本文選題：PPP + 財務(wù)報表審計　； 參考：《南京大學(xué)》2017年碩士論文

【摘要】：政府和社會資本合作(Public-Private Partnerships,以下簡稱PPP)模式已經(jīng)運用于世界各國有較長的一段時間,近年來,我國財政部和發(fā)改委也一直在國內(nèi)力推政府和社會資本合作。隨著PPP項目數(shù)量在國內(nèi)的激增,上市公司中以社會資本的角色參與到PPP項目中的也逐漸增多,PPP項目公司財務(wù)報表的真實公允,對于項目有效的推進,以及未來項目的競標(biāo)都會產(chǎn)生指標(biāo)性的影響。目前對PPP的財務(wù)與審計研究主要集中在會計核算、內(nèi)部審計以及國家審計,對參與PPP項目公司財務(wù)報表審計的研究較少。對PPP項目公司的財務(wù)報表進行審計研究,有助于PPP項目公司財務(wù)報表審計框架的建立,切實發(fā)揮風(fēng)險導(dǎo)向?qū)徲嬙趯徲媽嵺`中的應(yīng)用。本文基于風(fēng)險導(dǎo)向?qū)徲嫷难芯砍晒蚉PP項目發(fā)展近況的分析,從PPP業(yè)務(wù)的概念、風(fēng)險點、準(zhǔn)則規(guī)范出發(fā),以PPP模式為主營上市公司及其2013-2015年財務(wù)報表為樣本,分析PPP項目公司的財務(wù)報表特性,PPP項目公司財務(wù)報表重大錯報風(fēng)險點,探討審計的主要應(yīng)付措施和審計的關(guān)注重點。本文在河南某污水處理廠PPP項目公司案例中,具體分析了適用的國內(nèi)和國際會計準(zhǔn)則,PPP項目資產(chǎn)的審計要點,制定針對重大錯報風(fēng)險的風(fēng)險應(yīng)對措施,尤其針對認定層次的重大錯報風(fēng)險,金融資產(chǎn)和無形資產(chǎn)的存在性、估價準(zhǔn)確性,融資披露的完整性,收入的發(fā)生、準(zhǔn)確性,預(yù)計負債的完整性,應(yīng)交稅費的完整性以及所得稅費用的準(zhǔn)確性,合并范圍內(nèi)的子公司,本文就這些方面提出了進一步審計程序的建議。在對PPP項目公司的財務(wù)報表審計研究的過程中,本文也注意到如果被審計單位處于新興模式下,嚴格執(zhí)行《中國注冊會計師審計準(zhǔn)則第1211號》的要求會顯得更加重要,對被審計單位及其環(huán)境和內(nèi)部控制的了解,把握被審計單位特殊業(yè)務(wù)的會計政策和會計處理,這些都直接影響到后續(xù)的審計計劃和審計實施。同時,注冊會計師應(yīng)當(dāng)針對以上風(fēng)險評估事項,形成審計工作底稿。就現(xiàn)階段大部分注冊會計師僅重視實質(zhì)性程序的工作底稿,忽略了風(fēng)險評估的工作底稿,而風(fēng)險評估的工作底稿恰恰最能反映注冊會計師的職業(yè)判斷,是實質(zhì)性程序的基礎(chǔ)。
[Abstract]:Public-Private Partnership (PPP) model has been applied to countries all over the world for a long time. In recent years, the Ministry of Finance and the National Development and Reform Commission have been pushing the cooperation between government and social capital in China. With the rapid increase in the number of PPP projects in China, the number of listed companies participating in PPP projects with the role of social capital is increasing gradually. And the bidding for future projects will have an indicative impact. At present, the research on the finance and audit of PPP is mainly focused on accounting, internal audit and national audit. The study on the audit of the financial statements of the PPP project company is helpful to the establishment of the audit framework of the financial statements of the PPP project company and the practical application of the risk-based audit in the audit practice. Based on the research results of risk-based audit and the analysis of the recent development of PPP project, this paper starts from the concept, risk point and standard of PPP business, taking the PPP model as the main listed company and its financial statements for 2013-2015 as a sample. This paper analyzes the characteristics of financial statements of PPP project company and discusses the risk points of material misstatement of financial statements of PPP project company, and probes into the main measures to deal with audit and the focus of attention of audit. In the case of PPP project company of a sewage treatment plant in Henan province, this paper analyzes the audit essentials of the applicable domestic and international accounting standards, and formulates the measures to deal with the risk of material misstatement. In particular, aiming at the risk of material misstatement at the recognized level, the existence of financial assets and intangible assets, the accuracy of valuation, the completeness of financial disclosure, the occurrence of income, the accuracy of expected liabilities, The completeness of the tax payable and the accuracy of the income tax expenses, and the subsidiary companies in the scope of the merger, this paper puts forward some suggestions for further audit procedures on these aspects. In the course of studying the audit of the financial statements of PPP project company, this paper also notes that if the auditees are in the emerging mode, it will be more important to strictly implement the requirements of "China Certified Public Accountants Audit Standard No. 1211". The understanding of the audited unit and its environment and internal control, the accounting policy and accounting treatment of the special business of the audited unit will directly affect the subsequent audit plan and audit implementation. At the same time, the certified public accountant shall form a copy of the audit work for the above risk assessment items. At the present stage, most CPAs only attach importance to the working papers of substantive procedures and ignore the working papers of risk assessment, which can best reflect the professional judgment of CPA and are the basis of substantive procedures.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F283;F239.4
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本文編號：1949165