这个知识点能否解释下，没有印象

问题如下：

For private infrastructure projects, what is one of the main purposes of establishing a project SPV?

选项：

A.To increase the liability of private firms. B.To limit the liability of private firms. C.To encourge equity investor claims to a project’s net cash flows

解释：

The only purpose of project SPV is to facilitate the construction, operation, and financing of an infrastructure asset over its contractual life. For private infrastructure projects, an SPE has the effect of both (1) limiting the liability of private firms that build, operate, and maintain the asset in exchange for contractual or commercial operating cash flows, (2) limiting off-balance-sheet debt and equity investor claims to a project’s net cash flows.对于私人基础设施项目，SPE（特殊目的实体）具有以下两个作用： (1) 限制负责建造、运营和维护该资产的私人公司的责任，这些公司以合同或商业运营现金流作为回报； (2) 限制资产负债表外的债务和股权投资者对项目净现金流的索取权。