摘 要伴随着经济的腾飞，社会民众的生活变得越来越富足，对于公共物品的需求度也越来越高。但是光靠政府投资来进行基础设施建设并不能满足社会民众的需求，政府的财政体系也难以承受大规模的基础设施建设投入。为了减少政府的财政压力，降低地方政府的负债比率，我国引进了 PPP 模式并大量运用于基础设施项目的建设之中。但是，由于 PPP 项目在我国起步较晚，相关的管理制度尚未完善，导致 PPP 项目管理较为混乱。有的地方政府还打着建设 PPP 项目的幌子，实则是为了违反相关规定达到非法侵占社会资金的目的，因此国家有关部门需要对这一不良情况增加监督管理的手短，最直接有效的监管方式就是加强对 PPP 项目的审计工作。本文将简要介绍 PPP 项目相关理论，并根据目前 PPP 项目审计中存在的问题进行原因分析，针对所分析出的原因提出解决的策略。关键词：PPP 项目；跟踪审计；传统审计IAbstractWith the rapid development of economy, people's life is becoming more and more affluent, and the demand for public goods is getting higher and higher. However, relying solely on government investment for infrastructure construction can not meet the needs of the public, and the government's financial system is also difficult to bear large-scale infrastructure investment. In order to reduce the financial pressure of the government and reduce the debt ratio of local governments, China has introduced the PPP model and widely used in the construction of infrastructure projects. However, due to the late start of PPP project in our country, the relevant management system is not perfect, which leads to the confusion of PPP project management. Some local governments even under the guise of building PPP projects, in fact, in order to violate the relevant regulations to achieve the purpose of illegal embezzlement of social funds, so the relevant state departments need to increase the shortage of supervision and management of this bad situation, the most direct and effe...
