Research On The Construction Of Evaluation Index System Of Government Decision-making Audit For PPP Project

The decision-making process of the PPP project has a great impact on the construction and operation of the project.Whether the project can achieve the expected results can't be separated from the decision-making capacity of the relevant departments.Some local governments blindly carry out PPP project decisions for reasons such as political achievements and tasks.Due to the long operating cycle of PPP projects and the incompleteness of contracts,decision-making problems cannot be highlighted in a short period of time,and government departments are prone to opportunistic behaviors.A strong and independent supervisory organization is required to supervise and evaluate the decision-making situation of relevant decision-making departments of PPP projects.Therefore,how to make an objective,accurate and scientific evaluation of the decision-making process of the PPP project to ensure that the government makes comprehensive and objective decisions to ensure the quality of the project construction,and achieve the target effect of the project is an urgent problem to be solved.As part of the supervision system,decision-making auditing advances the audit time node of PPP project to the decision-making stage,which can find problems in time,raise problems,ensure objective and accurate decision-making,and promote project construction and operational efficiency.At present,China's research on government decision-making audit of PPP projects is not enough.The research on government decision-making audit evaluation indicators of PPP projects is even rarer.Based on the relevant theories and the elements of government decision-making auditing and the principle of index construction of PPP projects,the paper uses the four primary indicators including compliance of the decision-making process,the rationality of decision-making content,externality,and seventeen secondary indicators such as social capital selection fairness evaluation indicator to Construction of Evaluation Index System of Government Decision-making Audit for PPP project.And it uses the fuzzy comprehensive evaluation model to calculate the weight of the evaluation indicators of the PPP project decision-making audit to evaluate the government decision-making status of theurban water supply integration PPP project.With the increasing attention of scholars to the decision-making stage of PPP projects,the research on its audit theory is gradually deepening,but a perfect theoretical system has not yet been established.The paper evaluates the level of PPP project decision-making from an auditing perspective,discuss the supervisory role of decision-making auditing in PPP project decision-making,and construct a PPP government decision-making audit evaluation index system to provide some reference for the development of government decision-making auditing theory of PPP projects in China and the construction of PPP project decision-making audit evaluation index system.