Research On PPP Audit Cost Control Of Special Purpose Vehicle Game Perspective

The government and social capital cooperation(PPP)model has been widely used in 19 industrial fields such as transportation,water conservancy construction,environmental protection and urban comprehensive development due to the advantages of risk sharing and benefit sharing,providing a large number of foundations for China.Facilities and public goods.As the main implementer of PPP project,the project company played a key role in the whole project life cycle,but its abuse of funds and illegal operation were more serious,and it was listed as the key monitoring target by the government audit.However,in the PPP audit and inspection,in order to safeguard the vested interests,the project company adopted a series of game behaviors against auditing,which caused obstacles and interference to the performance of the auditing procedures.The auditing time exceeded expectations and the auditing costs exceeded the budget.Audit institutions are unable to arrange too many or too complex PPP audit cases.Obviously,in view of the fact that PPP audit costs are rising due to game conflicts,it is very important to study the game behavior of the project company and realize PPP audit cost control.Based on the relevant theories of game theory and information asymmetry,this paper systematically expounds the impact of game on the audit cost of PPP.The change of audit cost under the influence of different game States is analyzed by multi-dimension comparison.Then,in order to reduce the impact of the game on the audit cost of the project company,the PPP audit cost control model is designed under the significant and non-significant game environment,and the feasibility of cost control is verified through the application of the model.Then,in order to prevent the impact of the game of the project company on the audit cost,the necessity of the audit initiative game and the change of audit cost caused by the game are discussed in detail.Based on this,the PPP audit cost control model from the perspective of audit game is constructed.And realized the model application;Finally,taking the case of the fast-paced PPP renovation project in the East section of Huancheng South Road,J City,Q Province as an example,this paper summarizes the status and problems of the audit cost control of the project,and puts forward relevant suggestions to strengthen the PPP audit cost control.It is hoped that it will provide important guiding significance for weakening the impact of game and realizing PPP audit cost control,and also provide some reference value for further PPP audit practice and related theoretical research.