摘要
我国人口年龄结构已开始进入老龄化阶段,加快推进老年服务社会化和养老产业发展已十分迫切。本文以受托责任理论、协同理论和生命周期理论为基础,进行养老产品PPP供给模式的作用分析和PPP养老项目审计的必要性分析,并提出构建PPP养老项目全生命周期审计模式,以丰富我国的PPP模式审计研究,并可将其运用到实际工作中。
China's population age structure has begun to enter the stage of aging, to speed up the socialization of old age services and pension industry development has been very urgent. Based on the theory of fiduciary duty, synergetic theory and life cycle theory,this paper analyzes the role of PPP supply model and the necessity of PPP pension project audit, and puts forward the construction of PPP life cycle audit model to enrich the PPP model audit research, but also can be applied to the actual work.
出处
《财会通讯（上）》
北大核心
2017年第6期93-95,共3页
Communication of Finance and Accounting
