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。
Public Private Partnership has broken the traditional pattern of public construction, which is mainly based on government investment. It is a significant reform and innovation of the national investment, public goods and public service supply mode. Due to the lack of knowledge, laws and regulations, staff capacity and other reasons, the audit supervision on PPP project is still not enough. From the perspective of public investment audit, this paper analyzes the status and challenges of PPP auditing, and tries to answer the question of what should be audited and how to audit in PPP project, and puts forward corresponding suggestions from theoretical support, institutional support and talent support, thus to promote transformation and modernization of investment audit, and to enhance the ability of national audit services in the modernization of national governance.
作者
许亚
张弛
夏胜权
陈丙欣
Xu Ya Zhang Chi Xia Shengquan Chen Bingxin
出处
《财政研究》
CSSCI
北大核心
2017年第6期18-25,共8页
Public Finance Research
关键词
政府与社会资本合作
公共投资审计
国家治理
Public Private Partnership
Public Investment Audit
National Governance
