Study On The Performance Audit Of Sponge City Construction Under PPP Mode

With the development of society,the scale of cities is expanding,and the problems of urban development are becoming more and more serious,such as frequent waterlogging and serious water ecological pollution.The construction of Sponge City can effectively control the city waterlogging and promote the utilization of rainwater resources.However,the construction cost of sponge city is very high,and only depending on the government will cause huge financial pressure.The construction of sponge city by PPP model can not only relieve the pressure of government funds,reasonably share risks,but also effectively improve the project management efficiency.With the vigorous development of sponge city construction in the past few years,the "sea view mode" of waterlogging in some cities has been significantly improved.However,the PPP project of sponge city also exposed many problems in the construction process,which required the government audit institution to give full play to its "immune" function.However,the current audit of sponge city construction PPP projects in China is still mainly in the form of project settlement audit and special fund audit.In practice,the audit method is relatively single,which makes it difficult to achieve the best effect of follow-up audit.In order to ensure the smooth implementation and long-term development of the PPP project of sponge city construction,it is necessary for the audit institution to conduct the performance audit of the whole process.Based on the fiduciary duty theory,stakeholder theory,and the project life cycle theory and audit on the development of urban construction the PPP project sponge present situation analysis,in view of the existing problems in the present situation and the characteristics of the PPP projects,based on the entire project cycle construction of performance audit of the PPP mode sponge urban construction frame,sponge PPP project urban construction can be divided into early mid project preparation and construction operation and later performance audit over three stages,for different stages of emphasis,analyzes each stage should focus on the audit focus.In view of the prominent characteristics of numerous stakeholders in sponge city construction PPP project,the paper focuses on the responsibility and performance of allparties,project management and effect when designing the performance audit index system of sponge city construction PPP project.The performance audit index system designed includes both qualitative and quantitative indicators,so the comprehensive evaluation of the PPP project of sponge city construction is conducted from the aspects of project approval,bidding,contract,performance of both parties,financial performance,management performance,social and environmental benefits by using the analytic hierarchy process and the fuzzy comprehensive evaluation method.Finally,the applicability of the established performance audit index system and the operability of the model are verified by the practical application of the PPP project in qian 'an sponge city.I hope it can provide some reference for the performance audit of the PPP project of sponge city construction.