Research On The Construction Of Performance Auditing Evaluation Index System For Ecological Environment PPP Projects

At present,in the context of the new economic normal,in order to effectively prevent local government debt risks and improve the efficiency of public services and public goods supply,China actively introduces and vigorously promotes the development of PPP mode.According to the data of the project management library of the Ministry of Finance and the Social Capital Cooperation Center,as of December 31,2018,a total of 808 ecological and environmental PPP projects were implemented in China,with a total investment of about 880 billion RMB.As a public infrastructure,the ecological environment PPP project is an important way for government departments to fulfill their environmental responsibility.Whether the eco-environment PPP project has a sufficient and reasonable project argument as the basis in the early stage of construction,whether it is quality and quantity,orderly advancement,and completion on schedule in the middle of construction,whether to realize value for money and benefit from project benefits in the later stage of construction.It is necessary to provide timely feedback to the public as a consignor to promote the good operation of the government’s entrusted environmental responsibility,which has led to the audit supervision of the ecological environment PPP project.At present,China’s overall attention to PPP project performance audit evaluation indicators is low,and at the same time,it does not specifically construct a corresponding performance audit evaluation index system for ecological environment PPP projects,which leads audit institutions and auditors to carry out PPP performance audit work.There is a lack of certain normative and objective nature,which is not conducive to the extensive practice of PPP project performance audit in the ecological field.Therefore,the establishment of a set of applicable evaluation index system,so that auditors can follow the rules and evidences of the performance audit of ecological environment PPP projects,and have important significance for the development and regulation of PPP project performance audit work in China’s ecological field.The article begins with the relevant literature research data at home and abroad,and clarifies the basic concepts of PPP model,ecological environment PPP project and performance audit.Then through statistical research on the PPP data of ecological environment in China,summarizes the overall development status of PPP projects in the ecological field,and analyzes the main characteristics of the performance audit of ecological environment projects under the PPP model in China.Secondly,from the perspective of audit practice,audit coverage and the inherent needs of ecological construction,the necessity of constructing the performance audit evaluation index system of ecological environment PPP project is discussed.The feasibility of the index system construction is demonstrated from the external supply level of policy environment and experience.Then,based on the research of existing PPP performance audit evaluation indicators,from the perspective of performance auditors,combined with the performance audit characteristics of ecological environment PPP projects,targeting economy,efficiency,effectiveness and environmental,project identification,project preparation,project procurement,project execution,and project handover are time dimensions.The PSR conceptual framework model is used as an internal logical dimension to construct an ecological environment with 10 stress indicators,21 status indicators,and 40 response indicators.A PPP project performance audit evaluation index system,and a brief description of the corresponding indicators analysis method.Finally,the paper selects the DL Lakes interception PPP project as a typical case and applies it to the performance audit evaluation index system of the above-mentioned design,which verifies the applicability and feasibility of the index system.The main contribution of the article lies in the comprehensive characteristics of the performance audit of ecological environment PPP projects.The system integrates the whole life cycle theory and PSR conceptual model theory,and follows the audit pressure faced by performance auditors and follows the “cause-effect-response”.The logical sequence design of “Reaction” constructs the performance auditing evaluation index system of ecological environment project under PPP mode,which provides useful reference and application reference for auditing agencies and auditors to carry out the concrete practice of ecological environment PPP project performance auditing.