Research On Follow-up Audit Of PPP Project

Since the 1990 s,China has gradually started to implement PPP projects.In recent years,the number of PPP projects has gradually increased.Until 31 th,August 2019,the national PPP integrated information platform management warehouse has accepted 9170 projects with the total financial value of 13,851.744 billion yuan.As PPP projects develop extensively,how to effectively supervise the implementation of PPP projects and evaluate the performance of PPP projects has become a difficult problem for audit institutions.Firstly,this paper defines three key concepts: PPP mode,follow-up audit,and PPP project follow-up audit.It sorts the relevant literatures of PPP mode and PPP mode follow-up audit at home and abroad and lays a theoretical foundation for the following texts.Secondly,this paper,based on the PPP project stage,divides PPP follow-up audit into five stages,namely,the identification stage follow-up audit,the preparation stage follow-up audit,the procurement stage follow-up audit,the execution stage follow-up audit,the handover stage follow-up audit,and try to extract the key factors affecting the implementation of PPP projects,and construct the evaluation indicators of each stage of the PPP follow-up audit.Finally,this paper selects the national demonstration PPP project J as the research object,and according to the constructed follow-up audit evaluation indicators,it conducts follow-up audits on each stage of the project and discovers all kinds of various stages of the project in time.Problems are promptly found out and audit rectification opinions are put forward to ensure the healthy and stable operation of the project.The research shows that follow-up auditing of PPP projects can timely identify problems in the project and promptly supervise the project to rectify;follow-up audit is the necessary means to standardize the operation of PPP projects;establishing PPP project follow-up audit evaluation system can achieve multi-dimensional comprehensive evaluation;follow-up audit can improve the quality of PPP project construction;at present,there are problems such as non-standard procedures and illegal documents in PPP projects;the PPP project follow-up audit evaluation indicators constructed in this paper are universal.Based on the above conclusions,combined with the current situation of China's PPP projects,this paper proposes that the government should strengthen the effective supervision of PPP projects from the sound legal system of PPP projects,clarify the main body of responsibility;issue PPP government accounting standards and auditing standards as soon as possible;improve the PPP project follow-up audit evaluation index system.The focus of PPP project follow-up audit should be placed in the stage of project identification and contract conclusion;BIM technology is used to improve the level of follow-up audit information;and audit team construction need to be strengthened.