Research On The Selection Of Key Audit Matters And The Optimization Of Subsidy Policy Based On Circulation Links Of Chinese New-energy Automobile Battery Enterprises

Since the new energy vehicle subsidy policy was implemented in 2010,China’s new energy vehicle industry has ushered in a new stage of rapid development.However,in recent years,there have been some problems in the implementation of the subsidy policy,such as the "false compensation door" for new energy vehicles that appeared in 2016,and the "replacement of battery is better than replacement of car" that emerged on the Internet in 2018.These problems reflect the focus of China’s current development of new energy vehicles —automobile battery and subsidy.Certified public accountants audit,as an important part of social supervision,in the new energy automotive industry has been reflecting the important function,and the change of the auditing standards,communication key audit matters in the audit report for certified public accountants audit work is also put forward new requirements,but the current auditing standards and application in the guide for the choice of key audit matters required certified public accountants to carry on the subjective judgment,this problem are presented in this paper,the application of Triangular Fuzzy Number(TFN)-Analytic Hierarchy Process(AHP)through the research of new energy car battery enterprise is put forward in multiple items conform to the standards defined by selecting key audit matters,Improve the risk control process of accounting firm.At the same time,in view of existing problems such as "battery changes than to change",the new energy car battery circulation,using Intuitionistic Fuzzy Sets(IFS)-Analytic Network Process(ANP)-SWOT Matrix(SWOT)-Variation Coefficient Method(VCM)model for the subsidies importance and effect of different circulation were analyzed,and puts forward the differentiation for different circulation subsidies.In the circumstances of the first generation of new energy car battery retired,the related industry faces lots of challenges,there are all kinds of opportunities,this paper research on the choice of key audit matters to perfect the accounting risk control program,based on the new energy car battery circulation subsidy policy optimization can provide a new perspective,to provide guarantee to the development of China’s related industries.