Research On The Follow-Up Audit Mechanism In Public-Private Partnership

Public Private Partnerships(PPP),as a mode of investment and financing and inn ovation of public goods supply mechanism,has been rapidly promoted in municipal en gineering,transportation and other industries in recent years,and the number of projec ts and the scale of investment are increasing.Impact,two aspects of the promotion of PPP model on the one hand,if it is used properly will increase the government net,to promote the healthy development of social economy;on the other hand,if its imp roper use,not only difficult to resolve local debt problems,but will further produce g overnment spending potential liability,the negative impact of the risk of financial secu rity health,the government of the national economy can not be ignored.The national audit has a "basic role" in the national governance system,which is the immune syste m of "preventing,revealing and resisting" the risk factors of the national economy.In particular,a number of opinions on establishing synergy regulatory mechanism for in novative investment management have clarified the regulatory responsibilities of audit departments,pointing out that we should strengthen auditing and supervision of other public projects built in cooperation between government and social capital.The audit department "" 13 th Five-Year "national audit work development plan" is also clear that we must strengthen the other government investment,government and social capital c ooperation,the construction of public product and public service project audit "and" c ontinuous tracking audit of local government debt,maintain financial security".Accordi ng to the audit department to find out the real situation can be found to reduce the P PP mode of government debt risk,to a certain extent,however,with the continuous P PP model was introduced to the public construction project in PPP,entering the social capital has brought many new problems for the national audit mode of traditional co nstruction project.For example,whether the PPP project can accept the national audit,who should be examined,how to locate the target of PPP project audit,what the ke y point of audit should be and so on,and further research is needed to clarify the re search of theory and practice.Firstly,according to the risk and supervision of PPP model,PPP model and track the status of audit project audit such as literature review,followed by a clear PPP pr oject tracking audit connotation,with stakeholder theory,accountability theory analyzesthe theoretical basis of tracking audit of the PPP project,also came out of its place in the environment of policy.Then,according to the comparative analysis of two PPP cases at home and abroad,this paper explores the difference of the PPP project track ing audit in the new era of China's economy.Then,according to the analysis of the f oregoing theoretical framework,we try to build a reasonable mechanism for tracking a udit to protect PPP projects,including three sub mechanisms of audit,commission,ex ecution and reporting,so as to ensure that tracking audit effectively monitors the risks caused by PPP mode.Finally,this paper further improves the implementation path of PPP project tracking audit from the three dimensions of system specification,extensio n mode and technical method.