Research On PPP Project Trackin Audit

With the rapid development of the national economy,China's infrastructure construction projects are increasing.In order to reduce local hidden debt risks,reduce fiscal pressure,and prevent financial risks,PPP is used in various public construction projects(government and social capital.Cooperation)mode.However,due to the chaotic management of PPP projects,local governments have violated regulations and illegal financing,project operations are not standardized,and funds have been illegally occupied.Therefore,the state needs to supervise and manage the PPP project,so it needs to be audited.Moreover,since the PPP project has the characteristics of long project duration,more complex content,and many interference factors,the infrastructure project needs to track and audit the whole process of the PPP project.However,most of the research on the PPP project is currently in the PPP operational process and risk management,and the audit research on the ppp project is still in a blank stage.Article from the perspective of government audit,according to the theory of literature research,case analysis,induction as a research method,first of all,starting from the basic theory of the PPP project tracking audit,detailed discusses the theoretical basis and the necessity of the audit,the public goods theory,stakeholder theory,fiduciary duty theory for the study of the theoretical basis.At the same time,this paper introduces the difference between PPP project tracking audit and traditional tracking audit from four aspects:audit object,audit basis,audit procedure and audit focus.Secondly,this paper introduces the case of PPP project tracking audit of bird's nest national stadium,studies and analyzes a series of problems in the process of PPP project tracking audit of bird's nest national stadium,such as contradiction of audit evaluation basis,and fuzzy tracking audit intervention time point.Finally,some feasible countermeasures and integrating audit resources.I hope this article can be helpful to the development of PPP project tracking audit.