摘要
在近年各类基础建设项目的建设与开发中,公私合营(PPP)模式在多种综合开发模式中,受到了广泛关注,但PPP模式的审计研究却仍处于探究阶段。论文根据PPP模式下基建项目的特点,对现行PPP模式下政府审计内容和风险点进行研究与探讨,结合实际提出相应的对策和建议。
In recent years,in the construction and development of various types of infrastructure projects,the public-private partnership(PPP)mode has received extensive attention in a variety of comprehensive development modes,however,the audit research of PPP mode is still in an exploratory stage.According to the characteristics of infrastructure projects under PPP mode,this paper studies and discusses the content and risk points of government audit under the current PPP mode,and puts forward corresponding countermeasures and suggestions.
作者
杨琦
YANG Qi(Taizhou Institute of Science and Technology,Nanjing University of Technology,Taizhou 225300,China)
出处
《中小企业管理与科技》
2018年第35期78-79,共2页
Management & Technology of SME
关键词
PPP模式
基建项目
审计
PPP mode
infrastructure projects
audit
