题目内容

PPP模式，是指在基础设施及公共服务领域，政府和社会资本基于合同建立的一种合作关系。旨在利用市场机制合理分配风险，提高公共产品和服务的供给数量、质量和效率。()

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Ivan grew up in the business and has helped his parents out since he was a young boy. As he grew up, Ken and Steffi gave him more and more responsibility in the hope that he would one day take the business over. By the end of 2009, Ken made sure that Ivan drew more salary than Ken and Steffi combined as they sought to ensure that Ivan was happy to continue in the business after they retired.
During the audit for the year ended 31 March 2010, a member of Watson Shreeves was performing the audit as usual when he noticed a dramatic drop in the profi tability of the business as a whole. He noticed that whilst food sales continued to be profi table, a large amount of inventory had been sold below cost to Barong Company with no further explanation and it was this that had caused the reduction in the company’s operating margin. Each transaction with Barong Company had, the invoices showed, been authorised by Ivan.
Mr Shreeves was certain Ken and Steffi would not know anything about this and he prepared to tell them about it as a part of his annual end of audit meeting. Before the meeting, however, he carried out some checks on Barong Company and found that it was a separate business owned by Ivan and his wife. Mr Shreeves’s conclusion was that Ivan was effectively stealing from ‘Happy and healthy’ to provide inventory for Barong Company at a highly discounted cost price. Although Mr Shreeves now had to recommend certain disclosures to the fi nancial statements in this meeting, his main fear was that Ken and Steffi would be devastated if they found out that Ivan was stealing and that it would have long-term implications for their family relationships and the future of ‘Happy and healthy’.
Required:
(a) Explain how a family (or insider-dominated) business differs from a public listed company and, using evidence from the case, explore the governance issues of a family or insider-dominated business. (10 marks)
(b) Mr Shreeves is a professional accountant and auditor. Explain why he is considered a professional by society and describe the fundamental principles (or responsibilities) of professionalism that society expects from him and all other accountants. (7 marks)
(c) Discuss the professional and ethical dilemma facing Mr Shreeves in deciding whether or not to tell Ken and Steffi about Ivan’s activity. Advise Mr Shreeves of the most appropriate course of action. (8 marks)

建设-运营-移交根据获利性来分，属于准经营性项目。()

PPP合同方式在政府和社会资本之间建立一个平等合作的长期合伙伴关系，双方能够利益共享、风险分担，实现物有所值。()

转让-运营-移交(TOT)的合同期限一般不超过3年。()