PPP项目审计内容与方法研究综述

Research on the Summary of PPP Audit Contents and Methods

PPP作为引领我国基础设施和公共服务供给新模式,备受社会各界关注,也逐渐被审计所重视。PPP立项、特许权设立、契约书立履行、政府采购、资金收付和资本运营等活动以及相关经济责任等,应成为现代审计的新目标和重点任务。通过全面梳理国内外有关PPP审计研究的相关文献资料,系统地归纳出国际国内学者专家就PPP审计必要性、PPP审计主体、方式、内容和方法等领域所取得的重要研究成果,并中肯地分析和评价了前人的重要观点和主张,提出加强PPP绩效审计定量评价模型构建等独特见解和想法,以期为学术理论界进一步开展PPP审计理论与实务研究提供启发和参考。

As a new model for the supply of infrastructure and public services in China,PPP has received much attention from all walks of life and has been gradually valued by auditors.PPP projects,concession establishment,contract fulfillment,government procurement,fund collection and capital operation,relevant economic responsibilities,etc.,should become the new goals and priorities of modern auditing.Through the collection,the relevant literatures on PPP audit research at home and abroad are compiled.Starting from the necessity analysis of PPP audit research,the important viewpoints of experts and scholars at home and abroad in the field of PPP audit subjects,methods,contents and methods are described and analyzed to advocate and put forward the research focus of auditing based on the quantitative evaluation model of purchasing power parity.