【作者】 杨涛；

【导师】 张华； 陶萍；

【作者基本信息】 哈尔滨工业大学 ， 会计硕士（专业学位）， 2024， 硕士

【摘要】 最近几年,我国对基础设施建设方面的投资力度逐渐加强,为减轻地方的财政压力、保证投资项目可靠进行,我国政府开始在基础设施建设领域采取地方政府与企业进行合作(PPP模式),随着PPP模式越来越多的有利措施不断颁布,各级省市政府也开始采用该种模式进行基础设施建设。但是我国此前并未采取过PPP模式,在实施PPP项目的过程中,很多问题也逐渐显露出来,并且在2023年前后,PPP项目暂停进入财政部PPP项目库。因此,我国对于PPP项目审计也是越来越重视了,但是PPP项目不同于传统的投融资项目,给审计开展工作带来诸多的挑战。针对PPP项目审计又多是由政府方主导,即政府审计,鲜有社会角度主导审计PPP项目,所以这对于会计师事务所审计PPP项目无疑又增加了一定难度。本文主要以J集团参与的6项道路建设PPP项目为案例,从Y会计师事务所角度对该项目进行审计。首先,通过发现PPP项目中可能产生的风险影响因素,对其进行初步识别,然后使用问卷调查法询问相关专业工作人员,进而确定最终的PPP项目审计风险影响因素;其次,用层次分析法和模糊综合评价法分别定性和定量构建审计风险评估模型,确定PPP项目中风险较高的因素;最后,分析存在的审计风险,并找出产生的具体原因,同时提出审计风险防范措施,站在Y会计师事务所角度建立适当的内部控制以支持审计风险防范措施,旨在提高PPP项目的审计质量。更多还原

【Abstract】 In recent years,China’s investment in infrastructure construction has gradually strengthened.In order to alleviate local financial pressure and ensure the reliability of investment projects,the Chinese government has begun to adopt the PPP model of cooperation between local governments and enterprises in the field of infrastructure construction.With the continuous issuance of more favorable measures in the PPP model,provincial and municipal governments at all levels have also begun to adopt this model for infrastructure construction.However,China has not previously adopted the PPP model,and many problems have gradually emerged during the implementation of PPP projects.Around 2023,PPP projects will be temporarily suspended from entering the PPP project database of the Ministry of Finance.Therefore,China is paying more and more attention to PPP project auditing.However,PPP projects are different from traditional investment and financing projects,which brings many challenges to the audit work.The audit of PPP projects is mostly led by the government,that is,government audit,and there is rarely a social perspective leading the audit of PPP projects.Therefore,this undoubtedly increases the difficulty for accounting firms to audit PPP projects.This paper mainly takes the PPP project participated by J Group as a case to audit the project from the perspective of an accounting firm.Firstly,we identify the possible risk factors in the PPP project,and then use the questionnaire method to determine the final factors of the hierarchical analysis and fuzzy comprehensive evaluation method to determine the factors with high risk in the PPP project.Then,the existing audit risks are analyzed to find out the specific reasons,and the audit risk prevention measures are put forward.From the perspective of Y accounting firm,the appropriate internal control is established to support the audit risk prevention plan,so as to improve the audit quality of PPP projects.更多还原