公共投资审计视角下的PPP模式研究

发布时间：2018-04-18 03:07

本文选题：政府与社会资本合作 + 公共投资审计　；参考：《财政研究》2017年06期

【摘要】：政府与社会资本合作(PPP)模式打破了传统以政府投资为主的公共工程建设格局,是国家投融资模式、公共物品和公共服务供给模式的重大变革与创新。当前,由于认识不到位、法律法规障碍、人员能力不足等原因,导致审计机关对PPP项目审计监督在一定程度上还存在着不足,亟待加强和完善。本文从公共投资审计视角出发,剖析PPP审计现状和面临挑战,探索回答PPP审计应该"审什么"、"怎么审",并从理论支撑、制度保障、人才支持方面提出相应建议,以期能更好地推动投资审计转型和现代化,提升国家审计服务于国家治理现代化的能力。
[Abstract]:The cooperation between government and social capital has broken the traditional pattern of public works construction, which is mainly invested by the government, and is a major change and innovation of the mode of national investment and financing, the supply of public goods and public services.At present, due to the lack of understanding, the obstacles of laws and regulations, and the lack of personnel capacity, audit institutions still have deficiencies in the audit supervision of PPP projects to a certain extent, which need to be strengthened and improved urgently.From the perspective of public investment audit, this paper analyzes the present situation and challenges of PPP audit, explores the answers to what and how to audit PPP audit, and puts forward corresponding suggestions from the aspects of theoretical support, system guarantee and talent support.The purpose of this paper is to promote the transformation and modernization of investment audit, and to enhance the ability of state audit to serve the modernization of national governance.
【作者单位】：审计署固定资产投资审计司;审计署固定资产投资审计司五处;审计署固定资产投资审计司一处;
【分类号】：F239.4;F283

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