Study On Audit Quality Evaluation Of PPP Sewage Treatment Project

At present,the Chinese government has vigorously promoted the PPP model in the water industry.,especially for the water industry.The Ministry of Finance recently issued a notice that,in the field of sewage treatment,new construction projects throughout the country must "force" the application of the PPP model.Local debt limits the investment space of local governments,and finding the right PPP project form for social capital participation is an optimal choice.However,at present,there are many shortcomings in the audit and supervision system for PPP sewage treatment projects in China,and the audit results are not good,which seriously restricts the development of PPP sewage treatment projects.In this context,this paper has an important theoretical and practical significance for the evaluation of audit quality of PPP wastewater treatment projects.First of all,this article begins with an analysis of the existing problems in the audit quality assessment system of the current PPP sewage treatment project.Combine relevant regulations and national regulations,comprehensively apply relevant theories and knowledge of auditing,management,economics,assessment and evaluation,According to the preparation phase,implementation phase,completion acceptance phase,and post-evaluation phase of the PPP wastewater treatment project construction process,the first-level audit quality evaluation index is constructed.Each first-level evaluation index is developed into four second-level evaluation indicators,for a total of 16 Each evaluation index constitutes a complete scientific indicator system.Then,using the entropy weight method to calculate the index weights.Then,a grey fuzzy comprehensive evaluation model is constructed by combining the two methods of grey theory and fuzzy comprehensive evaluation.Finally,by judging the correct degree of membership and judgment matrix by quantifying the assessment index,a reasonable evaluation result is obtained,and the audit quality of the PPP sewage treatment project is graded.The audit quality evaluation model of the PPP sewage treatment project constructed in this paper has improved the reliability,objectivity and scientificity of the audit quality assessment evaluation of the PPP sewage treatment project,supplemented and improved the supervision system of the PPP sewage treatment project in China,and was used to evaluate the PPP sewage treatment project.The audit quality provides a new way of thinking and method,which provides a practical basis for the auditing of the PPP sewage treatment project by the Chinese government auditing agency.It truly realizes the“value for money”of the entire life cycle of the PPP sewage treatment project,and increases the social funds.Attractiveness,breaking the obstacles and constraints in the development of PPP sewage treatment projects.