Study On Evaluation Index System Of Performance Audit Of PPP Project

With the continuous advancement of urbanization,under the background that government funds are insufficient to support the large-scale growth of infrastructure needs,the PPP model has been vigorously advocated by the government in the field of infrastructure construction.It can be expected that in the coming years,China's PPP projects will show explosive growth.However,in stark contrast to the number and scale of its development,there are many problems in the supervision of PPP projects.For example,the lack of theoretical basis,performance auditing has not been implemented,and a system of performance auditing evaluation system has not been formed.In view of this,how to effectively implement the performance audit of PPP projects so as to adjust the implementation level of PPP projects in a timely manner becomes an important direction in the field of PPP project management research.After a large number of literature readings and theoretical studies,this paper attempts to establish a complete and comprehensive performance audit evaluation index system from the perspective of 5E and project cycle,and provide technical support for the evaluation of PPP projects.The first part introduces the research background,significance,domestic and foreign research status of PPP project performance auditing,and initially describes the research content and methods of this paper.The second part introduces the meaning of PPP project,the meaning of performance auditing and related theoretical foundations;Partly summarizes the practical status of PPP project performance auditing.Based on this,it analyzes the outstanding problems in PPP project performance auditing in China,and puts forward an optimized path for the evaluation of PPP project auditing performance.The fourth part introduces the detailed construction of performance auditing.The steps include the principles of construction,the general idea,the selection of indicators,and the selection of evaluation methods.In the fifth part,the audit evaluation index system that has been constructed is applied to the actual cases.After being scored by experts,the weight of each index and the results of fuzzy comprehensive evaluation are determined to prove that the index system constructed in this paper is practical and practical.of.Finally,he put forward his own conclusions and suggestions.