Study On The Optimization Path Of PPP Project Performance Audit

Based on China's national conditions,the new model PPP model for providing services to the public emerged immediately after it was promoted by national ministries and related policy guidance,and it was widely found in various types of infrastructure projects.At the same time,because of China's large population,infrastructure and other public goods in short supply,the market is a good,based on such soil nourishment,China's PPP project has been respected by all levels of government.However,due to the imperfection of the relevant regulations of PPP project,and the great complexity of the project but the lack of supervision and guidance of the audit role,in some cases,the project that has been blindly applied PPP model ultimately fails.Based on the standardization of PPP projects can bring benefits to the public at the same time to meet the interests of both sides of the government and enterprises to meet the advantages of the project,PPP projects need the help of audit forces,need such a role to the standardized rationalization of the project to provide supervision and guidance,in order to achieve the highest level of project performance can be achieved.Therefore,in PPP projects,if the role of performance audit can be played truthfully,the project can be assessed "5 E" and whether the project has achieved value for money,which will greatly promote the high-quality development of PPP projects in China.This paper explores and combs the potential risks of the interest imbalance and risk sharing of PPP project performance audit,which affect the good operation of PPP project,and provides reference for PPP project performance audit to determine the audit focus.With the help of case analysis method,the audit case of A City Water Plant is the object of analysis,and the audit team's actual work on the performance audit of PPP projectis is analyzed in detail and the objective causes of the problems.Then,based on the existing PPP project performance audit mechanism and the general role path of the introduction,and combined with the A City water plant audit case caused by the problem,the theoretical guidance and practical practice of the actual limitations of the two,try to put forward the PPP project performance audit optimization path.