公共工程公私合作模式己成为我国城市基础设施和公用事业建设的一种重要组织形式,对于我国城市的发展和城市化进程的加快起着越来越重要的作用。然而公私合作模式在我国的应用并非一帆风顺,失败的案例屡见不鲜,究其原因,最突出的问题是监管乏力。基于公私合作模式不完全契约的视角,针对现行审计监管存在的问题,结合现代风险导向审计理论,提出了对公共工程公私合作项目绩效审计的新思路,并构造相应的审计分析框架,以期提高对项目的监管效力,提升项目的绩效。
The model of Public-Private Partnerships(PPPs) of public projects has become one of the most important organizational form of urban infrastructure construction and public utilities construction in China.It plays an increasingly important role in the development of Chinese cities and the urbanization process.But the application of the model has not been easy,the case of failure is common,and the most prominent reason is inadequate supervision.Based on the incomplete contract perspective of the model,aiming at the problem existing in audit supervision,combined with modern risk-based auditing theory,this paper proposes a new idea of performance audit of public projects for PPPs,and constructs the corresponding audit analytical framework,in order to improve the regulatory effectiveness of the project and enhance the performance of the projects.