Study On Performance Audit Evaluation Index System Of PPP Project For Urban And Rural Water Supply In T Area

Drinking water safety of residents is an important livelihood project,which is related to the production and life of every household.Urban and rural water supply projects are an important part of promoting urban and rural infrastructure construction,and also an important part of ensuring urban and rural drinking water safety and coordinating the equalization of urban and rural basic public services.Urban and rural water supply projects generally have the characteristics of large investment and long construction period,so PPP mode is widely used for construction.According to the PPP project management library,there are about 10,300 PPP projects for urban and rural water supply that have been put into storage,and 8,400 have entered the implementation stage.As the regulatory body of government investment projects,it is essential for audit institutions to carry out performance audit on such projects that have entered the operation period,which can promote the maximum benefit of the projects,strengthen the sense of financial expenditure responsibility and efficiency,standardize the operation of PPP projects,and avoid problems such as new local hidden debts.The core of performance audit is to establish a scientific and reasonable performance audit evaluation index system.This paper focuses on the performance audit evaluation index system of urban and rural water supply PPP project.By studying the current performance audit evaluation index system of urban and rural water supply PPP project in T area,it is found that there are some problems in its index selection,such as focusing on compliance audit,rough index system setting and weak concept of whole life cycle of index setting.In order to solve these problems,the original index system is improved,and the performance audit evaluation index system of urban and rural water supply PPP project based on performance audit "5E" and life cycle theory is designed.The index system has three levels,including six first-level indicators,15 second-level indicators and 25 third-level indicators,and the index weight is determined by analytic hierarchy process.The PPP project of urban and rural water supply in T area is applied to the improved index system,and the comprehensive evaluation results are obtained by fuzzy synthesis calculation according to the fuzzy comprehensive evaluation model.Compared with the original index system,the improved index system reflects the characteristics of PPP projects,highlights the environmental nature of "5E" theory,and makes the comprehensive score more scientific and reasonable.Finally,in view of the construction of performance audit evaluation index system of urban and rural water supply PPP project in T area,this paper puts forward three suggestions:perfecting the construction of performance audit system,highlighting the characteristics of PPP project,scientifically determining the index weight by combining qualitative and quantitative indicators,and achieving full coverage of performance audit evaluation index system by combining the whole process audit,so as to provide reference for other units in the same industry to carry out performance audit.