本文選題：PPP模式 + 協(xié)同審計(jì)　； 參考：《財(cái)會(huì)通訊》2017年25期

【摘要】：本文在研究政府和社會(huì)資本合作(PPP)模式的特點(diǎn)、實(shí)施現(xiàn)狀的基礎(chǔ)上,首先分析了PPP模式下的審計(jì)需求。然后,基于委托代理理論、價(jià)值創(chuàng)造原則、平衡計(jì)分卡原理,構(gòu)建了協(xié)同國家審計(jì)、民間審計(jì)和內(nèi)部審計(jì)的審計(jì)框架,創(chuàng)新傳統(tǒng)建設(shè)工程項(xiàng)目審計(jì)模式,以有效整合審計(jì)資源,從而實(shí)現(xiàn)PPP項(xiàng)目全生命周期審計(jì)。最后,基于平衡計(jì)分卡原理,創(chuàng)新了PPP項(xiàng)目階段性綜合評(píng)價(jià)方法,以期為審計(jì)組織方式的階段性調(diào)整提供意見與建議。
[Abstract]:Based on the research of the characteristics of the government and social capital cooperation ( PPP ) model , the audit demand in PPP mode is first analyzed . Then , based on the principal - agent theory , the value creation principle and the balanced scorecard principle , the audit framework of the cooperation country audit , the private audit and the internal audit is built . The audit mode of the traditional construction project is innovated . Finally , based on the principle of balanced scorecard , the phase comprehensive evaluation method of PPP project is innovated , with a view to providing advice and advice for the phased adjustment of audit organization mode .

【作者單位】： 南京審計(jì)大學(xué)國際審計(jì)學(xué)院;南京審計(jì)大學(xué)政府審計(jì)學(xué)院;
【基金】：審計(jì)署重點(diǎn)課題(項(xiàng)目編號(hào):16SJ04001) 南京審計(jì)大學(xué)2016年研究生研創(chuàng)項(xiàng)目(項(xiàng)目編號(hào):MG2016005) 南京審計(jì)大學(xué)國家審計(jì)研究基金資助課題(項(xiàng)目編號(hào):ZFSJXS201603)階段性研究成果
【分類號(hào)】：F239.4;F283
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本文編號(hào)：1884007