第三方视角下PPP项目审计质量影响因素分析——基于ISM模型  

Research on Factors Influencing Audit Quality of PPP Projects from the Perspective of a Third Part——Based on ISM Model

作　　者：刘彩霞 郭树荣[1] 纪蕾[1] 丛旭辉 

机构地区：[1]山东理工大学 [2]大连理工大学

出　　处：《财会通讯（上）》2018年第8期97-100,共4页Communication of Finance and Accounting

基　　金：国家自然科学基金资助项目(项目编号:71272017)阶段性研究结果

摘　　要：当前,社会审计主体参与PPP项目审计过程中,存在审计机制不完善,审计质量水平总体较低的问题。针对上述问题,本文基于第三方视角构建PPP项目审计质量解释结构模型(ISM),识别并分析PPP项目审计质量影响因素。分析显示:PPP项目审计质量影响因素间存在明显的层级划分,可将影响因素归纳为表层直接因素、中间层间接因素以及深层根本因素三个层级,且各影响因素间形成内部传导机理。在上述基础上,文章提出相关建议,为PPP项目审计质量水平的提升提供参考和借鉴。At present, there are imperfect audit mechanism and low level of audit quality in the process of audit of PPP projects.In view of the above problems, the audit quality interpretative structural model of PPP projects is constructed to identify and analyze the impact factors of PPP projects audit quality based on the third party perspective. The analysis shows that there is obvious hierarchy between the impact factors of PPP projects audit quality, which can be divided into three levels: direct surface, middle-level indirect and deep fundamental factors, and the internal conduction mechanism is formed among the impact factors. On the basis of the above,the relevant suggestions are put forward to provide reference for the improvement of PPP projects audit quality.

关 键 词：PPP项目 审计质量 解释结构模型 

分 类 号：F239.4[经济管理—会计学]