Author(s)

Zhengjun Xu

Corresponding Author

Zhengjun Xu

Abstract

Under the economic environment of supply-side reform, with the development of urban integration and innovative industries in China, many areas will continue to face a large number of infrastructure construction deficiencies. The government and social capital cooperation (PPP) model is a good way to solve the problem of public infrastructure investment, operation and maintenance at this stage. This paper reinterprets the auditing dilemma of government debt in PPP model, focusing on the issue of debt acquisition and repayment risk, and puts forward some countermeasures and suggestions.

Keywords

PPP Mode; Government debt; Audit