公私合作伙伴关系(PPP)的应用及审计重点探讨被引量：85

Application and Audit Focus of Public-Private Partnerships

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摘要公私合作伙伴关系(Public-Private Partnerships,以下简称PPP)模式在世界各国的应用已有较长的一段时间,它具有伙伴关系、利益共享、风险共担的特点。在PPP模式的应用中,需要建立一套恰当的会计核算制度、寻求最优的风险分配方式、组织适当的整合治理安排以及加强对PPP的制度设计和管理,从而对PPP的高效运行实施有效监管。对于审计机关而言,面对PPP的审计环境,应当不断提升审计人员应对该环境所应具备的法律、商业、财务等方面的专业知识,同时,重点关注PPP应用中绩效责任、招投标程序、合同管理以及运行实施等方面可能存在的问题,以促进PPP的更好应用与发展。 It has been a relatively long time for the application of the pattern of PPP all over the world. PPP has the characteristics including partnership, interest sharing and risk sharing. In the application of the pattern of PPP, it is needed to establish an appropriate accounting system, seek a optimal method for risk allocation, organize an appro- priate arrangement of corporate governance and strengthen the system design and management of PPP in order to monitor the implementation of PPP effectively. According to Audit Institutions, it is necessary to improve the profes- sional knowledge in the areas of legislation, commerce and finance facing the environment of PPP. Meanwhile Audit Institutions should focus on the issues in performance accountability, the process of tender, contract management and the implementation of PPP in order to promote the better application and development of PPP.

作者严晓健

机构地区审计署京津冀特派员办事处

出处《审计研究》 CSSCI 北大核心 2014年第5期45-51,共7页 Auditing Research

关键词公私合作伙伴关系利益风险审计 Public-private partnerships, interest, risk, audit

分类号 F283 [经济管理—国民经济] F239.63 [经济管理—会计学]

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