Author(s)

Chao Wang ¹, Jingrui Zhang ¹, Jiawa Meng ¹

Affiliation(s)

¹ Jilin International Studies University, Changchun, China

Corresponding Author

Jiawa Meng

ABSTRACT

Government and social capital cooperation (PPP), as a way of supplying senior care services, is an operable model that meets the needs of each interest body. PPP pension projects have been slow to progress, with risk and uncertainty being the main obstacle factors. In order to cope with the risks of PPP pension projects, this paper takes the core operation period of PPP pension projects as the research object from the perspective of government performance audit, constructs a risk-oriented performance audit model for the operation period of PPP pension projects, the seminar will discuss the future direction of the practical application of the PPP model for the elderly services industry in China, as well as the countermeasures and suggestions for improving the performance audit mode during the operation period of PPP elderly projects. In addition, this article conducts the nursing home project in City A as an example to provide a theoretical basis for the government to better supervise, promote the smooth implementation of PPP pension project in China. This will help the PPP model and the cause of elderly care services to better integrate, improve the quality, efficiency and diversified development of social elderly care services from a holistic perspective,  and better interpret the pace of the new era of socialism with Chinese characteristics.

KEYWORDS

Risk-based; PPP pension project; operation period; performance audit

CITE THIS PAPER

Chao Wang, Jingrui Zhang, Jiawa Meng, Risk-based Performance Audit Model and Application of PPP Pension Project Operation Period. Accounting, Auditing and Finance (2023) Vol. 4: 17-24. DOI: http://dx.doi.org/10.23977/accaf.2023.040203.

REFERENCES

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