Open AccessResearch on Asset Management in Construction Phase of PPP Project——Based on Tracking Auditing Perspective
Author(s) -
Yingying Fan,
Yan Yin
Publication year - 2020
Publication title -
iop conference series. materials science and engineering
Language(s) - English
Resource type - Journals
eISSN - 1757-899X
pISSN - 1757-8981
DOI - 10.1088/1757-899x/768/5/052046
Subject(s) - asset management , scope (computer science) , asset (computer security) , audit , public–private partnership , business , it asset management , order (exchange) , project management , process management , phase (matter) , computer science , general partnership , risk analysis (engineering) , finance , accounting , systems engineering , engineering , computer security , chemistry , organic chemistry , programming language
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.