Research On Performance Audit Evaluation System Of PPP Project

In recent years,China's PPP model has always been hot,and it will be an important form of public service in the future.March 2017,to deepen the reform of the central leading group meeting examined and adopted the "on deepening the reform of financing system of opinions",which clearly pointed out the need to improve the government investment system,play a guiding role in good government investment and expansion effect,improve the cooperation of government and social capital(PPP)mode.From the development and Reform Commission to the government,the PPP project is being expanded to strengthen the investment.The national development and Reform Commission has reviewed the projects submitted by the national development and Reform Commission and established the PPP project library of the national development and Reform Commission.But in China,compared to other countries,the PPP project practice later,theoretical research is limited,resulting in our country has not established the performance evaluation system of PPP project perfect,our country has promulgated the"PPP project" VFM "guide",but did not practice inspection and implementation of good.Under such conditions,the research of PPP project performance evaluation method and system can provide theoretical and practical guidance for the establishment and improvement of PPP performance audit evaluation system in theory and practice,which has important practical and theoretical significance.The author begins by collecting domestic and foreign related articles,papers,reports,research focuses on the status quo and summary of the current PPP project performance evaluation of the PPP project,analyze the related concepts of performance audit of the PPP project,and project related in accountability theory,stakeholder theory,life cycle theory on the study of PPP project performance audit evaluation target and evaluation index system,in-depth analysis of PPP project performance audit evaluation system,and on this basis,analysis of the use of ZY County Rural Highway PPP project performance audit evaluation system case,evaluation system of performance audit of the project in the hidden dangers,and puts forward some measures to ensure how to improve the PPP project performance audit evaluation system,the application of the research results,can provide guidance for the performance evaluation of PPP project in China,promote the The scientific development and efficiency of the PPP project in China can also provide the basis for the government to make decisions and supervision of the PPP project.