Research On PPP Project Tracking Audit Strategy Based On Case Analysis Of M Project In C City

At present,urbanization continues to push forward in China.New type of urbanization has become the heart tactic of China's modernization construction,and the corresponding infrastructure construction,such as medical facilities,pension services and transportation facilities,is facing more and more pressure.In social life,infrastructure construction can provide public services for production and life,the essence of which is the material engineering for providing services.The construction of infrastructure can achieve the purpose of ensuring the normal operation of the social and economic activities of the country and the region,so the construction of infrastructure is of great significance.However,the rapid expansion of infrastructure demand is likely to lead to a huge funding gap.At present,the financial budget in our country is far from satisfying the great demand of infrastructure construction,and the PPP model provides a way of thinking to solve this problem.At the same time,with the development of the PPP model,many funds poured into the infrastructure projects,and how to conduct effective supervision and audit has become a difficult problem.The PPP project is a long construction period,large amount of funds,involving related parties,with the gradual implementation of tracking audit in construction project,PPP project tracking audit method,the utility is worth studying,has important significance to the research results of the PPP project operation specification.In this paper,literature research and case study are combined to study.First,through a large number of literature reading,we clarify the related concepts and characteristics of PPP project tracking audit,and explain it from the perspective of public finance theory,principal-agent theory and stakeholder theory.Secondly,this paper expounds the development and existing problems of the current PPP project tracking audit.Finally,taking the case of M project in C city as the background,combined with the related theories of PPP project tracking audit,taking the implementation status of PPP project tracking audit as the starting point,the implementation strategy of tracking audit is studied.The research of audit strategy is mainly aimed at the scope,resources and content of the M project in C City,and it is realized through the design of C city M project tracking audit.Based on the actual implementation process,we analyze the benefits of implementing follow-up audit to verify the effectiveness of the scheme,and analyze the audit difficulties of the project,laying the foundation for further improvement.Finally,according to the C M project case,put forward to improve the PPP project tracking audit suggestions,to improve the tracking audit of personnel quality,audit plan,audit environment,audit information on several aspects,so as to formulate reasonable audit strategies for the research of tracking audit of PPP project to provide a reference.