本文選題：PPP + 財(cái)務(wù)報(bào)表審計(jì)��； 參考：《南京大學(xué)》2017年碩士論文

【摘要】：政府和社會(huì)資本合作(Public-Private Partnerships,以下簡(jiǎn)稱PPP)模式已經(jīng)運(yùn)用于世界各國(guó)有較長(zhǎng)的一段時(shí)間,近年來(lái),我國(guó)財(cái)政部和發(fā)改委也一直在國(guó)內(nèi)力推政府和社會(huì)資本合作。隨著PPP項(xiàng)目數(shù)量在國(guó)內(nèi)的激增,上市公司中以社會(huì)資本的角色參與到PPP項(xiàng)目中的也逐漸增多,PPP項(xiàng)目公司財(cái)務(wù)報(bào)表的真實(shí)公允,對(duì)于項(xiàng)目有效的推進(jìn),以及未來(lái)項(xiàng)目的競(jìng)標(biāo)都會(huì)產(chǎn)生指標(biāo)性的影響。目前對(duì)PPP的財(cái)務(wù)與審計(jì)研究主要集中在會(huì)計(jì)核算、內(nèi)部審計(jì)以及國(guó)家審計(jì),對(duì)參與PPP項(xiàng)目公司財(cái)務(wù)報(bào)表審計(jì)的研究較少。對(duì)PPP項(xiàng)目公司的財(cái)務(wù)報(bào)表進(jìn)行審計(jì)研究,有助于PPP項(xiàng)目公司財(cái)務(wù)報(bào)表審計(jì)框架的建立,切實(shí)發(fā)揮風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在審計(jì)實(shí)踐中的應(yīng)用。本文基于風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的研究成果和PPP項(xiàng)目發(fā)展近況的分析,從PPP業(yè)務(wù)的概念、風(fēng)險(xiǎn)點(diǎn)、準(zhǔn)則規(guī)范出發(fā),以PPP模式為主營(yíng)上市公司及其2013-2015年財(cái)務(wù)報(bào)表為樣本,分析PPP項(xiàng)目公司的財(cái)務(wù)報(bào)表特性,PPP項(xiàng)目公司財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)點(diǎn),探討審計(jì)的主要應(yīng)付措施和審計(jì)的關(guān)注重點(diǎn)。本文在河南某污水處理廠PPP項(xiàng)目公司案例中,具體分析了適用的國(guó)內(nèi)和國(guó)際會(huì)計(jì)準(zhǔn)則,PPP項(xiàng)目資產(chǎn)的審計(jì)要點(diǎn),制定針對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)的風(fēng)險(xiǎn)應(yīng)對(duì)措施,尤其針對(duì)認(rèn)定層次的重大錯(cuò)報(bào)風(fēng)險(xiǎn),金融資產(chǎn)和無(wú)形資產(chǎn)的存在性、估價(jià)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(jì)負(fù)債的完整性,應(yīng)交稅費(fèi)的完整性以及所得稅費(fèi)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(jìn)一步審計(jì)程序的建議。在對(duì)PPP項(xiàng)目公司的財(cái)務(wù)報(bào)表審計(jì)研究的過(guò)程中,本文也注意到如果被審計(jì)單位處于新興模式下,嚴(yán)格執(zhí)行《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1211號(hào)》的要求會(huì)顯得更加重要,對(duì)被審計(jì)單位及其環(huán)境和內(nèi)部控制的了解,把握被審計(jì)單位特殊業(yè)務(wù)的會(huì)計(jì)政策和會(huì)計(jì)處理,這些都直接影響到后續(xù)的審計(jì)計(jì)劃和審計(jì)實(shí)施。同時(shí),注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)針對(duì)以上風(fēng)險(xiǎn)評(píng)估事項(xiàng),形成審計(jì)工作底稿。就現(xiàn)階段大部分注冊(cè)會(huì)計(jì)師僅重視實(shí)質(zhì)性程序的工作底稿,忽略了風(fēng)險(xiǎn)評(píng)估的工作底稿,而風(fēng)險(xiǎn)評(píng)估的工作底稿恰恰最能反映注冊(cè)會(huì)計(jì)師的職業(yè)判斷,是實(shí)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(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F283;F239.4
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本文編號(hào)：1949165