Author(s)

Jiangfei Zheng

Corresponding Author

Jiangfei Zheng

Abstract

Based on the research of audit experience of traditional government investment and construction projects and the current situation of carrying out the PPP projects blind and disorderly in China, this paper aims to show the incomplete structure, unspecific scope and the undefined emphasis of audit. According to the frequently-used domestic auditing methods, data processing methods and several different kinds of national standards of PPP projects in recent years show the economic supervisory work path and the economic supervision framework at different stages which applies the operation characteristics of the PPP projects during this time of China, and further clarifies the key and difficult points and specific contents of audit. This work may be helpful to safeguard the rights and interests of all stakeholders of the PPP projects, carry out the PPP projects orderly and promote the construction of national integrity, so as to provide the fundamental theory preventing from the loss of state assets.

Keywords

PPP project, Whole process, Government supervision, Tracking audit.