Research on Audit Difficulties and Solution Paths for Wastewater Treatment Projects under the Concession Model

Abstract

With the policy adjustment of the public-private partnership (PPP) model, the concession model has become a major implementation mechanism for public projects in fields such as wastewater treatment. In operation, such projects face multiple audit difficulties, including insufficient external supervision, incomplete policies and regulations, inadequate performance by both government and enterprise parties, and weak operational control. Risks in the construction stage, such as schedule delay, investment overrun and quality defects, further increase the difficulty of ex post audit tracing and responsibility determination. To address these problems, this paper conducts research from two perspectives. First, it applies the DSR model to systematically analyze the causes of internal and external problems in wastewater treatment concession projects and to reveal the links among the policy environment, operating status and rectification response. Second, it introduces whole-process follow-up auditing and constructs audit focuses and methods covering preliminary preparation, construction implementation, completion settlement and post-evaluation. The findings may provide a reference for standardizing audit practice, preventing hidden debt risks and improving the efficiency of public investment.