于上马，相关审批手续急不完善，比如土地审批，这为后来的征地拆迁造成了很大麻烦，直接导致了项目范围后期的被动变更，造成的无效投资和重复投资。这篇短文对PPP项目的审批的进行梳理，目前主要包含行政审批和PPP模式的审批这两种类型。
一、行政审批
目前政府对新建PPP项目是参照政府投资项目的性质进行审批和监督，即审批制。所以，项目建议书以及可行性研究报告等审批文件是审查项目合法性的重要文件，也是投资PPP项目获得新开工许可的前期条件。这些审批文件具体包括：1、项目建议书；2、可行性研究报告；3、水土保持方案；4、环境影响评价报告；5、土地使用预审；6、规划选址意见书；7、规划及用地许可。
该项审批在我目前项目的PPP合同中规定，由甲方即政府方实施机构负责，履行行政审批手续，同时在一般政府投资项目中这些也属于常规操作。
二、PPP模式审批
PPP模式程序的相关审批在项目取得可行性研究报告之后启动，具体的审批文件包括：1、物有所值评价和财政承受能力论证及验证；2、PPP项目实施方案的批复；3、PPP项目价格审批。
和行政审批一样，在我目前项目合同中，PPP模式的审批也是主要由政府方完成，但该项内容和一般项目相比具有特殊性。
我们通常所说的“两评一案”中的“两评”是指物有所值评价和财政承受能力评价，在项目的识别环节进行的。
其中物有所值评价是财政部门会同其他部门、第三方、专家学者完成的。主要采用定性和定量的方式，确定一个组织（即社会资本方）运用其可利用资源（即形成的项目实体）所能获得的长期最大利益（即在合作期能获得的利润）。所以我认为，物有所值评价假设条件、过程的合理和确定的盈利结果，是社会资本方在PPP项目中盈利的重要先决条件。但由于物有所值评价的主体是财政部门，屁股决定脑袋，对于这一评价结果，社会资本应从最不利的角度去考虑问题。
财政承受能力评价理解比较容易，就是政府方能否在未来履行对社会资本方的付费责任。该项也是由财政部门会同其他方来做，相关规范规定一个地区，每一年度全部PPP项目需要从预算中安排的支出责任，占一般公共预算支出比例应当不超过10%。选择一个经济实力比较强势且长期处于增长状态、或后期经济可期待或者政治地位重要的地区，对社会资本方的利益更加有保障。例如中部某县在2021年的一般公共预算支出大概是41亿元，按照这一数据，每年的PPP项目支出责任的总和不能大于4亿元。
“两评一案”中的“一案”是指项目实施方案，是在项目准备阶段进行的一项重要工作，由项目实施机构负责组织完成。主要内容有项目概况、风险分配、运作方式、交易结构、采购方式、合同体系、投入产出测算、进度计划安排等内容。实施方案的审批由政府下发文件，作为项目后期采购、执行、移交的纲领性文件，标志着项目从准备阶段进入采购执行阶段。
PPP项目的定价和收费机制是指使用者付费部分的价格确定。这是政府和社会资本方合作的重要基础，关系到PPP项目的风险分配和收益回报，是政府方和社会资本方共同的关注核心。根据《价格法》规定，重要的公用事业价格以及重要的公益性服务价格实行政府指导价或政府定价。这一审批程序目前没有规定在某一流程进行，但可以确定，这是PPP模式审批的一个重要环节，必须有所关注。例如比较火的管廊工程，采用PPP模式修建完毕进入运营，管线入廊和收费没有政府牵线和划定收费标准，作为社会资本方很难收回实施方案中预计的利润，那些也就成为了纸面上的利润。
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