【作者】 张文；

【导师】 王学军；

【作者基本信息】 兰州大学 ， 公共管理（专业学位）， 2018， 硕士

【摘要】 PPP模式就是一种公私之间的合作模式,其目的是为了实现“双赢”或“多赢”。近年来,其在世界范围内获得了巨大的发展,并且积累了很多经验。我国在PPP领域也获得了巨大的发展,当前涵盖的范围已经拓展到了地铁、高速公路等领域,更在公共设施和公共服务领域迅速推广。PPP模式爆发式增长背后,也存在着诸多问题。一方面,PPP项目运营中民营企业承担了绝大部分的责任和风险,面临收益预期长、后期附加建设量大以及回购难等问题;另一方面,受政府决策程序不规范、法律保障体系不健全等因素影响,社会公众作为PPP项目的消费者可能需要承担更高的价格,无法享受到公共产品和服务带来的福利。为确保公共政策、公共资源、公共服务、公共利益最优化、最大化,审计机关重点围绕PPP项目绩效开展审计工作,重新审视这种新业态、新趋势,履行审计监督职责。本文首先以公共项目管理理论、公共服务外包理论、新公共管理与治理理论、公共价值管理理论等为基础,从多个角度阐述PPP项目的基本内涵、定义和本质,为论文研究提供理论支撑,并以审计角度为切入点,理清PPP项目绩效审计的思路和方法,探讨审计的目标、程序、技术方法、内容等,为PPP项目绩效审计评价提供实质性依据。其次,结合构建的指标体系,围绕兰州威立雅水厂PPP项目,从绩效审计角度出发,评价项目运营现状、实施效果等,并指出了当前项目运营过程中存在的主要风险,另外还借鉴了国内外PPP项目运营模式,为优化兰州威立雅水厂项目运营提供借鉴。最后,基于绩效审计评价结果提出兰州威立雅水厂PPP项目改进思路。通过全文的研究论证,针对绩效审计评价分析结果,反思威立雅水厂PPP项目实施过程中存在的问题,分析原因,提出优化该PPP项目运营管理的对策和建议,促进其PPP项目保障体系的规范和完善。更多还原

【Abstract】 Public-Private-Partnership model as a kind of public-private hybrid has been rapidly developed in the world for achieving a win-win cooperation.Recently,the field of PPP model used in our country is expanded gradually,covers not only highways,subways and other infrastructure areas,but also public construction and service areas.Although the PPP model has made abundant achievements,there are still many problems.On the one hand,the private enterprises in the operation of PPP projects assume most of the responsibilities and face problems such as the long expected earnings period,the large amount of additional construction and the repurchase difficulty.On the other hand,because of the substandard decision-making process and the incomplete law security system and other factors,the public may need to pay a higher price and cannot enjoy the welfare of the public products and service.Based on the new trend,in order to ensure the effective use of public policy,resources,service and interest,the audit institutions which give full play to the constructive role of the audit and supervision focus on the performance of the PPP projects.Based on the theory of public project management,public service outsourcing,public governance and public value management,the article explains the basic connotation,definition and essence of the performance evaluation of the PPP projects from various angles.And,the article clarifies the ideas and methods of the PPP project performance audit,discusses the audit target,program,technique and content and so on.From the point of performance audit,the article based on the PPP project of Lanzhou Veolia Water Plant evaluate the operation status,implementation and the main risks.In addition,borrowing from the experiences of other PPP projects abroad,the article analyzes the operation process of Lanzhou Veolia Water Plant project in order to optimize the service and put forward a detailed scheme of improvement.Finally,by means of analysis,the problems in the operation process will be reconsidered and the construction methods will be optimized which is useful to promote the standardization and improvement of the PPP project of Lanzhou Veolia Water Plant.更多还原