片区开发PPP模式下项目跟踪审计研究

Research on Project Tracking Audit under PPP Mode of District Development

作为民间资本与公共资源合作的提供社会公共服务的创新供给机制,创新片区开发模式不仅能解决开发区产业结构不合理、基础设施缺失或陈旧的问题,更能引入生态环境建设这一主题,为打造绿色城区添砖加瓦。但目前相关审计监督的缺失在一定程度上增加了项目风险。基于此,文章阐述了片区开发PPP项目审计的必要性,总结了目前我国片区开发PPP项目存在的问题,并在此基础上提出了一些建议,以期为审计更好地发挥监督职能提供参考。

As an innovative supply mechanism for the cooperation of private capital and public resources to provide social and public services,innovative district development model can not only solve the problems of unreasonable industrial structure,lack of infrastructure or obsolete infrastructure in the development zones,but also introduce the theme of ecological environment construction to build a green urban area.However,at present,the lack of relevant audit supervision has increased the project risk to a certain extent.Based on this,this paper expounds the necessity of district development PPP project audit,summarizes the problems existing in district development PPP project and puts forward some suggestions to provide reference for audit to give better play to its supervisory function.