BT融资竞争性谈判现状及审计策略

The analysis of current situation of BT financing competitive negotiation and audit strategies

通过对某政府投资项目BT融资竞争性谈判案例的剖析,分析政府投资项目BT融资竞争性谈判的现状和存在的问题,提出加强制度建设、加强政府投资项目的跟踪审计、规范政府投资项目BT融资的竞争性谈判等措施,采取事前审计、事中审计、事后审计,以规范项目建设,节约政府投资,提高资金效益。

Through the case study of BT financing competitive negotiation of a government investment project, this paper aims to analyze the current situation and problems of BT financing competitive negotiation, and tries to find out the reasons behind them. It proposes the measures of strengthening system construction and the follow-up audit of government investment projects, and standardizing the BT financing competitive negotiation of projects, so as to promote standardized project construction, save government investment and enhance capital efficiency.