The Research On PPP Project Audit Focus Based On Entropy Weight And The Grey Relational Analysis Method

At present,the implementation of projects through PPP mode has become an important measure to promote China's economic development.At the same time,in response to the deployment of the Party Central Committee,governments at all levels actively promote the PPP model and carry out relevant work in various public service areas.Faced with this new mode in the field of investment,government audit,as an important means of serving national governance,should actively participate in PPP projects and give full play to the supervision function of audit.However,government audit,especially government investment audit,on the one hand,has some long-standing shortcomings.On the other hand,because the adoption of PPP model has brought about a greater impact on it,how to adapt to the development of the times and make a contribution in PPP projects has become a hot issue for audit institutions at all levels.On the basis of consulting a large number of literatures,starting with identifying PPP model and government investment audit,this paper analyses the characteristics and shortcomings of government investment audit,studies the necessity of constructing key auditing index system to assist government departments to carry out PPP project audit,and puts forward that relevant auditing indexes should be designed in the process of value for money evaluation.This method overcomes the problems of insufficient professionalism of auditors,relying on experience and personal intuition to establish the audit focus,avoids the problems of less prominent audit focus and scattered audit focus,and provides a comparison for the establishment of audit focus.For scientific and rational thinking.The full text is divided into six parts.The first chapter is the introduction,which introduces the research background,significance and content,reviews the research situation at home and abroad,and puts forward the research methods and technical routes.The second chapter focuses on the theoretical basis of PPP model,key audit theories,entropy weight and grey relational analysis,and expounds the PPP model.Definition and basic characteristics,the definition of audit focus,the general process of establishing audit focus in the implementation of audit projects,and the methods adopted are summarized.Chapter III introduces the methods of establishing audit focus in PPP projects,and analyses the shortcomings and reasons.Chapter IV,through systematic analysis,combines auditing.According to the experience judgment,we construct the first and second level index system of PPP project audit,and use the entropy weight and grey relational analysis method to deal with it,and establish the model of audit focus establishment.Chapter V,based on the case analysis,puts forward the corresponding project audit strategy and suggestions according to the conclusion of the model.Chapter VI summarizes the full text.This paper introduces the innovations of this study,and puts forward the direction of further research based on the limitations of this study.