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浅析PPP模式下公共基础设施项目审计监督

来源:鸭脖app下载【安全可靠】 南通鸭脖app下载 发布时间: 2019-11-25 字体: [ ]

[ZHAI YAO]PPP(Public-Private-Partnership),JIZHENGFU、YINGLIXINGQIYEHEFEIYINGLIXINGQIYEHUOZUZHIJIYUMOUGEXIANGMUERXINGCHENGDEXIANGHUHEZUOGUANXI,SHIZHENGFUYUSHEHUIZIBENHEZUOCANYUGONGGONGJICHUSHESHIDEYIZHONGYUNZUOMOSHI。GAIMOSHIXIAZHENGFUHEMINJIANJIGOUDUIXIANGMUDOUSHIQUANGUOCHENGCANYU,SHUANGFANGHEZUOSHIJIANGENGZHANG,XINXIGENGDUICHENG,JISHUANGFANGLIQIUSHIXIAN“LIYIGONGXIANG、FENGXIANGONGDAN、QUANCHENGHEZUO”,SHIHEZUOSHUANGFANGDADAOBIDANDUXINGDONGGENGWEIYOULIDEJIEGUO,BENWENJIUSHENJIRUHEDUIpppMOSHIXIAGONGGONGJICHUSHESHIXIANGMUJINXINGYOUXIAOJIANDUCONGYIXIAJIGEFANGMIANJIANDANLUNSHU。

[GUANJIANCI] ZHENGFU XINGSHI CANYU


YI、PPPMOSHIDESHEHUIYIYIHEXIANZHUANG

2014NIANYILAI,GUOJIADALITUIXINGSHEHUIZIBENCANYUGONGGONGJICHUSHESHIXIANGMUJIANSHE,ZHIZAIGENGHAODIJIANGMINJIANZIBENHEZHENGFUGONGZUOYOUJIJIEHE,JIANQINGZHENGFUCAIZHENGFUDAN,TIGAOZIYUANSHIYONGXIAONENG,CUJINGUOJIAZHENGTIFAZHAN。PPPMOSHIZAIWOGUOYINGYONGJIAOWEIPUBIAN,SHEJISHIZHENG、JIAOTONG、LVYOU、CHENGZHENZONGHEKAIFA、NENGYUAN、YANGLAO、SHUILI、YILIAO、JIAOYUDENG,XIANGMULIANGDAMIANGUANG,SHISHIGUOCHENGZHONGDEYOUXIAOJIANGUANXIANDEYOUWEIZHONGYAO,ZHEIDUISHENJIRENYUANGUOJIAGUIZHANGZHIDURENZHIDUHERONGZI、JINRONGDENGGELEIZHUANYEZHISHIDOUTICHUGENGGAOGENGYANGEDEYAOQIU。

ER、PPPMOSHICUNZAIDEWENTIHEYINHUAN

鸭脖app下载(YI)LIFABUDAOWEI。PPPDEYUNZUOXUYAOCONGGUOJIALIFACENGMIANDUIZHENGFUBUMENYUHEZUOQIYEZAIXIANGMUZHONGYINGGEZICHENGDANDEYIWUHEFENGXIANJINXINGMINGQUEJIEDING,DUIXIANGMUSHEJI、RONGZI、YUNYING、GUANLIJIWEIHUDENGGEJIEDUANDEXINGWEIJIAYIYUESHU,ZUIDAXIANDUDIFAHUIYOUSHI。DANMUQIANYONGYUZHIDAO、GUIFANPPPYUNZUODEDUOWEIGUOJIAGEBUWEICHUTAIDEBANFA、GUIDING,CENGJIGAODUBUGOU,QIEBUMENJIANDEZHENGCEXIANJIEBUCHANG,DAOZHISHISHISHIMAODUNJIAODUO。

(ER)YUNZUOQIANGUIFAN。YISHIQUEFAJINGZHENG。BUSHAOZHENGFUBUMENYIJIAKUAIJINDU、JIEYUESHIJIANWEIYOU,BUZHONGSHIHEZUODANWEIDEBIXUAN,TONGGUOZHENGFUHUIYIJIYAODENGFANGSHI,GUIBITONGGUOYOUXIAODEJINGZHENGSHOUDUANZEYOUXUANZEXIANGMUDETOUZIREN、CANYUFANGJIXIANGGUANZIXUNDANWEI,DAOZHISHEHUIZIBENHEZUOFANGSUZHIDIXIA,NANYIQUEBAOCHONGFENLVYUE。ERSHIQINGSHIPINGSHEN。PPPMOSHIXIA,YINGDUIXIANGMUJISHUANGFANGDEHEZUOJINXING“LIANGPINGYIFANGAN”PINGSHEN,JIWUYOUSUOZHIPINGGU、CAIZHENGCHENGSHOUNENGLIPINGGUJIXIANGMUCHUBUSHISHIFANGANPINGSHEN。DANBUSHAOZHENGFUZHUGUANBUMENDUI“LIANGPINGYIFANGAN”DEZHONGYAOXINGQUEFABIYAODERENSHI,ZHIDANGZUOKEYOUKEWUDECHENGXU,ZOUZOUGUOCHANG,DAOZHICHUXIANDALIANGXUJIAPINGGU、XINGSHIPINGGU,WUFAZHENZHENGZHIDAOXIANGMUDESHISHI。

(SAN)ZHENGFUBUMENNANYIXINGCHENGJIANDUHELI。ZHENGFUDUIPPPXIANGMUDEJIANGUANSHIYIXIANGJIQIFUZADEXITONGGONGCHENG,PPPMOSHIYAOQIUZHENGFUBUMENSHENDUCANYU,DANSHISHISHANGYOUXIANGDANGYIBUFENXIANGMUDEGUANLIBEIQUANQUANWEITUOJITOUZIDANWEI,ZHENGFUBUMENDEJIANGUANXINGTONGXUSHE,ZAOCHENGXIANGMUCHENGBENSHIKONG,YEJIGONGCHENGZHILIANGDAILAIYINHUAN。TONGSHIJIANGUANBUMENSHEJICAIZHENG、FAGAI、YINJIAN、GUIHUA、WUJIA、ZHIJIAN、SIFADENGZHUDUOJIGOU,YINWEIJIANGUANBUMENZHONGDUO,YERONGYIZAOCHENGBUMENJIANPEIHEYUXIETONGXINGDONGDEKUNNAN,DAOZHICHUXIANJIANGUANMANGQU。

(SI)HEZUOQIYECHENGXINNANYIBAOZHENG。JIBIANTONGGUOHEFADIJINGZHENGCHENGXUXUANZELETOUZIREN,DANYOUYUHEZUOSHUANGFANGQUEFASHENRUDELEJIE,QIEDUIYUMINYINGQIYENANYITONGGUOXINGZHENGMINGLINGDUIQISHISHIYOUXIAOJIANGUAN,JIAZHIQIYESUZHICANCHABUQI,HENNANQUEBAOSUOYOUDEHEZUOQIYEJUNCHENGXINLVYUE。YIDANTOUZIRENHUOCANYUFANGWEIYUE,ZEZHENGFUSUOYAOFUCHUDECHENGBENGENGDA。JINGUANTONGGUOFALVSUSONGKEYIPOSHIQIJIXULVYUE,DANFALVSUSONGYINQIDEGONGQIYANWUZAOCHENGDEWUXINGSUNSHITONGYANGNANYIMIBU。

SAN、PPPMOSHIXIADESHENJIJIANDUCUOSHI

鸭脖app下载SHENJIRENYUANYINGJIJIZHUDONGCANYUSHENJIJIANDU。GONGGONGJICHUSHESHIXIANGMUSHIZHENGFUSHENJIDEZHONGYAOJIANDUNEIRONG,DUIPPPMOSHIXIADEGONGGONGJICHUSHESHIXIANGMUJIAQIANGSHENJIJIANDU,SHISHENJIJIGUANYIBURONGCIDEZHIZE,YESHIWEIHUHEBAOZHANGZHENGFUJIHEZUOFANGZHENGDANGQUANLI、TUIDONGPPPJIANKANGFAZHAN、GUIFANYUNZUODEKEGUANXUYAO。

鸭脖app下载(YI)YOUHUASHENJIFANGSHI,JIAQIANGQUANGUOCHENGSHENJIJIANDU。SHENJIJIGUANJIJIPEIHEHAOZHENGFUZHUGUANBUMEN,LIQINGYUGEBUMENDEGUANXI,GENJUZISHENZHIZEQUELIBUTONGJIEDUANDESHENJIZHONGDIAN,ZUOHAOQUANGUOCHENGGENZONGSHENJI。YOUYUTOUZIZHUTI、ZIJINQUDAO、LIYIXIANGGUANFANGDEDUOYUANHUA,YINCISHENJIGUANZHUDEZHONGDIANYINGGUANCHUANYUSHIQIANJIANDU、SHIZHONGJIANDUYUSHIHOUSHENHEJIANDUZHENGGEGUOCHENG。SHIQIANJIANDUYIQUEBAOXIANGMUJIANSHEHEFAHELI、JIANGDIWEILAIHEZUOFENGXIANWEIMUBIAO;SHIZHONGJIANDU,JIDUIPPPXIANGMUDEZHIXINGJIANDU,SHIFASHENGYUXIANGMUZHIXINGJIEDUANDEJIANDU,YIBAOZHANGXIANGMUHETONGSHIDANGLVXINGWEIMUBIAO,YIJIANCESHEHUIZIBENDEJUTIXINGWEIWEIZHONGDIAN;SHIHOUJIANDUYIYANZHENGXIANGMUWUYOUSUOZHICHENGDU、JILEIPPPMOSHIGUANLIJINGYANWEIMUBIAO,BINGTONGGUOGELEIBAOZHANGJIZHIDUISHEHUIZIBENDEPIANCHAXINGWEIJINXINGJIUZHENG。

(ER)ZHUANBIANSHENJISILU,WEIHUGEFANGHEFAQUANYI。ZUOWEIZHENGFUSHENJIJIGUAN,BAOZHANGZHENGFULIYIBUSHOUSUNHAI,GURANSHISHENJIDEYINGYOUZHIYI,DANZAIBAOZHANGZHENGFULIYIDETONGSHI,DUIYUZIBENHEZUOFANGDEHEFAQUANLIYINGYINQITONGDENGZHONGSHI,ZHIYOUZHEIYANG,CAINENGZENGQIANGSHEHUIZIBENCANYUHEZUODEYIYUANHEXINXIN,TONGSHIQUEBAOXIANGMUNENGZAISHUANGFANGCHENGYIHEZUO、GONGTONGLVYUEDEQIANTIXIASHUNLITUIJIN,JISHIFAHUIXIAOYI。RUGUOZHISHIYIWEIDIPIANZHONGYUZHENGFUYIFANG,KANSIWEIHULEZHENGFULIYI,DANYINGXIANGDESHIZHENGGEXIANGMUDESHISHIZHILIANG,ZUIZHONGSUNHAIDESHIGONGGONGLIYIHEZHENGFUXINGXIANG。YINCI,ZAISHENJIGUOCHENGZHONG,YINGCHONGFENGUANZHUHEZUOXIEYIDUIYUSHUANGFANGDEQUANLIYIWUHUAFENSHIFOUGONGPINGHELI,TONGSHIJIANDUSHUANGFANGDELVYUEQINGKUANG,FANGZHIWUGUWEIYUE。

鸭脖app下载(SAN)TUOKUANSHENJISHIJIAO,JIAQIANGXIANGMUZONGHEJIXIAOSHENJI。CHENGBENHESUANYINGGAICHENGWEISHENJIDEZHONGDIAN,SHEHUIZIBENWEILEZHUIQIULIYIDEZUIDAHUA,KENENGHUIYOUTIGAOSHOUFEIJIAGE、ZUODATOUZICHENGBENHEDUOZHANJINGYINGZIYUANDENGXINGWEI,QIZHONGZUODATOUZICHENGBENDEQITUZUIWEIQIANGLIE,TONGGUOXUGOUCHENGBENKEYITAOQUJIANSHEZIJIN,TONGSHIYOUWEITIGAOZHENGFUFUFEIHEDUOZHANJINGYINGZIYUANTIGONGLIYOU。SHENJIJIGUANYINGTEBIEGUANZHUZAIXIANGMUJIANSHEHEJINGYINGHUANJIEDUOJIESUANGONGCHENGJIAKUAN、XUJIAHETONGTAOQUZIJIN、XUGOUGUANLIFEIYONGDENGWENTI,BINGZAICIJICHUSHANGQIANGHUAJIXIAOSHENJI,GUANZHUZIBENHEZUOCHANSHENGDEJINGJIXIAOYIHESHEHUIXIAOYI。

ZONGSHANGSUOSHU,SUIZHEWOGUOJINGJIHESHEHUIDEFAZHAN,ZHENGFUYUSHEHUIZIBENHEZUOCAIQUPPPMOSHICANYUGONGGONGJICHUSHESHIJIANSHEHUIBUDUANJIADA,MIANDUIRUCIXINGSHI,RUGUOJIANDUJIZHIQUESHI,KENENGZAOCHENGZHENGFUGAOFUFEI、SHEHUIZIBENQINZHANZHENGFUJINGYINGZIYUANDEBULIANGHOUGUO。YINCI,XUYAOBUDUANWANSHANPPPMOSHIZAIWOGUODEYUNXINGJIZHIHESHENJIJIANDUJIZHI。

鸭脖app下载NANTONGYABOappXIAZAI ZHANGYUHONG DONGBO

[CANKAOWENXIAN]

[1]JIAJIANJUN .ZHENGFUYUSHEHUIZIBENHEZUO(PPP)HUIJIWENTITANTAO[J].SHANGYEHUIJI.2015.(5)

[2]WANGJINGLING,YANJIATAO.SHUANGZHONGSHENFENSHIJIAOXIADEPPPZHENGFUSHENJIWENTIYANJIU[J].SHENJIYANJIU.2018.(3)

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