Research On Tracking Audit Of The PPP Project

The government and social capital cooperation(PPP)model is becoming an important force to improve the quantity and efficiency of the supply of public goods and services in China.According to the project database from the Ministry of Finance the PPP comprehensive information platform 2,185 PPP projects were completed in 2018,with a total investment scale of 2.73 trillion RMB.Under the background of rapid development of PPP,it is inevitable to confuse good and bad characters.Compared with the traditional government investment in public projects,the number of the objects involved in the the PPP project investment and financing construction is big in the process of project investment,high project investment,long construction period,high risk,the traditional government public project audit supervision adopts the post audit method,have been unable to ensure comprehensive prevention and control project risk,so explore suitable audit supervision method for the PPP project is imperative.In this article,through deep analyses the connotation,characteristics and specific implementation process of PPP project,study the implementation of the PPP project tracking audit of the audit scope,audit elements and key contents of the PPP project,using experience of other countries for reference,combining with the domestic a PPP project examples demonstrate the PPP project tracking audit risk and monitoring points,explore the more effective the PPP project tracking audit countermeasures,the main research are as following.First,the theoretical basis of PPP project tracking audit.On the theoretical basis of principal-agent theory,"value for money" theory,this paper analyzes deeply the connotation,characteristics and specific implementation process of PPP projects,analyzes the audit scope of PPP project tracking audit,and clarifies relevant audit elements and contents.Second,the international experience of PPP project follow-up audit can be used for reference.By studying the practical experience of foreign PPP project tracking audit,the problems existing in our country's PPP project audit are found in depth,and the risks and monitoring points of our country's PPP project tracking audit are clarified.Third,PPP project tracking audit case analysis.Select a representative specific case of PPP project,doing comprehensive analysis of its preliminary preparation,construction implementation,operation and maintenance,etc.,so as to summarize the risks and monitoring points existing in the case tracking audit work,so as to provide an effective reference forexploring the tracking audit path of the PPP project.Fourth,explore the tracking audit countermeasures of PPP projects.On the basis of theory and practice,and in accordance with the purpose and principles of PPP project tracking audit,this paper explores the countermeasures of PPP project tracking audit supervision,and focuses on solving the implementation factors,audit implementation process and audit risk response strategies of PPP project tracking audit,so as to provide reference for solving the difficulties of PPP model implementation in practice.