PPP项目跟踪审计探讨

Discussion on PPP Project Tracking Audit

在当前我国经济发展新常态下,公私合作伙伴关系(Public Private Partnerships,以下简称PPP)的项目投资运营管理模式对我国经济发展具有战略意义。本文从国家治理的维护法律秩序、促进经济社会发展、实现动态均衡调整三个特征视角,分析了对PPP项目开展跟踪审计的重要意义。基于国家治理视角和全生命周期价值理论,提出应将法制、效率、求实、公正、责任和廉洁的观念贯穿始终,探索创新PPP项目全生命周期的四维度跟踪审计模式,对PPP政策落实情况、项目立项可行性、项目过程合法合规性、项目投资绩效开展审计,推动政策落地、鼓励创新发展、维护保障民生、促进深化改革、提升资金绩效、促进反腐倡廉,促进实现国家良治。

In the ＂New Normal＂ of China＇ s economy, Public Private Partnerships （PPP） plays an strategic role in economic development in China. From the perspective of the three characteristics of national governance, i. e. maintaining legal order, promoting economic and social development, and realizing the dynamic equilibrium, this paper analyzes the significance of the audit of PPP projects. Based on theories of national governance and whole life cycle values,the paper proposes four-dimensional PPP real-time audit model, i. e. implementation of PPP policy, feasibility of project,legal compliance of project process, and investment performance of project, by sticking to the values of rule by law, efficiency, practicality, justice, responsibility and integrity, in order to implement policies, stimulate innovative development, promote and deepen reform, add value for money, combat corruption, and thus improve national good governance.