| PPP model is public-private partnership.Until 2014,the State Ministry of Finance issued a formal announcement.Since then,local policies have been frequent and PPP projects have gradually increased.As of December 31,2017,In the PPP project integrated information platform the total number of management library projects in China is 7,137,with an investment of 10.8 trillion yuan.With the rapid development of PPP projects,there are many irregularities and irrationalities in PPP projects in different regions,resulting in the loss of public interests.National audit is an important part of the multi-level supervision and management system of PPP projects.The audit institutions in countries such as the United Kingdom,Australia,and India have early noticed the risks of PPP projects and conducted timely audit and supervision of PPP projects.In China,because of the late start of PPP,government audits have relatively late audits of PPP projects.The General Office of the State Council,the Ministry of Finance,the National Development and Reform Commission,and the National Audit Office have issued a document stressing that audit and supervision of PPP projects should be strengthened.However,due to lack of convergence of policies and lack of specific PPP project audit guidelines,it is difficult to operate in practice.In the process of auditing PPP projects by the current government auditing department,the audits of PPP projects and general public investment projects have not been completely discriminated and basically operated in accordance with the general auditing project,resulting in unsatisfactory audit results.PPP project performance auditing is a performance auditing model that systematically and comprehensively evaluates PPP projects and puts forward audit opinions so as to enhance the quality of public service provision and shield the interests of the people.The PPP project performance audit is different from the traditional government-led investment audit.The auditors must treat the social capital and the government as equal subjects,and safeguard the legitimate rights and interests of the various stakeholders of the PPP project.The focus is on value for money,government debt risk,project decision-making,contract terms and risk allocation,project costs,policy performance,etc.,of which the key is value for money,project contracts,government procurement and internal control auditFirst of all,it elaborates the theoretical basis of PPP project performance audit,mainly including two aspects of PPP project and performance audit,including the concept and risk of PPP project,the concept and constituent elements of government performance audit,and the concept of PPP project performance audit.Secondly,a detailed analysis of the cases of sewage treatment PPP project in LG counties and cities was conducted.Based on the findings of the problem-analysis reason-solution,Based on the status quo of the performance audit of the sewage treatment PPP project in LG County,the outstanding problems and reasons in the performance audit of the sewage treatment PPP project in LG County were analyzed.Suggestions for improving the performance audit of the PPP project were proposed.The full text consists of six parts.Except for the introduction and conclusion,the second part to the fifth part are the focus of the full text.The second part is the overview of PPP project performance audit.First of all,the concept of PPP project is described.Next,the various risks of PPP project are introduced.According to the risk-oriented principle,the audit procedure should be designed in accordance with the actual situation of each PPP project.Second,based on the theoretical basis of PPP performance audit,the concept of PPP project,the concept and constituent elements of government performance audit,the concept of PPP project performance audit is discussed,including the definition,characteristics,content and purpose.The third part is the analysis of the status quo of the performance audit of the sewage treatment PPP project in LG County.Firstly,it briefly introduces the sewage treatment PPP project and performance audit work in LG County,describes the audit procedure of the project team,introduces the auditing focus,and analyzes the existence of its audit process.The main problems are mainly irrational audit intervention time,lack of focus on auditing,lack of analysis on shallow issues,unsatisfactory audit supervision results,unscientific and reasonable performance auditing indicators,difficulty in accounting auditing and project price evaluation.subjective.The fourth part is the reasons for the problems in the performance audit of the sewage treatment PPP project in LG County.The main reason is that the relevant laws and regulations are not perfect.The auditors are influenced by the traditional government-led investment project performance auditing ideas,mainly financial auditing.The corresponding audit procedures have not been designed in accordance with the characteristics of PPP projects.Coupled with the flaws in the performance auditing indicator system and the lack of auditing power.The fifth part is to improve the performance audit of the sewage treatment PPP project in LG County.First of all,at the national level,it is necessary to promote the improvement of related systems,especially the legal norms related to PPP and performance auditing.Secondly,we should combine the characteristics of PPP projects,shift the focus of audits,optimize the audit model,focus on project risk management and the implementation of internal controls,focus on the implementation of value for money,social capital selection,project contract audit,and improve the level of information technology.Third,implement the life cycle audit of the PPP project,focusing on the audit of the project early stage and project implementation phase,to achieve the synchronization of the audit work and the implementation of the PPP project.Finally,improve the audit index system and fully rely on the internal and external audit resources of audit institutions to improve audit quality. |
PDF Full Text Request