Research On The Life-cycle Performance Audit Of PPP Project

The performance evaluation of government investment project is an important component of the whole government performance evaluation system,and it is also the premise and guarantee content of establishing a scientific performance management system in the new era of socialist market economy.Optimizing the construction of service government,responsible government,legal government and honest government would be significant,and it is also the only way for future development in the sector.In a word,it is necessary to carry out performance evaluation of government investment projects and strengthen project audit.Under the PPP project mode,the government investment is the initiator,the relevant implementers and participants of the whole investment project can effectively eliminate the existence of information asymmetry.Since the 21 st century,with the acceleration of urbanization,many kinds of municipal engineering projects,social infrastructure projects,water conservancy and power generation facilities and other public utility projects are under construction,due to the government funds are not enough to fully support the scale growth of needs of infrastructure construction,the PPP project mode is vigorously promoted and advocated by all levels of government departments with its unique advantages.The domestic PPP projects have grown explosively,including project scale,project quantity,etc.However,a series of problems have emerged along with the rapid development,such as PPP project supervision,contract risk avoidance and so on.In view of this common phenomenon,experts and scholars of the PPP field have found that,to a large extent,the implementation of PPP project performance audit is blocked,in another saying,the performance audit evaluation system has not fully formed and been able to match specificaly.As mentioned above,based on the current background environment,combined with the actual operation of PPP project and performance audit of local government departments,this article introduces the whole process risk management,the life-cycle of the project and other theories,and summarizes the previous research results and the achievements of domestic development and reform.From the perspective of the whole process of PPP project,contract progress,risk prevention and control,this article attempts to comprehensively examine the necessity and path of performance audit,in order to provide technical support for the evaluation of PPP project.First of all,towards the research object,the development and construction of a PPP project of Y Province,this article summarized the social significance of PPP project and performance audit.Systematically evaluate and summarize,and clarify the purpose and subject direction of this study.Secondly,introducing the concept and theoretical basis of the life-cycle performance audit of PPP project.Thirdly,based on the overall operation practice of a PPP project of Yunnan Province,combined with the comprehensive analysis of specific practice,verify the theories based on the actual operation results.Finally,excavated the internal problems and then propose the suggestion.