基于风险导向审计的PPP项目风险识别与防范

Risk Identification and Prevention of PPP Project based on Risk Oriented Audit

随着经济的发展,我国PPP项目与日俱增。其在给公共基础设施建设和社会服务供给带来积极作用的同时,潜在的项目风险也给利益各方带来巨大的威胁。因此,必须对之进行有效的风险识别与防范。风险导向审计作为审计的大势所趋,因其对风险的良好把控,越来越被社会所接受。文章基于风险导向审计视角,结合PPP项目运作特点,从审计风险识别、评估、防范入手,对PPP进行审计分析并提出风险防范措施,助力PPP的良性发展。

With the development of econom y,the PPP project in our country is increasing day by day.It plays an active role in the construction of public infrastructure and the provision of social services,at the same tim e,the potential project risk also poses a huge threat to the interests of all parties.Therefore,it is necessary to carry out effective risk identification and prevention.As the general trend of audit,risk oriented audit is more and more accepted by the society because of its good control over risks.Based on the risk oriented audit perspective,combining with the operation characteristics of PPP project,starting from the identification,evaluation and prevention of audit risk,this paper conducts audit analysis of PPP and puts forward the risk prevention measures to boost the benign development of PPP.