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论文编号：	13895
作者编号：	2320200714
上传时间：	2023/6/5 16:17:22
中文题目：	HZ污水处理厂PPP项目审计研究
英文题目：	Audit study of PPP project of HZ wastewater treatment plant
指导老师：	王志红
中文关键字：	特许经营权；污水处理厂；政府与社会资本合作；项目审计
英文关键字：	Franchises; Sewage treatment plants; Government-social capital cooperation; project audit
中文摘要：	“十四五”规划和2035年远景目标纲要强调，要不断深化创新供给侧结构性改革，在此背景下，PPP项目即政府与社会资本合作项目，自2014年发展以来，呈现兴起-发展-井喷-高潮-稳定的发展局势，现如今已经成为助力供给侧改革的中坚力量。随着PPP行业市场规模不断扩大，PPP项目为政府、民众以及市场带来诸多利好的同时，也出现合规风险、财务风险、违约风险等问题，这引起业内人士和学者的注意。一方面，为保护投资者利益，为预期使用者提供真实准确的财务信息和风险提示，会计师事务所作为独立的第三方审计机构不断参与进来；另一方面，国家审计限于审计资源的不足，不断将PPP项目审计承接给会计师事务所。PPP项目相较于一般工程项目而言有其特殊性，如何解决在审计中遇到的难点，是审计人员需要重点解决的问题。 本文从会计师事务所的角度出发，以现代风险导向审计理论为基础，选取了PPP项目种类中占比最大的市政工程类项目，污水处理厂PPP项目发展模式已相当成熟，具备PPP项目的一般特点，具有一定的典型性和代表性。本文以HZ污水处理厂PPP项目为案例主体，分析HZ污水处理厂PPP项目审计的主要内容，主要方法及特别关注点，阐述了会计师事务所在审计PPP项目的全流程以及审计过程中产生的问题，描述了问题的具体表现，归纳问题产生的原因，进而有针对性的提出改进措施。本文旨在基于会计师事务所的视角，为审计PPP项目设计规范化、系统化的审计流程，以期为事务所审计 PPP项目提供一定的借鉴作用，使事务所可以更好识别和应对风险，对资源进行合理的配置，从而提升注册会计师的审计效率和审计质量，使其成果达到高水平。
英文摘要：	The "14th Five-Year Plan" and the outline of 2035 visionary goals emphasize the need to continuously deepen and innovate the structural reform on the supply side, and in this context, PPP projects, i.e., government-social capital cooperation projects, have shown the development situation of rise - development - blowout - climax - stability since their development in 2014, and have now become the backbone of supply-side reform. Nowadays, it has become the backbone of supply-side reform. As the market scale of PPP industry continues to expand, while PPP projects bring many benefits to the government, people and the market, there are also problems such as compliance risk, financial risk and default risk, which have attracted the attention of industry professionals and scholars. On the one hand, in order to protect the interests of investors and provide the expected users with true and accurate financial information and risk tips, accounting firms are constantly involved as independent third-party auditors; on the other hand, national audits are limited by the lack of audit resources, and PPP project audits are constantly undertaken by accounting firms. The difficulties encountered in the audit are the problems that auditors need to focus on. In this paper, from the perspective of accounting firms, based on modern risk-oriented audit theory, the largest proportion of PPP projects in the type of municipal engineering projects, wastewater treatment plant PPP project development model has been quite mature, with the general characteristics of PPP projects, with a certain degree of typicality and representativeness. This paper takes HZ wastewater treatment plant PPP project as the main body of the case, analyzes the main content of the HZ wastewater treatment plant PPP project audit, the main methods and special concerns, describes the whole process of the accounting firm in the audit of PPP projects and the problems arising from the audit process, describes the specific performance of the problem, summarizes the causes of the problem, and then proposes targeted improvement measures. The purpose of this paper is to design a standardized and systematic audit process for auditing PPP projects based on the perspective of accounting firms, with a view to providing some reference for firms to audit PPP projects, so that firms can better identify and cope with risks and make reasonable allocation of resources, thus improving the audit efficiency and audit quality of CPAs and achieving a high level of results.
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