Reserarch On Auditing Performance Of Public Environmental Project In Ppp Model

Public-Private Partnership model,based on the provision of public good and service need,is a long-term and stable contract relationship built between government and private capital which means sharing the benefits and risks in the form of concession agreement.In recent years,with the push of the Central Government and local governments,the PPP model has been widely used in the field of public project construction.As a public project with large amount of capital,the success or failure of PPP will directly affect the national macroeconomic performance.Therefore,the audit and evaluation for PPP public projects by the audit department is extremely critical in the aspects of economy,efficiency and effectiveness of the audit.For the performance audit,its core part lies in the construction of index system.Actually,PPP model as a new research topic,there is not any scientific and feasible index system for reference.Therefore,based on the existing theories and practices and the theory of Balanced Score Card,the analysis of this paper attempts to construct the public project performance audit index system under the PPP model,and it is hoped to make a little contribution to study the public project performance audit and the construction of index system.First of all,the writer starts from the perspective of the literature research and clearly define the concepts of PPP mode,public environmental projects,performance audit and other related ones by studying the domestic and foreign research materials;Secondly,based on the theories of Fiduciary Duty,Public Product,Sustainable Development and Stakeholder and the theory of the view of the one who is benefited,it is clearly elaborated the theory supporting the study on performance audit for PPP projects.Again,it takes the performance auditing of traditional public environmental projects as a benchmark in combination with the PPP mode of public environmental project performance auditing features and uses the Balanced Score Card concept to build index system of performance audit.It also analyses and researches the connotation of the indicators.Finally,the index system of PPP public environmental project performance auditing is applied to specific audit cases in order to test the practicability and maneuverability of the index system.At the same time,it will put forward the reasonable countermeasures and suggestions for the performance problems found in the auditing process.