摘要
公私合作伙伴关系是公共产品供给的新方式,但其发展伴随着政府性债务膨胀的风险。公私合作伙伴关系中政府性债务的审计困境是各国都面临的挑战,其根源不仅是担保计价等技术问题、多个财务报告主体等管理问题,还是公私合作伙伴关系内在的产权结构问题。在分析了公私合作伙伴关系中政府性债务的类型、时空特征、测算方法之后,本文基于产权经济学的视角,以债务的公私属性为中心,从共同债务、法律意义上和经济意义上投资人分离、风险导向和控制权导向审计不一致、控制权分散等角度解释了公私合作伙伴关系中政府性债务的审计困境。推进公私合作伙伴关系中政府性债务的审计,要从公私合作伙伴关系的产权性质、网络化组织特征、主要风险的分配等角度也发。
Public-private partnership is a new mode of the delivery of public goods, but its development is always accompanied by the expansion of risk of government debt. The dilemma of audit of government debt in public-pri- vate partnership is not just a technical problem of security valuation or management problem by many principals of financial report, but also an intrinsic problem of ownership structure of public-private partnership. After the back- ground analysis of government debt in public-private partnership, the paper, in the view of property economics and focusing on the attributes of debt, explains the dilemma of audit of government debt in public-private partnership from several perspectives including shared responsibilities, the separation of investors between economic and legal sense, differences of risk-oriented and control-oriented audit, the dispersion of control rights, etc. In order to pro- mote the audit of government debt in public-private partnership, the risk-oriented audit should be improved in terms of property nature of public-private partnership, characteristics of network organization, the distribution of main risks, etc.
出处
《审计研究》
CSSCI
北大核心
2015年第6期47-52,共6页
Auditing Research
关键词
公私合作伙伴关系
政府性债务
审计困境
public-private partnership, government debt, auditing dilemma
