我国国有企业PPP项目审计方法研究

Research on Audit Methods for PPP Projects of StateOwned Enterprises in China

为加快转变政府职能,缓解地方政府债务压力,近年来,我国在市政工程、交通运输、生态环保等公共基础设施及公共服务领域大力推广应用PPP模式。我国国有企业特别是中央企业,是PPP项目社会资本方的主力军,而PPP项目逐渐成为审计的关注重点。目前,基于社会资本方视角的审计实践方法理论研究还不够深入,本文以企业经济责任审计视角对国有企业PPP项目审计展开研究,总结近几年来国有企业PPP项目政府审计的开展现状,分析某中央企业PPP项目审计案例,梳理出国有企业PPP项目审计实施过程中存在的审计发现问题定性缺少政策依据,程序性、操作层面问题占比较高,审计人员专业能力不足等问题,并有针对性地提出构建具有实务指导性的审计框架和审计方法等对策建议。

In recent years,in order to accelerate the transformation of government functions and alleviate the debt pressure of local governments,China has vigorously promoted the application of the PPP model in public infrastructure and public services such as municipal engineering,transportation,ecological protection,etc.State owned enterprises(SOEs),especially central SOEs,contributed the majority of nongovernmental capital in PPP projects,and PPP projects have gradually become the focus of auditing.At present,the theoretical research on audit methods from the perspective of nongovernmental capital is not in-depth enough.Therefore,this paper studies the audits of SOE PPP projects from the perspective of corporate economic accountability audit,summarizes the current situation of relevant audits in recent years,and analyzes the audit case of a central SOE PPP project,revealed problems such as relevant audit findings lacked policy basis for qualitative analysis,procedural and operational problems accounted for a high proportion,and insufficient professional competence of auditors,and make targeted recommendations on developing practical audit framework and audit methods.