建造-擁有-經(jīng)營(yíng)-移交體系的統(tǒng)計(jì)處理【外文翻譯】

1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯原文：原文：StatisticalTreatmentof“BuildOwnOperateTransfer“SchemesThispaperdiscussestheappropriatetreatmentinmacroeconomicstatisticsofbuildownoperatetransfer(BOOT)schemes.Inparticularitconsidershowtheeconomicflow

2、sbalancesshouldberecdedfschemesinwhichprivatesectcpations:1.constructpublicinfrastructureassetswhichhavetraditionallybeenassociatedwithgeneralgovernmentpubliccpationinvestment2.legallyownoperatesuchinfrastructureassetsfa

3、definedperiodthen3.“transfer“theassetstothegovernment.BOOTschemesareasubsetofawidersetofPublicInvestmentProjects(PIPs)whichinvolvetheconstructionoperationbyprivatecpationsofassetsofakindwhichareusuallytheresponsibilityof

4、thegeneralgovernmentsectpubliccpations.Thesecommonlyincludefexampleroadsbridgeswatersupplyseweragetreatmentwkshospitalsprisonfacilitieselectricitygenerationdistributionfacilitiespipelines.Thecpationmayusetheassettosellse

5、rvicesdirectlytothegovernmentitselftothegeneralpublic.TheessentialelementofBOOTschemesisthatthecontractbetweenthegovernmentprivatesectcpationspecifiesthattheassetwillbe“transferred“togovernmentafteradefinedperiodotherwis

6、eincludesprovisions(suchasanoptiontobuyatanominalprice)whichhavethesameeconomiceffect.TheappropriatetreatmentofBOOTschemeshasnotbeendirectlyaddressedintheSystemofNationalAccounts1993(1993SNA).Howevertheapplicationof1993S

7、NArulesonownershipcontrolleasingclearlyindicatethat①constructionshtcomingssuchthattheassetdoesnotmeetitsdesignedlifeservicerequirementswillusuallyhavemeimpactonthegovernmentthanthecpation(i.e.theinterestofthecpationexten

8、dsonlytoensuringthattheassetprovidesanacceptablerateofreturnduringtheperiodthatitisallowedtousetheasset).InpracticethisisreflectedinclosegovernmentinvolvementinthespecificationqualitycontrolofBOOTassetstotheextentthatthe

9、designqualityspecificationsofBOOTassetsareusuallydeterminedbythegovernmentratherthanthecpation②similarlyitismainlythegovernmentswthwhichisaffectedbytheconsumptionoffixedcapital(COFC)relatingtotheassettherefeCOFCshouldbec

10、lassifiedasagovernmentexpense(fthecpationtherelevantexpenseistheamtizationofitscontroloftheasset)③holdinggainslossesrelatingtotheassetitselfwillalsomainlyimpactongovernmentwhichholdstheresidualvalueoftheasset—thecpationw

11、illbeaffectedonlybyholdinggainslossesrelatingtothearrangementsgoverningitsuseoftheasset④thecontractsareusuallysuchthatthegovernmentretainsmanyoftherisksofownershipevenduringtheexploitationperiod—e.g.incomefinancingguaran

12、teesrestrictionsoncompetinginfrastructureexclusivecontractsetc.InprinciplesuchriskscouldbeshownasseparatecontingentactualliabilitiesbutinpracticeitislikelytobeverydifficulttodisentanglealltherisksassumedbygovernmentsinBO

13、OTschemes.(4)BOOTschemesarenotnmalcommercialarrangements.Theyarefoundmainly(probablyonly)incontractsinvolvingthepublicsecthavebeenspecificallycreatedtoevadefiscalfinancingconstraintstoconcealactualfiscalpolicy.Meoversuch