【摘要】：隨著我國(guó)老齡化的進(jìn)一步加劇以及家庭人員結(jié)構(gòu)的變革,傳統(tǒng)的居家養(yǎng)老方式正逐漸向社區(qū)服務(wù)和機(jī)構(gòu)養(yǎng)老轉(zhuǎn)換,但后者的供給存在嚴(yán)重缺口,單純依靠公共資金顯然不能滿(mǎn)足老年人對(duì)養(yǎng)老服務(wù)的需求。以PPP(Public-Private Partnerships的簡(jiǎn)寫(xiě))模式引導(dǎo)社會(huì)資本參與到養(yǎng)老機(jī)構(gòu)設(shè)施的建設(shè)運(yùn)營(yíng),是一種符合各利益主體的可操作模式。但是,PPP養(yǎng)老模式具有參與主體之間關(guān)系復(fù)雜、投資規(guī)模大、建設(shè)周期長(zhǎng)、社會(huì)公益性強(qiáng)、微觀(guān)收益較低等特點(diǎn),傳統(tǒng)的財(cái)務(wù)審計(jì)和政府投資項(xiàng)目審計(jì)模式不再適用。構(gòu)建全生命周期的PPP養(yǎng)老項(xiàng)目審計(jì)模式,對(duì)豐富政府PPP項(xiàng)目審計(jì)理論,指導(dǎo)PPP養(yǎng)老項(xiàng)目審計(jì)實(shí)踐具有重要意義。本文基于受托責(zé)任理論、新公共管理理論、利益相關(guān)者理論、生命周期理論和項(xiàng)目管理理論,構(gòu)建了全方位、全過(guò)程和全要素審計(jì)的PPP養(yǎng)老項(xiàng)目全生命周期審計(jì)模式。依據(jù)審計(jì)主體的定位差異,提出了適應(yīng)性、公平性、均衡性、效率性和效果性的審計(jì)目標(biāo)。根據(jù)項(xiàng)目的五個(gè)階段,提出綜合運(yùn)用目標(biāo)評(píng)價(jià)法、歷史動(dòng)態(tài)比較法、公眾評(píng)議法、專(zhuān)家意見(jiàn)法、實(shí)地勘察等多種審計(jì)方法,重點(diǎn)對(duì)項(xiàng)目必要性、可行性研究報(bào)告、物有所值評(píng)價(jià)、實(shí)施方案、組織架構(gòu)、招投標(biāo)、主體資格、合同管理、工程建設(shè)、運(yùn)營(yíng)績(jī)效、政府補(bǔ)助資金管理、社會(huì)效益、可持續(xù)性進(jìn)行審計(jì)。通過(guò)建立評(píng)價(jià)機(jī)制、審計(jì)報(bào)告和問(wèn)責(zé)機(jī)制來(lái)實(shí)現(xiàn)全生命周期審計(jì)模式的運(yùn)行,以發(fā)現(xiàn)問(wèn)題并提出建議。結(jié)合XX生態(tài)養(yǎng)老中心案例運(yùn)用了全生命周期審計(jì)模式,對(duì)審計(jì)模式的可行性進(jìn)行了驗(yàn)證。從促進(jìn)PPP養(yǎng)老項(xiàng)目發(fā)展和開(kāi)展PPP養(yǎng)老項(xiàng)目審計(jì)提出建議,以期豐富PPP養(yǎng)老項(xiàng)目審計(jì)理論研究并為相關(guān)審計(jì)工作的開(kāi)展提供一點(diǎn)啟示。
[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 The traditional financial audit and government investment project audit model are no longer applicable.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.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F283;F719;F239.4

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