Study On Performance Audit Evaluation Index System Of Municipal Road Construction Projects Under PPP Mode

At present,China is vigorously promoting PPP mode.Since 2014,PPP mode construction projects have been carried out in large quantities.According to the data from project library of "China Public Private Partnerships Center ",until December 31,2017,China has had a total of 706 municipal road PPP projects,and the total amount is 997.731 billion Yuan.Municipal road construction projects are generally public infrastructure to serve the public.Program is whether really high efficient,low-cost and responsible or not,we need to find the right way to open the information for the public and to make the public see the government if it makes a different and if maintains the interests for the public.That will require the PPP project performance audit.At present,the relevant laws and regulations on the performance auditing of PPP projects are not perfect,and there is not a proper evaluation index system,which leads to the lack of standardization in the audit operation.The establishment of an appropriate index system makes it possible to conduct PPP project performance audit,which is of great significance to standardize PPP project performance audit.On the basis of a large number of literature reading and study,this paper defines the concept of the PPP mode,performance audit and municipal roads first,and clarifies the relevant theoretical basis.Then it summarizes the status quo and the existing problems of the PPP project performance audit in our country.The need to build a system of evaluation indicators for the performance of such projects is discussed from the point of view of satisfying the need of the society to supervise the public property and improve the accuracy of the evaluation of performance audit,the feasibility of construction is demonstrated from the perspective of policy environment and social environment.Therewith the paper uses for reference of achievements of the performance audit evaluation index system of the public construction projects,and combines with the characteristics of municipal road construction projects,from the time dimension of PPP project identification stage,preparation stage,procurement phase,implementation phase,and the target dimension of economic evaluation,efficiency evaluation,effect evaluation,equity evaluation and environmental evaluation,in order to build evaluation index system of performance audit of the municipal road construction projects under the PPP model.The key points of audit evaluation at each stage are clarified so as to make a dynamic evaluation of PPP projects.Finally,a case study was carried out to verify the feasibility of the system.This paper builds the PPP project performance audit evaluation system of municipal road class on the basis of predecessors' research combining the time dimension with target dimension.The selection of indicators combines with the characteristics of municipal road construction projects so that makes the performance audit evaluation index more targeted,and also hopes to be able to provide certain reference significance for other types of construction projects for the PPP mode construction of evaluation index system of performance audit.