PPP项目中政府审计必要性研究

Research on the Necessity of Government Audit in PPP Project

我国的PPP项目具有良好的发展前景,但是却也面临着一系列的问题与挑战。近年来,国家不断强调要加强对PPP项目的监管,政府审计作为我国有力的监管手段之一也由此进入了PPP项目研究者的视野。但是,由于PPP项目与传统项目的不同,针对PPP项目是否需要政府审计目前仍旧存在争议。本文拟针对这一问题从相关政策文件、PPP项目特性等四个方面展开分析,明确PPP项目中政府审计的必要性。

China's PPP project has a good development prospect,but it also faces a series of problems and challenges.In recent years,the state has repeatedly stressed the need to strengthen the supervision of PPP projects.As one of China's powerful regulatory measures,government audit has also entered the field of vision of PPP project researchers.However,due to the difference between PPP projects and traditional projects,whether government audits are required for PPP projects is still controversial.This paper intends to analyze this issue from four aspects,including relevant policy documents and PPP project characteristics,to clarify the necessity of government audit in PPP projects.