Auditing Planning Optimization Of Collective Enterprise Based On Project Portfolio Selection Problem Model

The research creatively introduces project portfolio selection management and operation research method in the auditing planning process of collective enterprise and build up its optimization model. The optimization model also involves learning effect from economics and time value of capital. The research is profound and ground breaking on theoretical, practical and political level. It contains research methods such as literature research, interdisciplinary research and survey, comparative analysis and modeling simulation. The paper has considered concepts and theories like project portfolio management, project portfolio selection model, operational research, economics and the time value of financial investment funds in the field of auditing planning of collective enterprise.The paper starts with the literature review and conclusion from other researchers’ work. This study was based on those content frameworks, research methods and found the breakthrough point of the research of auditing planning in collective enterprise. Then the research analyzes the development status and existing problems of the audit of the collective enterprises. With auditing project as a carrier to realize the audit goal, collective enterprises can better fulfill the efficient allocation of resources, integrated management. On the level of scientific research, objective conditions, network planning technology, development, audit information learning effect theory and technics, it analyzes the feasibility of the application of project portfolio selection introducing in the collective enterprise audit planning. By the analysis, the research proves that considering a combination of project learning effects model into the auditing planning management is the optimal method for collective enterprise. Based on the combination understanding of project portfolio, learning effects, and operations research and other knowledge and company audit plan, the research creatively builds an optimal model for auditing planning of collective enterprise. Furthermore, the study also raises the optimal solution of plan making procedure. Through the optimal procedure and model being raised in this research, the practice case of Chinese Petroleum Corporation is being introduced to test the auditing procedure. The study simulates the collective enterprise audit work plan process, and designs data test environment programming. Through the case study and programming simulation, the effect of audit plan optimization of collective enterprise has been verified. Eventually several results have been concluded.