PPP养老项目全生命周期审计模式研究

发布时间：2018-12-14 23:35

【摘要】：随着我国老龄化的进一步加剧以及家庭人员结构的变革,传统的居家养老方式正逐渐向社区服务和机构养老转换,但后者的供给存在严重缺口,单纯依靠公共资金显然不能满足老年人对养老服务的需求。以PPP(Public-Private Partnerships的简写)模式引导社会资本参与到养老机构设施的建设运营,是一种符合各利益主体的可操作模式。但是,PPP养老模式具有参与主体之间关系复杂、投资规模大、建设周期长、社会公益性强、微观收益较低等特点,传统的财务审计和政府投资项目审计模式不再适用。构建全生命周期的PPP养老项目审计模式,对丰富政府PPP项目审计理论,指导PPP养老项目审计实践具有重要意义。本文基于受托责任理论、新公共管理理论、利益相关者理论、生命周期理论和项目管理理论,构建了全方位、全过程和全要素审计的PPP养老项目全生命周期审计模式。依据审计主体的定位差异,提出了适应性、公平性、均衡性、效率性和效果性的审计目标。根据项目的五个阶段,提出综合运用目标评价法、历史动态比较法、公众评议法、专家意见法、实地勘察等多种审计方法,重点对项目必要性、可行性研究报告、物有所值评价、实施方案、组织架构、招投标、主体资格、合同管理、工程建设、运营绩效、政府补助资金管理、社会效益、可持续性进行审计。通过建立评价机制、审计报告和问责机制来实现全生命周期审计模式的运行,以发现问题并提出建议。结合XX生态养老中心案例运用了全生命周期审计模式,对审计模式的可行性进行了验证。从促进PPP养老项目发展和开展PPP养老项目审计提出建议,以期丰富PPP养老项目审计理论研究并为相关审计工作的开展提供一点启示。
[Abstract]:With the further aggravation of the aging and the reform of the family structure, the traditional way of providing for the aged at home is gradually changing to the community service and the institutional old-age care, but the supply of the latter has a serious gap. Relying solely on public funds obviously cannot meet the needs of the elderly for pension services. The mode of PPP (Public-Private Partnerships) to guide the social capital to participate in the construction and operation of the old-age institution facilities is a kind of operable mode which accords with the main body of interest. However, the PPP pension model has the characteristics of complicated relationship between the participants, large scale of investment, long construction period, strong public welfare and low micro income, etc. The traditional financial audit and government investment project audit model are no longer applicable. It is of great significance to construct the PPP pension project audit mode in the whole life cycle for enriching the theory of government PPP project audit and guiding the audit practice of PPP pension project. Based on fiduciary responsibility theory, new public management theory, stakeholder theory, life cycle theory and project management theory, this paper constructs an all-around, all-process and all-factor audit model of PPP pension project life cycle audit. According to the different orientation of audit subjects, the audit objectives of adaptability, fairness, equilibrium, efficiency and effectiveness are put forward. According to the five stages of the project, the comprehensive application of objective evaluation method, historical dynamic comparison method, public evaluation method, expert opinion method, field investigation and other auditing methods are put forward, with emphasis on the necessity and feasibility study report of the project. Value for money evaluation, implementation scheme, organizational structure, bidding, subject qualification, contract management, engineering construction, operational performance, government subsidy fund management, social benefit, sustainability audit. Through the establishment of evaluation mechanism, audit report and accountability mechanism to realize the operation of the life-cycle audit model, to identify problems and put forward recommendations. Combined with the case of XX ecological pension center, the whole life cycle audit model is used to verify the feasibility of the audit model. This paper puts forward some suggestions on how to promote the development of PPP pension project and carry out the audit of PPP pension project in order to enrich the theoretical research of PPP pension project audit and provide some enlightenment for the development of related audit work.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F283;F719;F239.4

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