摘要
审计机关介入PPP项目并实施全过程跟踪审计势必会成为未来的发展趋势。通过文献分析,文章提出以政府部门在PPP项目开展各阶段的职能属性为切入点,以国家现有法律法规、PPP项目先期形成的文件资料以及"经济性、效率性、效果性、效益性、公平性、完整性、合规性"等作为审计标准,从PPP项目政府责任主体角度出发,将PPP项目全过程跟踪审计划分为前期立项决策、中期监督管理、后期移交评价三个维度,并从审计性质视角,明晰不同维度审计目标及重点。在此基础上,以smart原则为指导,从现有PPP项目文件资料中,提取影响PPP项目顺利实施的关键因素,设计出一套包含23个审计评价指标、81项具体审计内容的PPP项目全过程跟踪审计评价指标体系,以期为审计机关开展PPP项目全过程跟踪审计提供指导。
It is inevitable for audit institutions to get involved in the PPP projects and carry out whole-process real-time audit. To provide certain guidance for audit institutions, by the way of literature analysis, this paper puts forward that according to government departments＇ functions at different stages of the PPP projects, keeping in line with existing laws and regulations, early documents of PPP projects and ＂Economy, Efficiency, Effectiveness, Fairness, Completeness, Compliance＂ as principles, whole-process real-time audit of PPP projects can be divided into three dimensions from the perspective of the PPP projects＇ main responsible government bodies, i.e. early stage of decision-making, medium stage of supervision and management and final stage of transfer and evaluation. Audit objectives and key points of different dimensions are defined from the perspective of audit nature. On the above-mentioned basis, guided by the principle of ＂SMART＂, key factors that affect the smooth implementation of PPP projects is extracted from existing PPP projects＇ files. Based on that, an evaluation indicator system for whole-process real-time audit of PPP projects is designed, which contains 23 evaluation indicators and 81 specific audit items.
出处
《审计研究》
CSSCI
北大核心
2017年第6期14-21,98,共9页
Auditing Research
基金
湖北省发展和改革委员会重大研究课题(项目批准号:20162S0013)延伸性研究成果
