摘要    PPP（公私合作）项目一般是由私人部门和公共部门合作来进行建设和运营的基础设施项目。随着PPP模式逐渐在全球范围内掀起一股热潮，如何对PPP 项目进行合理的绩效审计评价，提高项目建设过程中的效率，制定合理的 PPP预期标准成为一个亟待解决的问题。本文以参考国内外专家学者的相关文献为基础，通过 PPP项目核心过程的模块化分析，构建了一般性关键绩效指标题项。本文在一般性指标体系和绩效审计评价基础上，结合具体的PPP 项目，绩效审计评价体系又做了进一步细化完善，并将此运用到体育运动学校全民运动健身PPP 项目中，综合审计小组的量化打分，对该项目进行绩效审计，并得出一系列评价改进建议。86885

毕业论文关键词：公私合营；绩效审计；指标体系

Public Private Partnership Project Audit Evaluation Research

Abstract   PPP (public private partnership) projects typically infrastructure projects of cooperation by the private sector and the public sector for construction and operation。 With the successful application of the economic system reform and the United Kingdom, PPP model gradually sets off a boom in worldwide。 Faced with this current environment, how PPP projects reasonable performance audit evaluation, improve the efficiency of project construction process, develop a reasonable standard PPP is expected to become a serious problem。 In this paper, with reference to experts and scholars of literature, based on a modular PPP project core analysis of the process to construct a general heading key performance indicators。 Based on the general evaluation index system and performance audit of specific PPP projects, performance audit evaluation system has been further refined to improve, and it applied to the sports school sport for fitness PPP project, a comprehensive audit teams quantify scoring, the project performance audit, evaluation and draw a series of recommendations for improvement。 

Keywords: Public Private Partnership; Performance Auditing; Indicator System

目录

0 引言 1

1 PPP项目相关理论研究 2

1。1 PPP项目发展现状 2

1。1。1国外发展现状 2

1。1。2国内发展现状 2

1。2 PPP项目相关概念界定 3

1。2。1 PPP项目的定义 3

1。2。2 PPP项目的基本特征 3

1。3 PPP项目的重要意义 4

1。4 PPP项目审计评价的含义与目的 4

1。4。1 PPP审计项目评价的定义 5

1。4。2 PPP项目审计评价的目的 5

2 PPP项目风险及审计必要性分析 5

2。1 PPP项目风险 5

2。1。1 PPP项目主要风险概述 5

2。1。2 PPP项目风险案例分析 6

2。2 PPP项目风险成因分析 7

2。3 PPP项目审计评价的必要性分析 8

3 PPP项目审计评价指标的构建 8

3。1指标构建的原则 8

3。2指标构建的依据及方法 9

3。3审计评价指标的构建 10