The Research On Follow-up Audit Of S Highway Construction Project In The Public-Private Partnership Mode

When the process of social and economic development continues to accelerate,people's requirements for the quality of public services continue to increase.In order to improve people's livelihood and promote the stable operation of the economy,the government attaches great importance to the construction of infrastructure in the field of transportation and continuously increases investment.The result is pressure in capital is also increasing.In order to promote the stable development of the economy and improve people's livelihood,the government attaches great importance to the construction of highway infrastructure and has continuously increased investment and construction in it.However,with the increasing number of investment and construction projects,the government's financial pressure has also increased.Since the concept of"allowing social capital to re-participate in social infrastructure investment and operation" proposed in the Third Plenary Session of the 18th Central Committee,government have introduced the PPP(Public-Private Partnership)model to public construction projects in order to solve the lack of financial funds and corresponding documents were issued to regulate the use and development of the PPP model.The widespread application of the PPP model has not only helped the government reduce financial pressure,but also improved the operating efficiency of infrastructure construction projects and promoted economic transformation and upgrading.However,during the rapid development of the PPP model,some problems will inevitably arise.How to effectively monitor the operation of PPP projects has become a matter of close concern to the government and society.Therefore,the supervision function of the audit becomes indispensable in promoting the orderly progress of infrastructure construction projects.With the above content as the background,from the perspective of government audit,the article is written according to the ideas of discovering problems,analyzing causes,and proposing countermeasures.After understanding the relevant background of follow-up audit for highway construction project in PPP model,it is found that further research is needed on the follow-up audit of PPP projects in highway construction by combing the existing literature research.Taking the case of S highway construction project in PPP model as an introduction,the article finds and analyzes the problems in tracking audit of this case,traces the source and finds the reasons,and puts forward corresponding suggestions based on the problems,such as improving the legal system of audit in PPP projects,optimizing audit models and clarifying audit priorities,and strengthening the audit team.Through the analysis of specific cases of follow-up audit,it provides a reference for the follow-up audit of PPP projects in China to reduce waste of resources and violations of regulations.In addition,it has also played a positive role in promoting the updating and progress of the concept of follow-up audit of PPP infrastructure construction projects in China.