민간투자사업의 공시개선방안: 도로를 중심으로

초록

This study investigates the status of public-private partnership (PPP) disclosure focusing on roads that are being actively carried out centering on infrastructure. The PPP project is an attractive model in that it could carry out large-scale investment projects such as infrastructure together with the private sector without injecting national finances. Despite the importance of PPP, information related to PPP projects is not faithfully disclosed in the national financial statements, which means that information on contingent liabilities is not provided to the public. This study examines the disclosure status of PPP projects in domestic and foreign countries, and suggests ways to improve disclosure of PPP projects in Korea. In theshort term, it should be provided to information users who need additional information by faithfully disclosing the contents of the annotations and adding references. In the long term, it is necessary to identify risk factors for each PPP project and discuss how to recognize them as assets and liabilities in the national financial statements. These discussions will become essential information disclosure for establishing a sustainable national finance in the future.

키워드