公私合伙(PPP)模式下国家建设项目审计问题研究  

Auditing the State Construction Projects under the Model of Public Private Partnership

作　　者：时现[1] 

机构地区：[1]南京审计大学江苏省公共工程审计重点实验室,江苏南京211815

出　　处：《审计与经济研究》2016年第3期3-9,共7页Journal of Audit & Economics

基　　金：国家自然基金课题(71202172);江苏省高校自然科学研究重大项目(14KJA560002);江苏省高校优势学科(PAPD);省级品牌专业"审计学"专业建设经费资助项目(TAPP);南京审计大学江苏省公共工程审计重点实验室开放课题(2015)

摘　　要：基于国家审计的视角,分析了公司合伙模式特点及应用前景,在此基础上,探讨了其对国家建设项目范畴、审计内容、审计模式等方面可能产生的影响,依托现代项目管理理论、投资管理理论和审计理论,研究了影响的后果及审计应对举措,提出了完善现行法律法规体系、拓展审计范围,基于利益相关者角度重塑审计目标,优化审计模式,整合审计资源,调整审计重点的系列实施观点和建议。This paper first analyses the features of partnership and its prospective application from the prospective of state audit.On the basis of this,the paper explores its possible effect on the domain,audit content,audit mode of state construction projects.Then,the paper studies its influencing results and audit countermeasures based on the theory of modern project management,investment management and audit theory,and finally makes the following proposals to perfect the existing law and regulation system,to expand the domain of audit,to restructure the audit objectives on the part of stakeholders,better the audit mode,integrate the audit resources,adjust the audit priorities.It is hope that the paper provides some thought-provoking enlightenment for the audit theory and practice in the field of construction projects to promote the application of immune function in the state governance.

关 键 词：公司合伙模式 建设项目审计 国家审计 政府审计 公共工程审计 跟踪审计 绩效审计 协同治理审计 政府投资审计 固定资产投资审计 

分 类 号：F239.44[经济管理—会计学]