In view of the present situation of China's population aging, pension problem has become the serious social problem, the PPP model used in the pension institutions project has become a new way to alleviate the problem of pension. This paper analyzes the advantages of introducing PPP model to the pension institutions project, summarizes the risk factors of PPP mode of pension institutions based on a lot of literature research, establishes the risk factors set by the macro, meso and micro classification and puts forwar the reasonable risk sharing scheme by the corresponding risk sharing principle.%针对我国人口老龄化的现状，养老问题成为严峻的社会问题，PPP模式应用于养老机构项目成为缓解养老问题的一种新方式。文章分析了PPP模式引入养老机构项目的优势，在大量文献研究的基础上总结了养老机构PPP模式的风险因素，按照宏观、中观、微观的分类方式建立了风险因素集；并根据相应的风险分担原则给出了合理的风险分担方案。
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