PPP模式下审计组织方式创新研究

Research on Audit Mode Innovation under the PPP Mode

本文在研究政府和社会资本合作(PPP)模式的特点、实施现状的基础上,首先分析了PPP模式下的审计需求。然后,基于委托代理理论、价值创造原则、平衡计分卡原理,构建了协同国家审计、民间审计和内部审计的审计框架,创新传统建设工程项目审计模式,以有效整合审计资源,从而实现PPP项目全生命周期审计。最后,基于平衡计分卡原理,创新了PPP项目阶段性综合评价方法,以期为审计组织方式的阶段性调整提供意见与建议。

Based on the research on the characteristics and implementation status quo of PPP,this paper analyses the audit requirements under the PPP.Then,we try to construct the three trial collaborative framework of internal audit,civil audit and government audit by principal-agent theory,value creation principle and cost-effectiveness principle.By this way,we realize to audit projects’full life cycle through innovating the auditing mode of traditional construction project and integrating audit resources effectively.Finally,based on the Balanced Scorecard principle,this paper innovates the stage-by-stage comprehensive evaluation method of the PPP project and provides suggestions for the phased adjustment of auditing organization mode.