| Reference: | 朱紀燕 (2013)，「革新公司部門合作關係 ─ 英國PF2制度簡介」，《當代財政》，26期，頁82-85。
余佩儒 (2010)，「英國聯合政府下的新財經政策」，《國際經濟情勢雙週報》，第1710期，頁5-17。
吳坤平 (2000)，《地方基礎建設民間財源籌措可行性研究》，國立中山大學公共事務管理研究所碩士論文。
吳德美 (2009)，「英國民間融資方案 (PFI) 的政治經濟分析」，《問題與研究期刊》，48卷1期，頁33-69。
倪慈聰 (2009)，《英國VfM評估方法及案例分析》，國立政治大學財政研究所碩士論文。
徐偉初、朱澤民、羅德誠與郭振雄 (2006)，《建構國際化與整體化財政統計之研究 ─ 依據國際貨幣基金 (IMF) 2001年版政府統計手冊》，財政部委託研究報告。
財團法人中華民國會計研究發展基金會、國際會計準則翻譯覆審專案委員會翻譯 (2010)，『國際財務報導解釋第12號「服務特許權協議」』，英國倫敦：國際財務報導準則委員會基金會。
梁開天、范雪梅、李書孝 (2006)，《民間參與公共建設推動議題改進之研究─ 政府如何獲取長期公共服務》，行政院公共工程委員會委託研究報告。
陳東信 (2003)，《英國PFI制度及財政效果之研究》，國立政治大學財政研究所碩士論文。
陳盈蓉 (2011)，《建構可行的民間融資提案 (PFI) 機制：以興辦社會住宅為例》，國立臺灣大學政治學研究所碩士論文。
陳昌民 (2013)，『租賃會計 ─ 試析IFRIC 4「協議是否包含租賃之判斷」』，《TEJ信用風險評估專刊》，第19期，頁100-105。
黃明聖 (2010)，「英國與日本PFI制度比較之研究」，《臺灣經濟論衡》，8卷12期，頁1-19。
黃明聖、徐振文 (2012)，「日本政府債務現況與管理」，《當代會計》，13卷2期，頁221-245。
鄭如孜、周玲臺 (2013)，《政府會計革新國際趨勢與發展之研究》，行政院主計總處委託研究報告。
新北市政府養護工程處 (2014)，「新北市路燈打造節能新亮點」，詳見網址：
http://www.maintenance.ntpc.gov.tw/web/News?command=showDetail&postId=315716
Association for Consultancy and Engineering (2012), “Performance of PFI ─ 1996-2010: Lessons Learned,” London: ACE.
Bing, Li , A. Akintoye, P. J. Edwrads and C. Hardcastle (2005) , “The Allocation of Risk in PPP/PFI Construction Projects in the UK,” International Journal of Project Management, 23, 25-35.
Corner, David (2006), “The United Kingdom Private Finance Initiative: The Challenge of Allocating Risk,” OECD Journal on Budgeting, 5, 37-55.
Daffin, Chris and David Hobbs (2012), Comparison of Public Sector Finance Measures from the National Accounts and Whole of Government Accounts, London: Office for National Statistics.
European PPP Expertise Centre (2010), “Eurostat Treatment of Public-Private Partnerships: Purposes, Methodology and Recent Trends,” Luxembourg: European PPP Expertise Centre.
Eurostat (2013), “Manual on Government and Debt ─ Implementation of ESA 95,” Luxembourg: Publications Office of the European Union.
Eurostat (2014), “Manual on Government and Debt ─ Implementation of ESA 2010,” Luxembourg: Publications Office of the European Union.
Government of Japan, Cabinet Office (2001), “Risk Allocation Guideline,” Tokyo: PFI Promotion Office, Cabinet Office.
Hellowell, Mark (2014), “Private Finance 2? An Evaluation of the UK Government’s New Approach to Public-Private Partnerships,” Edinburgh: The University of Edinburgh.
HM Treasury (2006), “PFI: Strengthening Long Term Partnerships,” London: HM Treasury.
HM Treasury (2014), “Private Finance Initiative Projects: 2014 Summary Data,” London: HM Treasury.
HM Treasury (2015), “Government Financial Reporting Manual 2014 to 2015,” London: HM Treasury.
House of Commons Treasury Committee (2011), “Private Finance Initiative,” HC 1146 Session 2010-12, London: The Stationery Office.
House of Commons Treasury Committee (2014), “Private Finance 2,” HC 97 Session 2013-14, London: The Stationery Office.
House of Lords Select Committee on Economic Affairs (2010), “Private Finance Projects and Off-balance Sheet Debt Volume Ⅱ: Evidence,” 1st Report of Session 2009-10, London: The Stationery Office Limited.
Kellaway, Martin and Phil Stokoe (2010), Update on Private Finance Initiative Recording – Prisons, London: Office for National Statistics.
Mühlenkamp, Holger (2014), “Public-Private Partnerships and Government Debt,” CESifo DICE Report, 12(3), 24-30.
National Audit Office (2010), “PFI in Housing,” London: NAO Communications.
Office of Budget Responsibility (2011), “Fiscal Sustainability Report,” London: Office of Budget Responsibility.
Office of Budget Responsibility (2012), “Fiscal Sustainability Report,” London: Office of Budget Responsibility.
Office of Budget Responsibility (2013), “Fiscal Sustainability Report,” London: Office of Budget Responsibility.
Office of Budget Responsibility (2014), “Fiscal Sustainability Report,” London: Office of Budget Responsibility.
Public Sector Research Centre (2008), “The Value of PFI: Hanging in the Balance (Sheet)?” London: PWC.
UK Parliament (2008), “Private Finance Initiative ─ Its Rationale and Accounting Treatment,” London: Commons Offices.
BBC (2011), “PFI Projects `Poor Value for Money`, Say MPs,” available at http://www.bbc.co.uk/news/uk-politics-14574059
Campbell, Denis, James Ball and Simon Rogers (2012), “PFI Will Ultimately Cost £300bn,” available at
http://www.theguardian.com/politics/2012/jul/05/pfi-cost-300bn
European Investment Bank (2015), “Debt and Deficit Treatment of PPPs According to Eurostat,” available at
http://www.eib.org/epec/g2g/i-project-identification/12/125/index.htm
HM Treasury (2013), “Whole Government Accounts,” available at https://www.gov.uk/government/collections/whole-of-government-accounts
Nelson Ogunshakin (2012), “Comment: PFI is Dead, Long Live PFI,” available at http://www.politics.co.uk/comment-analysis/2012/05/23/comment-pfi-is-dead-long-live-pfi
The Economist (2010), “The Art of Concealment,” available at http://www.economist.com/node/15731336?story_id=E1_TVSPTPPG |
