“一带一路”背景下基础设施PPP项目的审计问题分析

季颖 徐众

[摘 要]“一带一路”倡议的提出，沿線国家的基础设施建设迎来了新的发展机遇。PPP模式是更快更好建设沿线国家基础设施的共赢模式，能更好地实现共同繁荣的目的，但在实践中PPP模式依然存在很多问题。同时由于跨境项目监管少、政治主体差异大、地域环境了解少等问题，导致基础设施PPP项目的审计容易出现定性审计工作流程缺乏、政府绩效审计不易衡量、实地考察审计难以验证等问题。重视项目预算编制过程审计、加强项目实施期间工程质量以及进度的审计、强化以项目为导向的绩效审计，在一定程度上可以降低基础设施PPP项目审计面临的风险，对于维护“一带一路”背景下的PPP基础设施项目的运作具有重要作用。

[关键词]“一带一路”; PPP项目;审计;问题;分析

[中图分类号] F239.63[文献标识码] A[文章编号] 2095-3283（2020）07-0037-04

Analysis on Audit Problems of Infrastructure PPP Projects

under the Background of " the Belt and  Road"

Ji Ying    Xu Zhong

（Nanjing Audit University， Nanjing Jiangsu 211899）

Abstract： with the proposal of "the Belt and  Road"， the infrastructure construction of countries along the belt and road has ushered in new development opportunities. PPP mode is a win-win mode for faster and better construction of infrastructure in countries along the belt and Road， which can better realize the purpose of common prosperity. However， in practice， there are still many problems with PPP mode. At the same time， due to the lack of supervision of cross-border projects， large differences in political subjects， little understanding of regional environment and other problems， the audit of infrastructure PPP projects is prone to lack of qualitative audit work process， difficult to measure government performance audit， difficult to verify on-site audit and other problems. Attaches great importance to the project budget process audit， strengthen project quality and schedule of audit during project implementation and to strengthen the project oriented performance audit， to a certain extent， can reduce the infrastructure PPP project audit risk， to maintain "area" under the background of the operation of PPP infrastructure projects plays an important role.

Key Words： "the Belt and  Road"; PPP Project; Audit; Problems; Analysis

一、引言

（一）研究背景

2019年4月，随着第二届“一带一路”国际合作高峰论坛的举行，我国与“一带一路”沿线国家有了更加紧密的合作。为与“一带一路”沿线国家携手同行，基础设施建设成为首要关注的问题，其中政府与社会资本合作模式（Public-Private Partnership，以下简称PPP）成为当前解决基础设施建设问题最有效的对策。“一带一路”国家基础设施建设需求强烈，为社会资本提供了巨大的市场机会。“一带一路”倡议坚持共商、共建、共享的原则，与PPP模式秉持的理念：平等协商、长期合作、利益共享不谋而合。在“一带一路”沿线，基础设施建设采用PPP模式，可以充分吸收社会资本，利用金融杠杆，保证基础设施的投资，加快基础设施的发展。……