Research On Optimization Of Tracking Audit Under PPP Mode About The Water Treatment Project In F City

The Public-Private Partnership(PPP),as a model innovation of investment and financing,and the mechanism innovation of public goods supply,is widely used in construction projects such as municipal engineering,transportation,ecological construction and environmental protection.According to the Ministry of finance statistics,there are 7137 projects in the national PPP comprehensive information platform management database and the investment amount is 10 trillion and 800 billion yuan.Compared with the traditional way of project financing,the potential risks of the PPP project are more,and the main body of the risk is not only the financial input of the government,but also the private capital involved in the project financing.However,there are still differences between the theory and the practice circles on the supervision mechanism of this kind of construction project.As far as the government audit supervision is concerned,there is a dilemma of high decentralization and unclear responsibility of the audit supervision,which leads to the auditing authorities to let the audit risk appear "dare not to trial and not be trial".How to improve the audit mechanism of construction projects under this mode is worthy of further discussion.According to the idea of "finding the problem,analyzing the problem and solving the problem",this article adheres to the basic concept and basic idea of the construction project tracking audit under the PPP model,and combines the case of the F municipal water system comprehensive management project audit practice,and analyzes the characteristics of the current PPP project audit and launches it.Risk scanning,try to use the analytic hierarchy process(AHP)to quantify the risk of this type of audit,and propose targeted improvement measures based on the results.The conclusion of this paper is: first of all,tracking auditing should be widely applied in PPP construction projects.At present,China's anti-corruption work has entered a critical period,and has achieved considerable results.The implementation of the PPP project tracking audit is the response to the spirit of our party,the strict supervision of the social capital and the avoidance of bribe and bribery at all levels of local officials in the construction of the PPP project.It not only improves the overall quality and efficiency of the project,but also substantially reduces the construction cost.Secondly,we should vigorously innovate and apply the whole process tracking audit mode of PPP projects.The whole process tracking audit does not exclude final account audit and budget audit,and there is an inevitable connection between the two.The final accounts and budgets are the basis of the whole process tracking audit,which is mainly to audit the middle link of the implementation of the PPP project.The whole process audit can help the manager to understand the whole project more deeply,provide guarantee for the overall control of the project.Through the audit,the risks and problems existing in the PPP project can be discovered early,and the response is quickly reacted and the solution can be sought to prevent the corruption in the process of project implementation.In addition,the whole process audit of PPP project is an important means to preserve assets.