基于PPP模式下的公共工程审计问题研究  

Research on Public Works Audit Issues Based on PPP Model

作　　者：桑梓晨 Sang Zichen(Nanjing Audit University Information Engineering College,Nanjing,Jiangsu 211815)

机构地区：[1]南京审计大学信息工程学院,江苏南京211815

出　　处：《江苏商论》2018年第12期120-122,共3页Jiangsu Commercial Forum

摘　　要：随着中国的经济发展进入新常态,经济主要矛盾已发生改变,矛盾此消彼长,逐年累计,例如增速逐年变缓的财政收入与不堪重负的政府负债以及政府传统的经营模式已不能满足发展的需要。为解决此矛盾,政府机构开始寻求新的伙伴合作,一方面为社会方提供合作机会,另一方面降低政府的负债,拉动经济提升民众的生活质量。PPP模式(Public-Private Partnership,即政府和社会资本合作)应运而生,成为当下社会关注的热点。目前,PPP模式刚起步,没有相对完善的经营理念。本文通过分析我国PPP模式下公共工程审计的现状,得出对PPP模式的认识不足、法律法规不完善、审计人员能力不足、审计资源配置不合理与审计工作沟通协调困难五个问题,并提出相应的解决方法,最后强调今后需关注的重点。As China's economic development has entered a new normal,the principal social contradictions have changed,and the contradictions have changed and increased year by year.For example,the slowing of the annual growth rate of fiscal revenue and the overburdened government debt can not meet the needs of social development.The government's traditional business model can no longer meet the needs of development.In order to solve this conflict,government agencies began to seek new partnerships.On the one hand,they provided opportunities for cooperation on the social side,while on the other hand reducing government debt and driving the economy to improve the quality of life of the people.The PPP model(the cooperation between government and social capital)has emerged and has become a hot spot for social attention.The PPP model has just started and there is no relatively perfect business concept.This paper analyzes the current situation of public engineering audit under the PPP model in China.This paper draws five problems of insufficient understanding of PPP model,imperfect laws and regulations,insufficient capacity of auditors,unreasonable allocation of audit resources and difficulties in coordination and coordination of audit work,and puts forward corresponding solutions.Finally,it emphasizes the need to pay attention to the key points in the future.

关 键 词：PPP模式 公共工程 PPP审计 

分 类 号：F239[经济管理—会计学]