Title :
The Risk Modeling and Audit Supervising for Transport Public Private Partnerships in China
Author :
Bao, Jianhua ; Fang, Shijian ; Yang, Feng ; Fang, Wenli
Author_Institution :
Sch. of Econ., Nanjing Audit Univ., Nanjing, China
Abstract :
In this paper, hierarchical holographic modeling (HHM) is used to identify the risks in transport PPPs under the perspectives of contractual nature of PPPs, institution and cultural environment, and inadequate supervision. Then, we propose that the traditional financial audit approach can not effectively control risk on PPPs, and furthermore, we give an analytic framework of audit supervision for transport PPPs by combining the approaches of modern risk-orient and performance audit to control the risks.
Keywords :
auditing; contracts; public administration; risk management; transportation; China; audit supervising; contractual nature; cultural environment; hierarchical holographic modeling; risk modeling; transport public private partnerships; Biological system modeling; Contracts; Economics; Government; Investments; Law; Resource management;
Conference_Titel :
Logistics Engineering and Intelligent Transportation Systems (LEITS), 2010 International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-8776-9
Electronic_ISBN :
978-1-4244-8778-3
DOI :
10.1109/LEITS.2010.5664968
