| Since 2014,PPP model has become a hot one,which has become an important driver for the role transformation of government departments in the field of infrastructure and public services,and has played an important role in stimulating investment and mobilizing private capital.After the strict supervision of a series of government documents since 2017,the extensive abuse of PPP model has been effectively controlled,and the transformation of PPP model from high-speed to high-quality development has been firm.In the context of special bonds and opening the front door for local financing,PPP mode,which has stripped most of its financing attributes,will also usher in a new life.With the wide application of PPP mode in more than 20 fields,such as tourism,health care,highway and bridge,sewage treatment,environmental engineering,energy construction,etc.,the operation mode of PPP project is becoming more and more mature.By December 2019,the total investment of PPP in China has reached 16.4 trillion yuan.The rapid development of PPP project mode has greatly promoted the construction of our infrastructure and public services,activated social capital,saved government investment and reduced the burden of taxpayers.However,the development of this model also exposes many problems,such as lack of value for money demonstration of PPP,mismatching of financial capacity,uneven distribution of public and private risks,and insufficient operation capacity of social capital projects.As a new innovative project management mode,PPP project mode has attracted more and more attention from all walks of life.From the establishment of PPP projects,the establishment of concessions,the performance of contracts,government procurement,fund collection and payment,capital operation and related economic responsibilities,etc.,it should become a new goal and new key task of modern audit.According to the data reported by China judicial document network,there are more than 4000 cases of illegal PPP projects in China,which are increasing year by year.It fully shows that the PPP market in China needs to strengthen the independent supervision of audit work,play the "immune system" function of audit work,and provide guarantee for the quality and operation performance of PPP projects.However,the traditional audit mode,which focuses on afterwards financial audit,will lack the audit function of in-process control and prevention of PPP project,and can not effectively supervise the bidding,decision-making,construction,operation and maintenance stages in PPP project construction,which makes it difficult for PPP project operation to achieve its ultimate ideal investment expectation.Therefore,based on the whole life cycle of PPP project,based on the theory of value for money,the theory of incomplete contract,the theory of principal-agent and the theory of new public management,this paper studies the content and mode of the whole life cycle tracking audit of PPP project through literature analysis and case study.Based on the in-depth study of the whole life cycle audit content and key risk factors of W sewage treatment project of PPP project,this paper analyzes the main risk points of the whole life cycle audit of W project,constructs the theoretical framework of the whole life cycle audit of PPP project,analyzes the time points and key contents of each stage audit from the perspective of risk oriented audit,and optimizes the whole life cycle audit of W project route.In the process of induction and analysis,it is found that due to the huge investment and long project cycle of PPP project,the government is required to audit it,and some suggestions are put forward to improve the relevant laws and regulations of PPP project,strengthen the construction of audit information,optimize the audit supervision system,and improve the professional quality of the auditors of PPP project,so as to further carry out the research on PPP audit theory and Practice for the theoretical circle Research provides inspiration and reference. |
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