Research On Tracking Audit Of Major Policy Implementation Based On XA City Domestic Waste Treatment PPP Project

In recent years,China has introduced a series of policies and measures to "stabilize growth,promote reform,adjust the structure,benefit the people's livelihood,and prevent risks." The follow-up audit supervision is a necessary condition to check whether these policies and measures are in place.At present,the implementation of China's major policy follow-up audit is in its infancy and involves multiple industries with a wide scope.Among them,the PPP model that has attracted much attention and helped reduce the government's financial burden has been vigorously promoted.With the comprehensive regulation of local government debt financing channels,the PPP model has become an important financing tool for local governments to introduce social forces to participate in the provision of public services.However,due to imperfect PPP related policies and leaving room for illegal operation of PPP projects,some localities have become increasingly prominent in the abuse of PPP,and even use of PPP in disguised financing for irregular operations,which has increased the local government's future expenditure liabilities and hidden debt risks.Because PPP projects have the characteristics of large investment scale,long period,and many beneficiaries,the traditional ex post audit does not play an obvious role in supervising PPP projects.In contrast,follow-up audits can play the greatest role and escort them.At present,there are a lot of researches on PPP project follow-up audits,but few studies have focused on the implementation of targeted PPP project follow-up audits by preventing and resolving local government debt risks.Based on this,on the basis of theoretical research,this paper focuses on the discussion of the practical application of auditing,combines two auditing cases to conduct in-depth research,and discusses and applies optimization schemes.Judging from the audit practice of 14 years and more than 5 years,we must continuously sum up experience and continuously strengthen theoretical research.Therefore,this article aims to use the practical experience summary research to guide the improvement of theoretical research,and in turn to use the theoretical research system to guide the practical process,and make a certain contribution to the healthy development of PPP projects.The first chapter introduces the background and research methods of this article.By studying the relevant theoretical research results at home and abroad,the research contents,innovations and deficiencies of this paper are put forward.Chapter 2: Introduces relevant concepts of major policy implementation tracking audits and PPP projects,and summarizes related theories.Chapter 3: Introduces and analyzes the overall development status of PPP project audits in China's major policy implementation follow-up audits,and finds the deficiencies exposed by the problems in the PPP project major policy implementation follow-up audits.Chapter 4: Combining the previous theories,we begin to discuss the case studies of the major policy follow-up audits of the PPP project for domestic waste treatment in XA City.From the basic situation of the case to the specific audit process,audit focus and audit conclusions,a detailed analysis and discussion were conducted,and problems were found.Chapter 5: According to China's major policies to implement the overall problems of PPP project audit in follow-up audit,and through case analysis to find the problems existing in the audit of domestic waste disposal PPP project in XA City.Explain that the case is representative,and propose and use optimization schemes to provide safeguard measures.Chapter 6: Through the analysis and summary of the two auditing practices,the problems found in the auditing process were found,and the optimization plan was proposed and applied.The countermeasures were formulated for the deficiencies exposed in the major national policy tracking audits,and the implementation of The suggestions on auditing public welfare environmental protection PPP projects have drawn the conclusions of this article and look forward to the future.