Bidding Audit Research On Construction Project Based On PPP Mode

Since entering the 21 st century,our country's national strength has been increasing.The convening of the Nineteenth Congress accelerated the pace of building a well-to-do society in an all-round way in China,and the people's living standards have been increasingly improved.The public's needs have become increasingly diversified both in material and spiritual aspects.Providing diversified public infrastructure is the responsibility of government departments.However,the shortage of government funds and fiscal deficits have always plagued government departments investing in public infrastructure.Since China's reform and opening up,it has always been a combination of planned economy and market economy.The government departments have an authoritative position in market investment.In recent years,the PPP model has been introduced into China's market while it is prevailing internationally.This type of public-private partnership(PPP)model can theoretically reduce the financial pressure on government departments.Its development in China has received the attention of the government.The bidding system that can promote healthy competition in the market has become an important part of the construction project under the PPP model,and it is also a key link to ensure the successful implementation of the project.Social infrastructure projects are related to people's livelihood issues.Therefore,the bidding and auditing of construction projects under the PPP model has become an object of concern in recent years.However,with regard to auditing practices in recent years,the situation is not optimistic.Among them,many difficulties have arisen in the audit of tenders and bids,such as difficulty in auditing and collecting evidence,difficulty in arguing against irregularities,difficulty in final punishment,and difficulties in rectification.These have direct or indirect effects.The efficiency and effectiveness of the tendering and bidding audit of the PPP mode construction project also affected the construction efficiency of the public infrastructure using the PPP model.Therefore,in addition to the works related to the bidding and tendering of the PPP model this year,this article puts forward some suggestions for the bidding and auditing of construction projects that improve the PPP model,taking into account the auditing cases that they have participated in.Firstly,this article introduces the background and significance of the bidding and bid audit research of the construction project of PPP mode,and introduces the basic concepts of bidding and PPP mode.At the same time,it combs and summarizes the research results of domestic and foreign scholars on the definition of the PPP concept,the bidding system,and the bidding and auditing.At the same time,it compares the difference between the bidding mechanism of the PPP project and the bidding mechanism of the general project,and combines the relevant theories to theoretically analyze the bidding of construction projects of the PPP mode.Secondly,this article summarizes the current status of bidding for construction projects of PPP mode,and compares the audit results of bidding for construction projects of PPP mode on the basis of the overall status quo,and analyzes the auditing status of the bidding and bid auditing of construction projects under PPP mode.Finally,taking the MR Plaza parking garage project as an example,this paper analyzes the status quo of the bidding and biding of the construction project of the current PPP mode and the auditing status quo of the bidding and tendering.Based on the problems arising therein,the auditing supervision before,during and after the event is conducted on three aspects.The construction project bidding of the construction project proposes countermeasures,suggestions and policy suggestions,and hopes to make a modest contribution to the completion of the bidding and bid audit of the construction project of the PPP model.