近年来,企业作为社会资本方普遍遇到项目融资难题,突出表现为银行贷款期限短于项目特许经营期限,导致企业短贷长用而形成流动性不足的巨大压力。破解这个难题,需要从实际出发,从立法上进行顶层设计,科学设计特许经营产权制度,明确会计核算办法,从而为基础设施和公用事业项目资产证券化创造条件。 In recent years, as a social capital, enterprises generally face the problem of financing projects, highlighting the immense pressure of lack of liquidity due to the short term loans of banks that are shorter than the project franchise period. To solve this problem, we must proceed from reality, carry out the top-level design from the legislation, design the franchise property system scientifically, and clarify the accounting measures so as to create the conditions for asset securitization of infrastructure and public utilities projects.