Research On The Construction Of Performance Auditing Index System Of Municipal Engineering TOT Project

With the continuous improvement of China's urbanization level,new requirements for municipal engineering infrastructure have been put forward in terms of quantity and quality.However,the construction of municipal engineering infrastructure requires a large amount of capital investment and a long construction period,bringing financial A huge pressure.On the other hand,since the reform and opening up,after long-term investment and construction,China has formed a large number of stock assets in the municipal infrastructure such as water supply,power supply and heating.These assets are in a state of loss or idleness due to the rigid management system,and they have not fully played their role.Therefore,the Party Central Committee and the State Council actively promote the adoption of the TOP model of PPP projects to revitalize the stock assets in the municipal engineering field,thereby improving its operational efficiency.At the same time,by transferring stock assets,the government can obtain a large amount of funds to build other infrastructure,which not only can reduce the huge pressure on financial commitment,but also effectively alleviate the local government debt crisis.However,since the TOT project has only developed in China in recent years,there are no laws and regulations specifically for the TOT project in China.There are still many problems in the operation of the municipal engineering TOT project,which have a negative impact on the overall performance of the project.Therefore,it is very necessary to conduct performance audits.Based on the research results of PPP project performance audit at home and abroad,this paper uses the literature research method,case analysis method and qualitative and research from the perspective of government audit,based on public goods theory,life cycle theory and “5E” theory.The combination of quantitative and quantitative research methods has in-depth research on the construction of the PPP project performance audit indicator system of the municipal engineering TOT project.Firstly,it analyzes the current lack of laws and regulations and performance auditing index system.In the current municipal engineering TOT project performance auditing practice,it has always been regarded as a general government investment project.The audit focuses on financial performance auditing,audit prevention.The status and problems of sexual and immune functions are not well developed.Therefore,it is urgent to construct a performance auditing indexsystem for municipal engineering TOT projects,clarify auditing standards,and timely discover problems in the operation of municipal engineering TOT projects,and timely rectify and promote their healthy development.Then,the performance auditing index system of the municipal engineering TOT project is constructed.The construction principle,construction ideas and the process of constructing the index system based on the audit identification stage,preparation stage,execution stage and handover stage are introduced.After the case study,the above-built index system was applied to the Z-city central heating TOT project,and the problems in its operation were found,the performance of each stage was analyzed,and the feasibility of the index system was verified to meet other municipal projects.The TOT project performance audit provides the basis.Finally,the safeguard measures of the indicator system are proposed from five aspects.