近年来PPP模式在国家政策的大力支持下，成为了公共基础建设的重要方式。 随着人们对精神文化的需求越来越强烈，文化教育类项目也逐渐加入其中，力求 打造属于我们自己的东方精神家园。但是，由于文化教育类项目的特殊性，以及 缺少相应法律法规的规范和相关机构的监管等各类不确定性因素，使得社会资本 方面临着自有资金不足，资产负债率高，投资回报率低，资金回收困难等隐患， 此类项目还存在资金结构不合理，偿债压力大等问题，由此引发的财务风险能否 得到控制，直接关系着PPP项目后期运营环节企业效益与社会效益的双赢。 本文采用案例分析的研究方法，以Q传统文化示范区PPP项目为例，对PPP 项目的财务风险识别及其应对措施进行了研究。首先通过对案例项目的分析发现 项目在PPP模式应用过程中，项目社会资本方承受着投资风险，筹资风险以及资 金回收风险，并对其进行了分析与识别。针对所面临的风险，提出了相应的财务 风险应对策略，从引发项目财务风险的内外部各方因素入手，提出采取融资方式 多元化、建立PPP 项目财务风险管理体系，关注政策变化，提高项目规范性,建 立专业性机构，明确各参与主体权责等多种应对措施，从而达到降低PPP项目运 作过程中财务风险的作用。采取合理有效的风险应对手段，充分利用社会资本方 丰富的施工经验以及闲置资本，发挥建设国家基础设施以及实现企业创收的双赢 效力。 关键词：PPP项目，财务风险，识别，应对 II Abstract In recent years, with the strong support of national policies, the PPP model has become an important way of public infrastructure construction. As people's demand for spiritual culture becomes stronger and stronger, cultural and educational projects are gradually added to it, striving to build our own oriental spiritual home. However, due to the particularity of cultural and educational projects, as well as the lack of relevant laws and regulations and the supervision of relevant institutions, various uncertainties have caused social capital parties to face insufficient self-funds, high asset-liability ratios, and return on investment. Low risks, difficulties in fund recovery, and other hidden dangers. Such projects also have unreasonable fund structures and great debt repayment pressure. Whether the financial risks caused by these projects can be controlled is directly related to the business and social benefits of the PPP project in the later stages of operation Win-win. This paper adopts the case analysis research method, taking the PPP project of C Group's traditional cultural demonstration area as an example to study the financial risk identification of PPP project and its countermeasures. First, through the analysis of the case project, it was found that during the application of the PPP model, the social capital side of the project was exposed to investment risk, financing risk and capital recovery risk, and analyzed and identified it. Aiming at the risks faced, corresponding financial risk response strategies were proposed. Starting from internal and external factors that caused the project's financial risks, it proposed diversified financing methods, established a PPP project financial risk management system, paid attention to policy changes, and improved project standards Gender, establish professional institutions, clarify various response measures such as the rights and responsibilities of the participating entities, and thus achieve the role of reducing financial risks during the operation of PPP projects. Take reasonable and effective risk countermeasures, make full use of the rich construction experience and idle capital of social capital parties, and give play to the win-win effect of building national infrastructure and realizing income generation for enterprises.