Research On Auditing Collaborative Governance Of Ppp Project Under The New Normal

Under the new normal economic situation,the measures of China’s economic development are that the system must be reformed,the structure should be optimized and the elements should be upgraded rapidly.During the "new normal" period of China’s economy,vigorously promoting the PPP model is a new engine for China’s economy to enter the new normal and promote economic growth.Since 2013,China has invested 6.3trillion yuan in purchasing landed PPP projects,covering 36 provinces,districts and municipalities,and 19 industries.2018 is a year for PPP to rectify norms and mitigate risks.PPP reform breaks monopoly,relaxes access and encourages competition.But at the same time,there are many problems in the reform.For example,the real debt of famous stocks,the disguised government,the reconstruction and light operation,etc.Therefore,in order to better govern PPP projects,this paper uses the theory of auditing synergy governance,innovatively applies auditing synergy to the governance of PPP projects,in order to achieve the governance of PPP projects,good governance,autonomy and co-governance,in order to better benefit the people.Under the new normal economy,the new driving force for China’s economic development is that the system must be changed,the structure must be more optimized,and the elements must be rapidly upgraded.The development and expansion of PPP is a new driving force for China’s economic development.Since 2013,China has invested 6.3trillion yuan in procurement and implementation of PPP projects,covering 36 provinces,autonomous regions and municipalities,as well as planned cities,covering 19 industries.2018 is a year of PPP rectification and regulation and mitigation of risks.The PPP reform breaks monopolies,relaxes access,and encourages competition.However,many problems were encountered during the reform.For example,the real debt of famous stocks,the government’s disguise,the emphasis on construction and light operation.On May 23,2018,at the first meeting of the Central Audit Committee,Xi Jinping emphasized that "it is necessary to strengthen the guidance and supervision of internal audit work,mobilize the strength of internal audit and social audit,and strengthen the combined force of audit supervision".Therefore,in order to better govern PPP projects,this paper uses the theory of audit collaborative governance to innovatively apply audit coordination to the governance of PPP projects,so as to achieve the PPP project’s governance,good governance,autonomy and public governance,in order to better benefit people.This article first clarifies the connotation and characteristics of audit collaborative governance of PPP projects through literature review and basic theory,and determines the main objects of audit collaborative governance.Secondly,based on the theoretical analysis,use game theory to analyze the motivation of PPP project audit coordination governance,and analyze the main reasons for the need to innovate audit methods during the PPP reform period.Thirdly,the article designed the "4P" model and the "4 governance" path construction for PPP project auditing collaborative governance.The "4P" model design is mainly designed from four aspects: audit subject,audit input,audit process,and audit output;the "4 governance" path is mainly constructed from four aspects: Yuan governance,good governance,autonomy,and public governance.Finally,this paper introduces the municipal road and bridge PPP project in city A for application analysis,applies the audit collaborative governance model to specific municipal road and bridge PPP projects,and conducts an overall evaluation of audit collaborative governance.The research goal of this paper is to conduct an empirical analysis of PPP project auditing collaborative governance by using game theory,and on this basis,propose a new PPP project auditing collaborative governance model and path to achieve comprehensive governance of PPP projects.The research conclusion of this article is to confirm the feasibility of audit collaborative governance model on the one hand,and to provide practical experience for the theory of audit collaborative governance on the other.The innovation point of this paper is that it can apply the synergy theory to the entire life cycle of PPP projects,combine audit coordination and audit governance,and study the audit governance model of PPP projects.Because the research in this paper is still in the theoretical stage,there is no data level research on PPP project audit collaborative governance,which will also be a direction for future scholars to study the PPP project audit collaborative governance model.