The Research On Performance Audit Mechanism Of PPP Project

In accordance with the overall planning of investment and financing system formulated by the state,in the past three years,China has formulated a number of rules,opinions and methods,PPP model has a relatively complete framework,government and social capital to cooperate,by which way,along with the process of how to cooperate,have a more exact guidance.To ensure that the PPP mode to achieve the desired effect,there must be a relatively perfect supporting measures,including model establishment,implementation and feedback,and the current PPP mode of the biggest drawbacks is the lack of PPP audit,there is no established perfect for PPP project performance audit independence mechanism.In this paper,the author first interprets the PPP model,and then explains what is the performance audit and the establishment of the audit mechanism,the author focuses on the specific meaning of the PPP project performance audit.The author takes the theory of public goods and public finance theory,stakeholder theory,accountability theory and the principal-agent theory as a reference,explains why the need for performance audit of PPP project,and how to determine the audit subject and audit content and process,constructs the framework of performance audit mechanism of PPP project.The author analyzes the construction of performance audit mechanism of the UK PPP project process and effectiveness,and the performance audit mechanism of public projects in China compared to our country,the author put forward some suggestions on how to construct the project performance audit mechanism to the PPP project as the main body.The establishment of performance audit mechanism of PPP project,there must be a complete audit plan,there is a relatively perfect audit procedures,and clear audit content,to predict the risk of PPP in the process of project,and think from what aspects of risk prevention and control.