| China's PPP projects continue to grow rapidly,the process of social democratization is gradually accelerating,and the government and citizens are paying more and more attention to the performance audit of PPP projects.However,China's performance audit practice and research is still in its infancy.At present,there are many research results on PPP performance audit evaluation index in our country.The purpose is to solve some difficulties and weaknesses in the process of audit performance audit,improve the quality of PPP performance audit,so as to further ensure the rational use of public resources and promote the sustainable development of social resources.Mainstream performance audit is to supervise the operation and management effect,fund use effect and policy implementation of PPP project,but its audit content,evaluation index and method are still imperfect.Research on performance audit.For example,the traditional performance audit framework is not applicable,does not take into account the needs of both auditors and auditees,as well as the performance evaluation indicators in the public accountability is not reflected,the principal-agent objectives are inconsistent.For urban rail transit,this paper combs and refers to the domestic and foreign PPP project performance audit evaluation indicators,combined with the characteristics of urban rail transit PPP project,using the H subway line 1 project as the research and application of entrusted responsibility,principal-agent,stakeholders,game theory to analyze the causes.Taking "5E" as the standard,from the early stage of the project decision-making,to the mid-term project construction,and then to the late stage of the operation and project transfer process,reconstruct a set of performance audit evaluation index system adapted to the whole process of urban rail transit PPP project in H city,evaluate and make recommendations for urban rail transit PPP by AHP method.PPP project performance audit evaluation for reference. |
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