Study On The Tracking Aduit Of The BT’s Whole Process

BT(Build-Transfer) project financing model is welcomed and actively tried in recent years, and has been provided an effective way to alleviate the problem of the short of infrastructure funds in our country. In reality, many provinces and cities applying BT mode in the construction of infrastructure have obtained the good effect..There is no clear specification of the process specification and audit issues related to BT mode, what makes the BT project tracking audit difficult to play a bigger effect to meet the government real needs.On March 19, 2015, according to a study released securities research institute of the people’s livelihood, the state council issued "clear the stock of local government debt disposal method(draft)"(guo fa [2014] no. 43) before and after the local government launched a total of about 1.6 trillion yuan of the PPP project.AS so far, however, the real sign of about 210 billion yuan, only one 8 of the total. According to this data, roughly 1.6 trillion yuan of the PPP project investment scale, the actual contract have been reached only 13%, less than twenty percent of the total plate. So the study of problems of BT mode has the realistic significance. This article mainly aims at studying the mode of BT project tracking audit, specific content is as follows:First of all, after analyzing the widely use of the BT model in our country at present,we find it’s a inevitable trend in the field of infrastructure construction to take advantages of BT mode.At the same time, the BT mode in our country’s audit problems without specification, the determination of whole process on BT mode business there are still more contentious issues in practice,what at a large extent affects the government and the cooperation of social capital, is not conducive to the development of the BT project, is not conducive to the government for the development of the overall layout, is not conducive to the diversification of social capital.And this makes the study meaningful.Secondly, this paper expounds the theoretical basis of BT mode, through the analysis of different BT mode QuanZe Li and advantages and disadvantages of each participant we recommend the general contracting model of BT project operation mode,which makes a preparation for BT mode analysis of the whole process of construction project tracking audit.Finally,we pay attention to the risk of audit on the general contracting type of BT financing mode of different stages of the owners and investors On the one hand,through the theory analysis of some relevant policy in our country’s accounting standards,there still exists problems about the BT project tracking audit in the whole process, and the we put forward our views.On the other hand, through the aspect of actual case, we analysis the BT project owner, investors, BT and supervision unit in details,clarifying the advantages and disadvantages of BT mode construction project in previous practice, in order to provide help for BT project in the future.This paper draws on a lot of academic papers and related accounting policies, through the analysis and combined our own understanding.There is a certain practical reference on the whole process of identifying and tracking the audit of the BT model.