Research On The Audit Of Pension Service Projects Under The Mode Of Public Private Partnership

In 1990's China has entered the aging society,the rapid rise along with the aging of the population family structure gradually turned into"the two young people raise four old man"mode,the traditional pension model already can't satisfy the people's growing multi-level and diverse needs.The government has issued relevant documents to promote development of pension services,in the new period to explore the new patterns and mechanisms of pension services.The reports of the 19~thh Communist Party of China pointed out that"ensuring and improving people's livelihood should seize the people most concerned about,the most direct,the most realistic problem","provide for the aged is becoming the people most concerned about,the most direct,the most realistic problem.The promotion of Public Private Partnership(PPP)is of great significance for increasing the supply capacity and efficiency of public service projects,and preventing and resolving the risk of local government debt.With a series of policies to encourage the introduction of government and social capital cooperation(PPP)under the mode of pension service industry is facing development opportunities,the government ordered to guide social capital into the pension services,provides a new mode for the sustainable development of pension service industry under the new situation.But the promotion of new mode is also accompanied by some problems.The main body of PPP project investment is complex,the risk sharing of projects is not balanced,and the efficiency of public services is difficult to guarantee.As an immune system to prevent and expose contradictions and risks in economic and social operation,government audit is of great significance for maximizing the economic and social benefits of PPP projects.The PPP project has a long life cycle from project identification to handover.The traditional government audit with post audit as the main mode has not met the project requirements under PPP mode.This article in the new public management theory,principal-agent theory and accountability theory,stakeholder theory,theory of institutional change of New Institutional Economics and life cycle theory,from the construction project audit and performance audit of the existing audit mode,constructs the whole life cycle PPP endowment service project audit model based on.A comprehensive coverage analysis is carried out on the five stages of the project's life cycle through comprehensive comparative analysis,project dynamic comparison and public survey.This paper also combines the case of the L City nursing home project,and tests the feasibility of the construction of the PPP pension service project audit model.This paper tries to build a PPP model for the old-age service project audit,which has a certain reference significance to enrich the PPP project audit theory and practice experience.