Research On Optimization Of Performance Audit Evaluation Index System Of Sponge City PPP Project Of Z Company

China’s urbanization process is gradually accelerating,and the innovation of urban management concept,sponge city,as a new generation of urban stormwater management model,can solve the problem of seeing the sea in case of rain.In 2015,the General Office of the State Council issued the Guiding Opinions on Recommending Sponge City Construction,requiring the comprehensive promotion of the construction of sponge cities to eliminate the persistent disease of waterlogging when it rains.Sponge city projects have a large amount of investment and a long construction cycle.From the perspective of policy,PPP model has been widely applied in the construction of sponge cities in China since the Ministry of Finance proposed it in 2003.In view of the critical stage of the completion of the first batch of sponge cities,the public is highly concerned about whether the sponge cities can truly realize the sound operation of the water circulation system.However,according to the audit reports published by various cities,the performance audit related content of sponge cities’ PPP projects is not highlighted,and the disclosure report of performance audit only accounts for 12.5%.Therefore,the study on the performance audit optimization of sponge city PPP projects,supplement and improve the performance audit evaluation system,and put forward optimization suggestions,which can better achieve the construction goal of sponge city PPP projects with value for money,and evaluate the effectiveness of sponge city construction from multiple perspectives.This paper focuses on the subject of performance audit evaluation of sponge city PPP projects,takes the sponge city project of Z Company as the research object,analyzes the problems existing in performance audit indicators,and clarifies the research significance of this paper.Firstly,based on performance management theory,"5E" theory and entrusted management theory,this paper draws the characteristics of PPP project performance audit and constructs the theoretical basis of sponge city PPP project performance audit index system.Next,it analyzes the current situation of sponge city PPP project performance audit through field investigation and data access.The existing problems are summarized as the low degree of special combination between performance audit and PPP mode,limited to capital and completion audit,audit evaluation standards need to be improved,etc.Then,the sponge city PPP project of Z Company was taken as the object to determine the construction of behaviorism and performance audit evaluation index system,which was composed of a general target layer,four stages and several sub-index layers.Analytic Hierarchy Process(AHP)was adopted to determine the index weight,and the dimensionless treatment was carried out in combination with the efficiency coefficient method.The effectiveness and practicability of the optimized index system are demonstrated by combining the application of the new constructed system in the sponge city PPP project of Z Company and comparing with the original system.Finally,for the performance audit of sponge city,the author puts forward some system implementation suggestions,such as improving the construction of performance audit standards,establishing index database,improving the system construction,and reasonably determining the weight of quantitative indicators.It is expected to put forward effective countermeasures and suggestions for performance audit of sponge city PPP projects,and provide reference for other units in the same industry to carry out performance audit.Build sponge city projects that meet ecological requirements and urban development needs.