{"title":"中国交通公私合营风险建模与审计监督","authors":"Jianhua Bao, S. Fang, Feng Yang, Wenli Fang","doi":"10.1109/LEITS.2010.5664968","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":173716,"journal":{"name":"2010 International Conference on Logistics Engineering and Intelligent Transportation Systems","volume":"29 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2010-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Risk Modeling and Audit Supervising for Transport Public Private Partnerships in China\",\"authors\":\"Jianhua Bao, S. Fang, Feng Yang, Wenli Fang\",\"doi\":\"10.1109/LEITS.2010.5664968\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":173716,\"journal\":{\"name\":\"2010 International Conference on Logistics Engineering and Intelligent Transportation Systems\",\"volume\":\"29 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2010-12-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"2010 International Conference on Logistics Engineering and Intelligent Transportation Systems\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1109/LEITS.2010.5664968\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"2010 International Conference on Logistics Engineering and Intelligent Transportation Systems","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1109/LEITS.2010.5664968","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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.