Track Audit Of The PPP Project Of Y City Routing Project

With the widespread promotion and application of the PPP model in China,the PPP model has gradually become an important financing tool to promote the development of the country’s infrastructure.Compared with traditional government investment in public projects,PPP projects involve multiple participating entities,high investment amounts,long construction periods,and multiple risks.Conducting audits of PPP projects has become an effective means of supervising and managing the orderly and standardized implementation of construction projects.However,due to the large investment scale and long recovery period of PPP projects,as well as the many related parties with inconsistent interests,the traditional engineering project audit method cannot meet the needs of PPP project development.To adapt to PPP project audits,it is necessary to change the audit method,evaluate audit priorities,and reconstruct the audit approach.Tracking audits have become a new audit method and have been widely used in various engineering projects.Compared with traditional settlement audit projects,tracking audits can more comprehensively grasp the progress of projects,reduce audit loopholes and risks,and improve audit efficiency and quality.Therefore,exploring tracking audit methods for PPP projects is of great practical significance for full-process supervision of PPP projects,timely identification of problems,prevention of project risks,and ensuring the smooth implementation of projects.This article takes PPP projects as the research object and uses the Y city ring road reconstruction PPP project as a case study.Based on the definition of PPP-related concepts and basic theoretical analysis,the research methods of literature research,qualitative and quantitative analysis,and case analysis are used.Based on the tracking and auditing plan determined for the Y city ring road reconstruction PPP project,the implementation process of tracking and auditing in project identification,preparation,procurement,and execution stages is comprehensively analyzed.Through actual case analysis,the key points of PPP project tracking and auditing are clarified,and the main problems in the implementation of tracking and auditing work are pointed out,including unclear audit subjects,incomplete audit content,unclear audit focus,inflexible audit mode,limited audit technical means,and incomplete audit evaluation indicators and standards.Suggestions for optimization are proposed,including improving audit regulations,clarifying audit subjects,enriching audit content,unifying evaluation systems,grasping key links,highlighting audit focus,innovating audit modes,and optimizing audit environments.The research goal is to comprehensively explore the methods of PPP project tracking and auditing and its application in construction project management through in-depth analysis of the implementation process of PPP project tracking and auditing,clarify the key points of PPP project tracking and auditing implementation,and explore the optimization path of PPP project tracking and auditing,providing guidance and reference for PPP project tracking and auditing.