Design And Application Of The Evaluation Indicator System For Whole-process Real-time Audit Of PPP Projects

The PPP model was applied to public project construction in China in the 1990 s.Because this model can use the advantages of social capital to improve the quality and efficiency of public services,increase the supply of public services,and alleviate the financial pressure caused by the economic downturn,the Chinese government has formulated many preferential policies and documents to attract more social capital to participate in the infrastructure building.Under the positive response of local governments at all levels,the current PPP model has been widely applied in China.However,as far as the supervision of PPP projects is concerned,the supervision mode is mostly supervised by government departments and the public,or the project company supervises the implementation of the project from the perspective of internal control management.Although the supervisory body involves audit institutions,it does not fully exert the audit institutions' immune function.National auditing is based on the economic,efficiency and effectiveness of financial funds.It has strong analytical capabilities and can reveal potential problems in project activities through different intervention points and its own “immune function”.Therefore,in order to ensure the smooth implementation of the PPP project,it is necessary to conduct an in-depth study on the evaluation index system of the auditing agency's involvement in the PPP project.Through literature analysis,based on the discussion of the whole process of PPP project tracking audit,this thesis analyzes and obtains the specific audit mechanism including auditing subject,auditing object,auditing standard and auditing process,and proposes the government department to carry out various stages in the PPP project.The functional attributes are the entry points,the existing laws and regulations of the country,the documents and documents formed by the PPP project,and the “economic,efficiency,effectiveness,efficiency,fairness,integrity,compliance” as the auditing standards.From the perspective of the main body of government responsibility of PPP project,the whole process tracking audit of PPP project is divided into three dimensions: pre-project decision-making,medium-term supervision management and post-transfer evaluation.From the perspective of auditing nature,by clarifying the audit objectives and auditing priorities of different dimensions,following the smart principle,based on the relevant documents of the PPP project,the guidelines for the key points of the audit and the key points of the audit are prepared,and the interviews with the actual PPP project are supplemented by means of expert interviews.Relevant document preparation experience,extracting the key factors affecting the smooth implementation of PPP projects from the existing PPP preliminary implementation plan,value-for-money evaluation report,financial affordability report,PPP investment contract,project operation and maintenance contract and other related documents of PPP project Factors,designed a set of 23 audit evaluation indicators,81 specific audit content of the PPP project tracking audit evaluation index system.Finally,the actual case is selected,supplemented by mathematical model,and the mid-term supervision and management dimension of PPP project is taken as an example.The audit evaluation model based on OWA operator-cloud model is constructed,which verifies the rationality and feasibility of the set index system.The auditing agency provides guidance for tracking and auditing the entire process of the PPP project.