PPP养老项目审计方法与应用研究

On Audit Methods and Applications of PPP Elderly Care Projects

随着人口老龄化加剧,仅仅利用财政资金已不能满足养老服务多样化的需求,为此,亟需将PPP模式引入养老项目。基于PPP养老项目特征,必须对其进行严格审计才能确保养老事业可持续发展。但是,传统PPP养老项目审计存在科学性不足、自我完善体系缺失、监管不够、风险意识薄弱等问题,审计效果有待提升。基于此,设计依托区块链视角、全生命周期、全过程跟踪的大数据审计方案,实现对PPP养老项目深度审计,进而促进PPP养老项目规范运行,最终实现养老产业健康发展。

With the intensification of population aging,relying solely on fiscal funds can no longer meet the diversified needs of elderly care services.Therefore,it is urgent to integrate the PPP model into elderly care projects.Based on the characteristics of PPP elderly care projects,strict auditing is necessary to ensure the sustainable development of the elderly care industry.However,traditional PPP elderly care project audits have problems such as insufficient scientificalness,lack of self-improvement system,insuf-ficient supervision,and weak risk awareness,leading to the need to improve audit effectiveness.To solve these problems,the re-search designs a big data audit scheme that relies on blockchain perspective,full lifecycle and full process tracking,to achieve in-depth audit of PPP elderly care projects,promote the standardized operation of PPP elderly care projects,and ultimately achieve the healthy development of the elderly care industry.