基础设施PPP项目内部控制体系设计研究

Study on the Internal Control System Design of Infrastructure PPP Project

基于《内部控制基本规范》,结合基础设施PPP项目特点,从内部环境、风险评估、控制活动、监控和信息沟通等五个方面搭建内部控制体系框架并设计运作机制,以期在理论上拓展现有的多侧重于项目合约签订阶段的机制设计,为基础设施PPP项目的顺利实施提供实践参考。

Based on the The Basic Principles of Internal Control,combining with the characteristics of infrastructure PPP project,the paper builds up a whole framework on internal control system from the following five parts:internal environment,risk assessment,control activities,monitoring activities,information and communication,and designs the operating mechanism for the any one of these five parts above,and expects to theoretically extend existed studies whose main focus are the mechanism design for the phrase of signing a contract,and provide some valuable advises for the successful completion of infrastructure PPP project.