Project financing on the basis of public-private partnership: performance audit, performance criteria
Makarov I.N.1, Sokolov V.P.2, Spesivtsev V.A.1
1 Финансовый университет при Правительстве Российской Федерации, Липецкий филиал, Липецк, Россия
2 Воронежский государственный университет инженерных технологий, Воронеж, Россия
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Journal paper
Russian Journal of Entrepreneurship *
Volume 18, Number 15 (August 2017)
* Этот журнал не выпускается в Первом экономическом издательстве
Abstract:
This article is a sequel of our research on the analysis, assessment and performance audit of project financing in mixed public-private projects. The paper focuses on the problem of development of sectoral performance criteria of these projects and on the need for their periodic review because of technology changes in industries and in socio-economic realities in the country.
Keywords: public-private partnership, budgetary funds, project financing, performance audit, tax flow
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