| At present,local debt has risen year after year,central control has continued to strengthen,and the demand for infrastructure construction has been increasing in all sectors of society.PPP(Public-Private-Partnership,government and social capital cooperation,referred to as PPP,the same below)came into being.How to effectively and accurately evaluate the development of PPP projects and ensure the realization of the rights and interests of relevant parties has become a topic of public concern,which has led to the discussion of the audit evaluation system of PPP projects.As a kind of construction project to improve the living environment and improve living standards,the comprehensive management of municipal rivers is related to the interests of the people.Conducting follow-up audit work on this type of PPP project can better guarantee the smooth realization of public rights and interests,and at the same time ensure project construction.However,at present,various problems of PPP construction projects are frequent,and the reasons for the investigation are not perfect.The lack of basis for the audit work is an important reason.Therefore,it is necessary to study the tracking audit evaluation system of municipal river comprehensive management projects under the PPP mode.Inconsistent with the practical needs,the theoretical discussion of PPP mode and tracking audit focuses on the concept,significance and status of the two,although Fang Jun and other scholars have studied the whole process of tracking and evaluating the evaluation index system of PPP project.However,it has not been combined with PPP stages,and the index system has been constructed from multiple dimensions.Many scholars use the performance audit "5E",evaluation dimension to construct the index system for PPP projects,but the performance audit does not cover the content of the PPP audit system.Therefore,the current theoretical research is not very targeted for index construction.It is necessary to study the construction of multi-dimensional tracking audit system for projects under PPP mode.This paper firstly sorts out and defines relevant literature,theories and concepts.Starting from the current situation of relevant research,it clarifies the practical needs of index system construction.The principles of index construction are further analyzed,the scope of audit is accurately defined,and the index system is established from the perspectives of legality,integrity,reasonable accuracy,qualification,effectiveness and efficiency.Finally,in combination with the case of project X,this paper USES the evaluation index system for evaluation,USES the analytic hierarchy process to determine the weight of each index and the comprehensive evaluation method to determine the index score,so as to obtain the index evaluation results and analyze the applicability of the index system.Through the research of this paper,the following conclusions are obtained:combined with the PPP project construction process,the comprehensive construction of multi-dimensional tracking audit evaluation index system can meet the actual needs of PPP project tracking audit.The indicator system plays a positive role in the comprehensive and systematic evaluation of PPP projects and is conducive to the healthy development of projects.For the first time,the index system is targeted at the project of comprehensive municipal river management under PPP mode,which is more targeted and operable and has practical application significance.On the basis of the research and construction of the PPP project tracking audit index system,the evaluation index system of X project tracking audit under the PPP mode is constructed.The construction content and method have certain reference value.Based on the analysis of the tracking audit evaluation index system of the comprehensive governance project of municipal river course,this paper generalizes the system and provides the framework and ideas for the establishment of the PPP project tracking audit evaluation index system. |
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