新形势下公共投资审计的研究与思考——以辽宁省政府基础设施PPP入库项目为例

Research and Thinking on Public Investment Audit in the New Situation:Take the Liaoning Provincial Government Infrastructure PPP Project as an Example

新形势下公共投资领域发生了翻天覆地的变化,对公共投资领域的国家审计带来较大的冲击与挑战,如何应对新形势下公共投资领域的新变化是政府审计所要面临的挑战和机遇,本文将以辽宁省政府基础设施PPP项目为例展开讨论与评述以其对政府审计的改革与发展有所裨益。

Under the new situation,the public investment field has undergone earth-shaking changes,which have brought greater impact and challenges to the national audit in the public investment field.How to deal with the new changes in the public investment field under the new situation is the challenge and opportunity for the government audit.This article will take the Liaoning Provincial Government Infrastructure PPP project as an example to discuss and comment in order to benefit the reform and development of government auditing.