Research On Performance Audit Of PPP Project

PPP project as one of the ways in which the government to provide public goods and public services has tremendous advantages compared with traditional model(such as capital,human resources,etc.),need project partners in accordance with the agreed upon in the contract risk equity proportion to reap the benefits of the project,but in the process of operation exist long time cooperation,invest huge and stakeholders of many reasons,such as frequent cause big problems the PPP project,affect a wide range of PPP project popularization,the performance audit as a supervision and normal operation of the PPP projects,one of tools has been found to be important,but at present in our country performance audit has failed to keep pace with the onward march of the PPP projects,how to well play the role of supervision and guidance performance audit in the PPP project specification at present stage our country the PPP project development is an urgent need to solve the problem.In this paper,by taking a case study,the methods of literature study,comparative study,from the traditional method of performance audit for the PPP performance audit both at home and abroad research theory,selecting the representative of the PPP project performance audit case,combed the British PPP project performance audit key points,and through the analysis discovered the problem of the project performance audit,the author thus suggested for this problem,from the perspective of the whole life cycle of the PPP theory,in the original under the standard of "value for money" is introduced into the measuring elements of the characteristics of the PPP project,To help the auditor to reinterpret the PPP project performance audit mode,ideas and processes,including performance quality control key points,the final performance audit research direction for the future of the PPP project to provide reference opinions.