关键词: 政府和社会资本合作; 责任机制; 问责; 城市垃圾焚烧

Abstract: PPP(public-private partnership) is a cooperative mode in which the government and social capital jointly provide public goods and services， and is an important tool to promote modern economic construction. From the perspective of responsibility realization， there are many responsibility issues in PPP projects， such as unclear division of responsibilities， inadequate implementation， lax accountability and so on. Based on the actual situation of the development of PPP projects in China， this study takes the successful experience and failure lessons of municipal waste incineration projects as examples， and analyzes the responsibilities of both the government and social capital in PPP municipal waste incineration projects in the five stages of project identification， preparation， procurement， implementation and handover through investigation and interviews. It aims to awaken the sense of responsibility， construct and improve the responsibility mechanism， and clarify how the pluralistic subjects clearly define responsibilities， faithfully fulfill their responsibilities and strictly pursue accountability， so as to provide suggestions and reference directions for the responsibility issues in the practice of PPP projects， promote and ensure the successful implementation of PPP projects.

Key words: public-private partnership; responsibility mechanism; accountability; municipal waste incineration