On Tracking Audit Mode Of PPP Environmental Protection Projects

In recent years,with the rapid development of China's economy,the contradiction between economic development and environmental protection has become increasingly prominent,in order to coordinate this contradiction,over the past years,China continued to increase investment in public services and people's livelihood security projects,especially environmental protection infrastructure project,the Ministry of Finance also began to introduce PPP model in 2014 to solve the financing problems of infrastructure.PPP environmental protection projects feature huge investment and long construction,along with its public welfare attributes and mixed ownership characteristics.The effect of project implementation needs to be ensured by implementing strict tracking audit supervision in the construction cycle.However,due to environmental valuation difficulty,the professional restriction of environmental protection project auditors and the lack of relevant environmental audit laws and regulations,PPP environmental protection project audit research is relatively scarce.Therefore,according to the characteristics of PPP environmental protection project,it is of great theoretical and practical significance to study the tracking audit mode of PPP environmental protection project.This paper analyzes the audit mode of PPP environment protection projects in detail,discusses the audit focus of each stage and selects the more representative cases to carry on the analysis in order to put forward the effective tracking audit mode applicable to the whole PPP environmental protection project,with the hope of providing reference for the follow-up audit work of PPP environmental protection project.This paper explores the tracking audit model of PPP environmental protection project through the analysis of literature and research cases.First of all,it combs the research background and significance of PPP environmental protection projects through reading related literature analysis and collation of domestic and foreign scholars in PPP project audit and environmental audit related research results;and secondly,it introduces the related concepts and relevant theoretical basis of the PPP environmental protection projects,mainly including mixed ownership economic theory,the theory of fiduciary responsibility,the theory of public interests and the theory of state audit;thirdly,it discusses the necessity of tracking audit of PPP environmental protection project and the framework of tracking audit mode of PPP environmental protection project,and clarifies the audit goal,audit subject,audit object,audit key content,audit technology and method of each stage and audit result of PPP environmental protection project.Based on the in-depth analysis of G project,this paper pays attention to the research on the application of project tracking audit of each stage,discovering the bright spots and finds the shortcomings,and puts forward some suggestions on the audit of PPP environmental protection project: first,speed up the formulation of PPP project related laws,improve the relevant legal basis as soon as possible;the second one is to strengthen PPP environmental protection project risk management,not only allocate risks in the procurement phase,but also strengthen overall process awareness of the internal control and risk prevention;third,improve the PPP environmental protection project tracking audit technology and methods,not only tradition ones should be carried out,but also dare to innovate,such as the introduction of big data,cloud computing and other new technology and other methods;fourth is to improve the PPP environmental performance evaluation system of protection project,for that the performance evaluation results are government payment basis of PPP environment protection project,only a scientific and reasonable performance evaluation system can ensure that all parties can benefit;fifth is the implementation of the whole process of tracking audit of PPP environmental protection project,tracking audit should run through the whole process of PPP environmental protection projects,not just certain stages.