Study On Audit Supervision Of Urban Tourism Infrastructure PPP Project

In recent years,China's international and domestic environment has undergone profound changes,more and more challenges have been faced in the development of the economy,the uncertainty of economic development has increased,the probability of major risks has increased,local fiscal revenue has slowed expenditure has increased.,the third Plenary session of the 18 th CPC Central Committee in 2013 allowed social capital to participate in urban infrastructure investment and operation through franchise,and the Public-Private-Partnership model was introduced into the investment and operation of local government urban infrastructure in China.However,in view of the effect of PPP project,its problems are frequent,including the misappropriation and embezzlement of funds in the process of project implementation,the deviation of project construction mode," clear stock and hidden debt " and so on.PPP project audit is obviously different from the traditional project audit in terms of audit mode,audit focus and audit intervention time.Therefore,the purpose of this paper is to study and construct the audit framework of PPP project tracking in China from the perspective of government audit,to find out the problems existing in PPP project audit,and to put forward reasonable suggestions on the related problems through relevant analysis and research.First of all,the related research on PPP at home and abroad and the audit supervision of PPP are combed and studied.Secondly,under the framework of description,this paper selects A projects which are typical and representative from the aspects of investment scale,industry and construction content as the research object,introduces the situation of A projects,and briefly explains the background and audit procedure of audit supervision on A projects.Based on this,the analysis of the problems existing in the audit supervision of A projects is carried out under the diagnostic framework,which shows that the audit has played a positive role in the smooth implementation of modern projects and summarized the relevant results,but at the same time,some problems are revealed in the process of audit supervision,and the related problems are analyzed under an analytical framework,and the related problems are analyzed from the technical rational level and the institutional rational level.Finally,the author puts forward some suggestions for improving the legal system of audit supervision,integrating audit resources and strengthening the application of big data technology in audit.