中国交通公私合营风险建模与审计监督

Jianhua Bao, S. Fang, Feng Yang, Wenli Fang
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引用次数: 0

摘要

本文采用层次全息模型(HHM),从ppp的契约性质、制度和文化环境以及监管不足等角度对交通ppp风险进行识别。在此基础上,提出传统的财务审计方法无法有效控制ppp项目的风险,并结合现代风险导向和绩效审计的方法,提出了交通ppp项目审计监督的分析框架。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Risk Modeling and Audit Supervising for Transport Public Private Partnerships in China
In this paper, hierarchical holographic modeling (HHM) is used to identify the risks in transport PPPs under the perspectives of contractual nature of PPPs, institution and cultural environment, and inadequate supervision. Then, we propose that the traditional financial audit approach can not effectively control risk on PPPs, and furthermore, we give an analytic framework of audit supervision for transport PPPs by combining the approaches of modern risk-orient and performance audit to control the risks.
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