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Research On PPP Project Tracking Audit Model Under Mixed Economic Background

Posted on:2018-07-27Degree:MasterType:Thesis
Country:ChinaCandidate:X H HuFull Text:PDF
GTID:2359330515988609Subject:audit
Abstract/Summary:PDF Full Text Request
In the context of increasing national strength,China's international political status has been increasing,and the socialist market economy has developed rapidly in a stable and prosperous political environment.The demand for public construction projects has been increasing day by day.Public construction projects have become increasingly difficult.Economic globalization has created a mixed economic environment,in this context,a wide range of funds into the construction of government public construction projects,the formation of a new construction project model-PPP project.How to monitor and audit the PPP project has become the main issue of public works projects at this stage.This paper mainly through normative research and case study of the two methods for PPP project tracking audit issues to carry out specific research.First of all,for the PPP research background,domestic and foreign research within the subject to sort out the situation.Secondly,it introduces the relevant theories involved in the PPP project model,and explains the relevant policies and regulations of the PPP projects in China,and defines the relevant concepts.Again,for the industry PPP project tracking audit status quo statistical analysis,the formation of statistical reports.Fourth,for a representative G project,put forward a targeted tracking audit program(design).Combined with the case project,for the industry public utilities public and private joint venture mode of audit methods and models to propose solutions.Finally,the countermeasures and suggestions are put forward for the development of PPP audit model and the possibility of practical application.Through the above research,it is concluded that the PPP construction project must be audited by the government as the main auditor and the PPP project,and the whole process tracking audit plays an important role in saving the resources of the PPP project.At the same time,the whole process of the PPP project should be audited The construction project itself,the budget audit and the final accounts of the conclusion of the conclusion.According to the above conclusions,this paper puts forward that we should combine the actual development of PPP project and promote the construction of relevant laws and regulations in the field of PPP project construction.At the same time,in the whole process of project setting,we should follow the daily business of the project,For the construction of the whole process of tracking and supervision and management.In this paper,the research on the audit model of PPP project is based on many researches of predecessors' scholars,and it is not enough and detailed for the specific audit program and theoretical review of PPP project.For this case of specific data analysis and expansion,but also more simple.Due to the level of the author's own limit,the proposal and countermeasure for the audit mode of the whole process of the PPP project may not be universally applicable to all the PPP projects under construction.The audit program for the specific PPP project needs to be further improved.
Keywords/Search Tags:PPP, Tracking audit, Government Audit
PDF Full Text Request
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