Research on Asset Management in Construction Phase of PPP Project - - Based on Tracking Auditing Perspective

Abstract

In the actual operation process of PPP(Public-Private Partnership) projects, due to inaccurate estimation, lack of accuracy of submitted data and asymmetric information of all parties involved, problems such as asset falsification often occur when assets are formed. In order to solve this problem, we have properly integrated the concept of asset life-cycle management (ALM) into the whole life cycle of PPP projects, and established an ALM-PPP model to analyze the asset management of PPP projects. We select the construction phase of PPP project as the research scope, and take tracking audit as the core to audit the actual value of PPP project, so as to improve the management efficiency of PPP project and ensure the public interest.