PPP项目财政投资评审风险管理研究

Research on the Financial Investment Audit Risk Management of PPP Project

伴随着新一轮的财税体制改革,经济"新常态"下PPP合作模式的广泛应用,政府性投资建设工程运用PPP模式进行项目融资已初露锋芒。然而,全面系统的并能完全适用于PPP项目的财政评审制度体系还不完善,相关法律法规尚未健全,缺乏较有力的理论依据,致使PPP项目的财政投资评审运行过程中尚存在不确定性风险。面对PPP项目给财政投资评审工作带来的新的挑战与风险,应做到规范评审体制,完善评审制度建设,创新评审办法,提高评审人员技能及加强廉政纪律,提升评审效率,以提高财政投资建设工程资金使用效益为目的,落实抓好财政投资评审工作风险管理。

With the new round of fiscal and taxation system reform,PPP model is widely applied under the 'new normal',government investment construction projects using the PPP model for project financing has emerged.However,comprehensive,systematic,and fully applicable to the PPP project financial evaluation system is not yet perfect,relevant laws and regulations is not yet perfect,and lack of a strong theoretical basis,cause the PPP project financial investment exist uncertainly risk in the operation process.In the face of the new challenges and risks of PPP project to financial investment review work,it should be standard evaluation system,improve the review system construction,innovation the evaluation method,and strengthen reviewers' skills and the integrity,in order to improve the fiscal investment construction project fund efficiency use,implementation the fiscal investment risk management review work.