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Předmětem diplomové práce ?Odpovídají rozdíly českých a britských Public Private Partnership rozdílným potřebám jejich ekonomik?? je analyzovat Public Private Partnership procesy v České republice a Velké Británii, a to z hlediska institucionálního a legislativního zabezpečení. První část diplomové práce podává ucelený obraz o spolupráci soukromého a veřejného sektoru formou PPP. Druhá část se zabývá vývojem a současnou situací v České republice v oblastech legislativního a institucionálního uspořádání PPP procesů. Třetí část je obdobou druhé části, je zde ale analyzována Velká Británie. Poslední kapitola Rozdíly v procesu Public Private Partnership/Public Finance Initiative ve Velké Británii a v České republice směřuje k naplnění hlavního cíle diplomové práce, tedy nalezení rozdílů mezi českými a britskými PPP a jejich zdůvodnění s ohledem na potřeby ekonomik.

鑒於財政負擔加重以及對政府服務效率之檢討，歐美各國逐步發展出以民間融資創建 (Private Finance Initiative, PFI) 之方式提供公共服務。為判斷由政府自辦或PFI 何者較具效益，英國政府提出公帑節省價值 (Value for Money, VfM) 評估。經考量專案全生命週期之成本，並調整風險與折現後，若公私協力較政府自辦在相同服務水準下所需成本較少，則稱其具備VfM。公私協力主要效益之一在於將部分建造及營運之風險由政府移轉予民間。因此，如何量化可移轉之風險對VfM的評估結果影響甚鉅。英國提出以「樂觀偏誤」 (optimism bias, OB) 量化由政府自辦須承擔的追加預算、延遲完工或利益短少之風險，並委託 Mott MacDonald 研究過去重大公共採購案件，得出樂觀偏誤之參考值，提供評估者合理估算樂觀偏誤的基準。本文研究英國的評估方式及經驗，針對 Mott MacDonald 之研究方法作進一步研討。接著以臺灣機場捷運建設案為例，計算其樂觀偏誤，並嘗試運用 Mott MacDonald 之研究方法加以分析。最後探討 Mott MacDonald 之研究方法在臺灣運用的適切性，且對樂觀偏誤之研究方法提出建議。

英國針對像道路、國防及學校這種些自償率很低的公共建設，發展出PFI模式，以深化、廣化民間參與公共建設之政策。不同於BOT模式之民間廠商向使用者收取費用以收回其興建及營運成本，PFI模式下之特許廠商係根據其績效表現與合約的符合程來向政府收取均付款費用，以回收其興建及營運成本。英國強調，並非所有專案皆適合以PFI模式辦理，僅在專案通過三階段的評估，證明具有公帑節省之價值（value for money, VfM）時，方得採用PFI模式辦理。 臺灣大學之學生和家長對於現有的學生宿舍過於老舊、擁擠、軟硬體設施不足及安全問題一直有所垢病。故台灣大學遂與太子建設公司合作興建BOT學生宿舍並加強整修工程，期能解決現有學生宿舍的問題。本研究先分別模擬政府自建及BOT模式，再計算「風險調整後之公部門比值」與「PFI模式下之相關成本」，並將此兩項數值進行比較，以檢視臺大學生宿舍若以PFI模式興建是否具有「公帑節省之價值」。其結果顯示，若以PFI模式興建臺灣大學學生宿舍，則具有約29.13億之「公帑節省之價值」，即可為臺大校園節省約29.13億之成本，故臺大學生宿舍採PFI模式興建具有可行性。

The diploma thesis aims to examine and compare public sector structures involved in managing the deals under the Public-Private Partnership (PPP)/Private Finance Initiative (PFI) in the UK and Spain as well as application of Public-Private-Citizen Collaboration (PC2) framework within the two systems in the era of post-New Public Management. The spread and use of knowledge and skills capacities and the overall ability of the national institutional models to protect the public interest in an effective and efficient way is assessed together with openness and transparency of PPP programmes using the Web 2.0 tools able to reach and engage citizens in the process of implementing the policy and procurement of individual schemes. Special attention is paid to the ways in which the private sector entities on the one side and citizens on the other can approach the public authorities and influence the shape and features of the partnership and its results. PPP has been widely used for financing of investments into the public infrastructure in many countries in Europe and elsewhere. Through PPP, private sector is invited to take care of financing, construction or modernization and subsequent maintenance of certain public assets over the life of the contract that usually lasts about 30 years. The programmes of...

英國政府認為公共投資計畫案，必須具備公帑節省之價值（value for money），才能採取民間融資創建（private finance initiative）。本文是從制度面探討如何評估公帑節省之價值（VfM）。一旦部會有初步的證據支持PFI是適當的採購模式，部會就應該開始進行三階段的VfM評估。在第一階段，採購當局應該對可能適用PFI的採購計畫進行定性（qualitative assessment）和定量評估（quantitative assessment）。在第二階段專案團隊應該對計畫中的組成專案執行更細部的分析，這個分析結果將成為未來要公告的專案概要樣本（OBC）的一部分。當第二階段的評估結果顯示此時PFI專案具有VfM，第三階段（在OBC刊登於歐盟公告至採購程序結束的這段期間）仍須持續地進行評估VfM，以確保VfM的結果不會變化。 本文結論的後半部闡明了採購當局在做VfM評估時常會遇到的實務問題，並根據專家、學者的看法以及實際評估報告的結果提出建議，以供未來政府部門在進行VfM評估時之參考。

There has been a rapid growth of private participation in infrastructure projects throughout the world in the last three decades. China as the largest developing country in the world has a huge amount of demands for high quality infrastructure projects and public services. The government has actively developed and used the Build-Operation-Transfer (BOT) model to deliver public facilities and services, particularly after 2002. Certain benefits have been brought by the adoption of the BOT model in China's motorway and water sectors. However, issues were also found in the processes behind BOT applications. International organisations as well as scholars suggested that China should learn experiences and lessons from the UK and its PFI scheme. The UK has been the leading country to use private finance in developing public buildings and services. However, very little has been written addressing how lessons from British PFIs can be learnt by China to improve its BOT practice. This study is an attempt to address this vacuum in the existed literature. It was designed to explore the current problems of using BOTs in Chinese motorway and water sectors and looks at what needs to be improved, based upon the PFI lessons in the UK. A mixture of qualitative and quantitative methods has been employed and various methods of data collection used in this study. These included: 21 interviews, 2 observations and one focus group and the analysis on 14 government reports about BOTs in China. The governments' decision-makers, directors, project managers and contractors were involved in the research to explore the results and emerging issues involving the implementation of BOT models in 87 Chinese motorway and water projects in 10 cities covering six provinces. As a result of its findings, the research is able to discuss and identify the relevant experiences and lessons from PFIs in the UK to improve further application of China's BOTs. This study fills the gap in knowledge regarding comparisons between PFIs and BOTs. It also gives recommendations for good practice in relation to Chinese BOT policy decision making, development and evaluation. Finally, the study hopes to give recommendations that enable the implementation of BOT model in Chinese motorway and water sectors to be more successful in the future.

The diploma thesis deals with the process of prison privatization in the United Kingdom particularly in England and Wales especially in the form of PFI deals, in which the private sector not only manages prison facility but also designs and constructs the buildings. Due to transfer of this kind of service we can look at the relationship between state and private provider trough the lenses of Principal-agent theory. This theory, in its purest form, is constituted of one principal and one agent to whom the performance of the service is transferred, part of the risks associated with it and also a certain decision-making power are transferred as well. According to the theory, the basic precondition for the relationship between the principal and the agent is a discrepancy in the goals of the actors and the agent's effort to act opportunistically at the expense of the performance of the service for the principal. In this sense, the thesis examines the decision from 2018 not to launch new PFI or its successor PF2 projects. In this scenario, England and Wales are the principal and the prison operators are the agents. The hypothesis of the thesis is that this decision not to launch new PFI projects is related to problematic aspects of the relationship between the principal and the agent and that the control...

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。