Study On Tracking Audit Of Y Highway Construction Project Under PPP Mode

With the rapid development of China’s social economy,citizens have more and more detailed requirements for the quality of public services.In order to improve people ’ s living standards and promote economic development,the government has always insisted on investing a large amount of infrastructure construction funds in the transportation sector.which ultimately makes the government’s expenditure increasingly overwhelmed.In the Third Plenary Session of the 18 th CPC Central Committee,several suggestions about the construction of government projects were introduced,using social capital to complete infrastructure construction,so as to give better play to the power of social capital,get rid of the predicament of insufficient government funds,and constantly explore the organic combination of PPP model and infrastructure construction.A series of guiding documents have been issued to regulate the construction and operation of PPP projects.With the in-depth application of PPP model in construction projects,the government’s pressure on investment in capital has been eased,the construction situation and follow-up operation of the project have also been greatly improved,and the pace of China’s economic transformation is also accelerating.But since the PPP model was introduced into China,it will inevitably produce various problems in practice.How to reasonably and efficiently manage the operation of the whole PPP construction project has become a hot issue.The supervision function in the audit has its significant effect to guarantee the stable operation of the construction project.The author will take the government audit as the starting point,using literature research and case analysis and other research methods,according to the existing problems,reason analysis,put forward the countermeasures of writing ideas to elaborate one by one.The author consulted relevant materials to understand the background of the tracking audit of transportation construction projects under the PPP mode,preliminarily summarized and sorted out the existing research results,and found that there is still a lot of research space.Then,This paper used the background of the PPP project as the research basis to analyze the construction of Road Y,introduced some existing problems and put forward corresponding suggestions.For example,to perfect the legal system of the audit work in PPP construction projects,define the focus of the audit work and constantly optimize the audit mode,strengthen the construction of the audit team and focus on the cultivation of auditors,strengthen audit resources and supervision,subtract the loss of state-owned assets so on.Statistics and analysis of tracking audit of the specific case,for the construction of the PPP in our country to provide some reference opinions,on the one hand,in the hope to avoid irregularities in the work of the construction operation and unnecessary waste of resources,on the other hand want to aspects of the concept of innovation in the PPP project tracking audit in our country,and can play a role and influence.