政府与社会资本合作(PPP)及其审计研究:回顾与展望

A Review of Literature on Public-private Partnership and the Related Auditing Research

政府与社会资本合作(以下简称PPP)模式作为积极财政政策的重要抓手,通过建立政府部门和社会资本方的伙伴关系,实现收益共享、风险共担,并提供“物有所值”的公共产品或服务。PPP模式自2014年在我国大力推行以来,规模快速增长,然而PPP模式的关键问题、主要矛盾日益突出,亟须解决。本文以国际前沿文献为理论基础,介绍了PPP项目的全生命周期管理模式,梳理了PPP模式在我国的发展脉络,列举了PPP模式在我国实践应用中存在的主要问题。本文也分析了基于PPP项目全生命周期管理的审计研究路径,并探讨了未来我国PPP审计的潜在研究方向,以期对我国PPP模式的未来发展有所裨益。

Public-Private Partnership(PPP)model emerges as an essential tool of proactive fiscal policy which brings the public and private sectors together to establish an efficient and effective profit and risk sharing mechanism as well as to deliver value-for-money public products or services.PPP model has rapidly been developing in China since 2014,however,the key issues and main contradictions of PPP model are increasingly prominent which need to be addressed urgently.By reviewing previous literature on PPP,this paper introduces the process of the whole life cycle management of PPP projects,presents the development of PPP model in China,and concludes the key issues of applying the PPP model in China.This paper also discusses the potential research opportunities from the perspective of the whole life cycle management of PPP projects as well as the potential directions for future research on PPP auditing.