摘要
特色小镇PPP项目的高质量发展需要强化全生命周期管控,其审计工作思路应当从事后审计转变为全过程跟踪审计。对PPP项目采用传统审计工作模式存在的问题进行多维度剖析,有助于基于历史经验梳理审计工作思路。跟踪审计模式路径优化的切入视角主要包括但不限于审计节点、审计对象、审计质量、审计效率和审计工作模式等五个方面,这将为特色小镇开展PPP项目全过程跟踪审计提供理论参考与工作思路借鉴。
The tracking audit mode is remarkably adaptable to the whole life cycle control of PPP projects.The idea of audit work should be changed from the post audit to follow-up audit in the whole process of projects.This paper analyzes the problems existing in the traditional audit mode of PPP projects from a multidimensional perspective,which is helpful to clarify audit work ideas based on historical experience.The tracking audit mode can be optimized from the following five aspects:the feasibility audit,audit object,audit quality,audit efficiency and audit work mode.It may well be optimized from other perspectives.The study can provide theoretical reference and working ideas for the whole-process tracking audit of PPP projects in characteristic towns.
作者
尹启华
吴小雯
YIN Qihua;WU Xiaowen(Shaoxing University,Shaoxing,Zhejiang 312000)
出处
《绍兴文理学院学报》
2021年第3期114-120,共7页
Journal of Shaoxing University
基金
浙江省哲学社会科学规划课题“政府融资约束背景下产业投资基金参与PPP项目运作的内在机制研究”(18NDJC079YB)
浙江省自然科学基金项目“地方政府隐性债务风险的测度方法、演化机理与防控策略研究”(LY20G030026)
国家社科基金项目“地方政府隐性债务风险的演化机理及化解对策研究”(19BJY224)。
