PRACTICAL BASES OF PUBLIC-PRIVATE PARTNERSHIP AUDIT IN KAZAKHSTAN

Abstract

This study discusses the development of public-private partnership (PPP) in the Republic of Kazakhstan. The authors analyze specific features and stages of public-private partnership development, study the international experience of assessing the effectiveness of publicprivate partnership, develop basic models of public-private partnership and provide their classification. In addition, the study provides an analysis of the current implementation of PPP projects in the Republic of Kazakhstan. The objective of this research is to analyze the specifics and stages of PPP development in the Republic of Kazakhstan Under the new normal economy, in order to promote the government's transformation, the PPP model, as an innovative mechanism and new way of cooperation between the enterprise and the government, is a new driving force for the development of China's economy. But at the same time, the risk factors are becoming increasingly strong, and bring a lot of threat to stakeholders. Therefore, we must carry out a strong risk identification and prevention. Based on the perspective of risk oriented audit, this paper analyzes the recent development of PPP project from the concept and risk point of PPP business, and puts forward the risk prevention measures to promote the healthy development of the PPP project.