Study on Audit Path Optimization of PPP Construction Projects: Taking A Bridge Across the River as an Example

Mingrui Gou; Yuanchun Yu

doi:10.6981/FEM.202410_5(10).0006

Authors

Mingrui Gou
Yuanchun Yu

DOI:

https://doi.org/10.6981/FEM.202410_5(10).0006

Keywords:

PPP Projects; Audit Path; Optimization Measure; User Pay Program; Management Mode of Special Permission.

Abstract

This paper deeply studies the optimization of audit path of PPP (government-private capital cooperation) project, takes A bridge across the river as an example, analyzes the shortcomings of the original audit path, and puts forward optimization measures. The study pointed out that with the wide application of PPP projects, the audit difficulty is increased, and the audit supervision of key links such as project initiation, bidding and contract signing should be strengthened, while paying attention to the audit evaluation of project quality, safety management and investment benefits. The optimization path includes setting up a special audit team to evaluate the robustness of user-paid projects, and strengthening the franchise model audit in depth.

Downloads

Download data is not yet available.

References

[1] Davis P , Partnership N Y C .Public-private Partnerships : Improving Urban Life / Edited by Perry Davis[J].Academy of Political Science, 1981.

[2] Giglio J M , Friar J H , Crittenden W F .Integrating Lifecycle Asset Management in the Public Sector[J].Business Horizons, 2018, 61(4):511-519. DOI: 10.1016/ j.bushor.2018.03.005.

[3] Hong S , Ryu J .Crowdfunding Public Projects: Collaborative Governance for Achieving Citizen Co-funding of Public Goods[J].Papers,2019,36(1):145-153.DOI:10.48550/arXiv.1902.02480.

[4] Jia Kang, Sun Jie. Public-private Partnership (PPP), the Concept, Origin, Characteristics and Function [J]. Journal of Financial Research, 2009 (10) : 2 to 10. DOI: 10.19477 / j.carol carroll nki. 11-1077 / f 2009.10.001.

[5] Pomeranz F .CONTROL CONSTRUCTION COSTS WITH PREEMPTIVE AUDITING[J].Power, 1983, 127(4):65-67.

[6] Pomeranz F .Pre-emptive Auditing: Putting the Horse before the Cart[J].Managerial Auditing Journal,1987,2(3):3-5.DOI:10.1108/eb017596.

[7] Rice, Sherry M. 1991. Preaward Contract Audits A Claims Avoidanceprocedure .Transactions of the American Association of Cost Engineers, 1(2):31-33.

[8] CAO Huiming. On the Benefit Characteristics of Public Engineering Follow-up Audit [J]. Audit and Economics Research,2005(06):36-38.

[9] Weng Tongbao. Application Research of Whole Process Tracking Audit in Engineering Construction Projects [J]. Knowledge economy, 2011 (10) : 132. DOI: 10.15880 / j.carol carroll nki ZSJJ. 2011. 10.148.

[10] Wang P L.2011. Whole Process Follow-up Audit Highway Project. China Accounting Journal, 11.

[11] Brogaard L , Petersen O H .Public-private Partnerships (PPPs) in Development Policy: Exploring the Concept and Practice[J].John Wiley & Sons, Ltd, 2018.DOI:10.1111/DPR.12277.

[12] A.D.Kasatov.Public-Private Partnership in the Implementation of the Industrial Policy of Russia[J]. SHS Web of Conferences,2019,71.

[13] Roy Hadley.Cybersecurity for Public-Private Partnerships:Living in a Dangerous World[J].Security, 2019,56(10).

[14] Emmanuel,B,Omobowale,etc.Addressing Conflicts of Interest in Public Private Partnerships[J].Bmc International Health & Human Rights, 2010.DOI:10.1186/1472-698X-10-19.

[15] Kumar R .Public–private Partnerships for Universal Health Coverage? The Future of "Free Health" in Sri Lanka[J].Globalization and Health, 2019, 15(S1).DOI:10.1186/s12992-019-0522-6.

[16] Chen Yinmo, Fan Weihui. PPP Tracking Audit Theory and Policy Suggestions [J]. China Price,2017 (06):88-91. (in Chinese).