预防腐败视角下PPP基建项目跟踪审计研究  

Research of Tracking Audit in PPP Infrastructure Project Under Preventing Corruption

作　　者：王明高[1] 张煌文清 WANG Ming - gao, ZHANG Huang - wenqing(Hunan Univesity of Commerce, Changsha 410205, huna)

机构地区：[1]湖南商学院,湖南长沙410205

出　　处：《商学研究》2018年第2期47-52,共6页Commercial Science Research

基　　金：湖南省社科基金重大项目"商业贿赂防范与治理研究"(项目编号:12WTA50)

摘　　要：文章根据习近平总书记制度反腐和反腐败体制机制创新的战略思想,通过构建PPP(Public-Private Partnerships,公私合作伙伴)模式下基建项目与预防腐败的内在联系上,阐述对PPP基建项目采取跟踪审计方式的必要性和实行跟踪审计的全面性、法定性;结合PPP模式的新型融资特征,分析了当前环境下PPP基建项目在预防腐败中的严峻态势。最后提出跟踪审计的专门建议以维护PPP基建项目的平稳运营,发挥跟踪审计在反腐败斗争中的作用,实现不敢腐、不能腐、不想腐的审计监督长效约束机制,维护财经法纪。Since he took office, President Xi Jinping delivered a series of important speeches on the clean government and anti - corruption, and constructed a series of new constructive anti - corruption ideas. According to General Secretary Xi Jinping＇ s strategic idea of anti -corruption, the paper constructs internal relationship between PPP infrastructure projects and preventing corruption, and explains that track audit is of great importance and necessity to PPP infrastructure projects; Based on the characteristics of PPP model, this paper analyzes the serious situation of the anti - corruption strnggle in the current environment. Finally, it puts forward suggestions in order to maintain the smooth operation of the PPP projects, emphasizes the paper bring into the function of tracking audit in the anti -corruption struggle, and builds the long-term supervision and constraint mechanism of unwilling to corrupt, unable to corrupt, not dating to corrupt , in order to maintain financial discipline.

关 键 词：反腐 PPP模式 基础设施 跟踪审计 

分 类 号：F239.65[经济管理—会计学]