公私合伙(PPP)模式下国家建设项目审计问题研究

Auditing the State Construction Projects under the Model of Public Private Partnership

基于国家审计的视角,分析了公司合伙模式特点及应用前景,在此基础上,探讨了其对国家建设项目范畴、审计内容、审计模式等方面可能产生的影响,依托现代项目管理理论、投资管理理论和审计理论,研究了影响的后果及审计应对举措,提出了完善现行法律法规体系、拓展审计范围,基于利益相关者角度重塑审计目标,优化审计模式,整合审计资源,调整审计重点的系列实施观点和建议。

This paper first analyses the features of partnership and its prospective application from the prospective of state audit.On the basis of this,the paper explores its possible effect on the domain,audit content,audit mode of state construction projects.Then,the paper studies its influencing results and audit countermeasures based on the theory of modern project management,investment management and audit theory,and finally makes the following proposals to perfect the existing law and regulation system,to expand the domain of audit,to restructure the audit objectives on the part of stakeholders,better the audit mode,integrate the audit resources,adjust the audit priorities.It is hope that the paper provides some thought-provoking enlightenment for the audit theory and practice in the field of construction projects to promote the application of immune function in the state governance.