Research On Follow-up Audit Of FZ Expressway Construction Project In C City Under PPP-mode

The cooperation between government and social capital(PPP)is a new way to solve the difficulty of government financing and the shortage of public goods supply.The 2021 is the target of the 14 th five-year plan.We have increased our investment in infrastructure to start the new round of pursuing our dreams,"government work report" also made it clear to vigorously promote the "government and social capital cooperation and development.In accordance with the guiding spirit of the relevant departments of the Central Committee on ensuring key input and utilizing the amplification effect of the financing mechanism,we will promote the smooth implementation of the PPP project and make full use of the amplification effect of the financing mechanism,put forward specific requirements for the smooth implementation of PPP project.Of course,with the rapid transformation of our society and economy,while PPP is developing rapidly,it also encounters many problems.Therefore,how to supervise the entire operation of PPP,has become an issue of concern to government departments and the whole society.Implement the whole process follow-up audit as the solution.In order to ensure the quality of audit,we should make a scientific and reasonable audit plan,grasp the key points and difficulties of audit accurately,and allocate the time and resources reasonably.Based on the perspective of government audit,this thesis combs the tracking audit mode under PPP mode,analyzes the FZ Expressway construction under PPP mode,finds out the problems existing in the audit process,and puts forward suggestions for improvement,it has practical reference value.From the perspective of government audit,based on the theory of new public management,principal-agent theory and stakeholder theory,through combing the relevant literature,combined with case analysis,based on the characteristics,Operation Mode and operation process of PPP model,this thesis analyzes the characteristics of tracing audit and its application in PPP model,and combs the tracing audit model under PPP model.Taking the FZ Expressway Construction under the mode of PPP in C city as the case analysis object,through combing the general situation of FZ Project,the Audit Key contents are determined from the five implementation stages of PPP Expressway project,find out the problems in the audit process and analyze the causes.Finally,the thesis puts forward some pertinent and constructive audit recommendations.This article mainly from strengthens the audit work,the Clear Audit Key,the optimization audit resources,the sound audit troop,changes the audit mentality,the Innovation Audit Way,in order to promote PPP legislation and improve the supervision environment,this thesis puts forward the countermeasures of tracking audit optimization.Through the analysis of specific cases of expressway construction,this thesis sums up the countermeasures,and puts forward some experiences for the following audit of Project Construction under the PPP mode in China,so as to reduce the non-compliance and the waste of resources,promoting the renovation and progress of the concept of construction project auditing in PPP field.