Performance audit evaluation of marine development projects based on SPA and BP neural network model

Author:

Gao Sheng1,Sun Huihui12,Huang Xiaoyan1,Hui Yu1,Ge Shutong1

Affiliation:

1. School of Government Auditing, Nanjing Audit University , Nanjing 211815 , China

2. College of Forestry, Fujian Agriculture and Forestry University , Fuzhou , 350002 , Fujian , China

Abstract

Abstract Accurately grasping the comprehensive cost-benefit and influencing factors of various marine development projects is of great significance to the promotion of high-quality marine development. This work screened and constructed the performance audit evaluation index system of comprehensive cost-benefit of marine development projects from the four aspects including society, economy, resources, and environment. The entropy weight set pair analysis (SPA) was used to audit and evaluate the comprehensive cost-benefit of 15 marine development projects during the construction and operation period. The back propagation (BP) neural network model was used to test the results. The main influencing factors were analyzed by the grey relational analysis (GRA) model. It was found that the comprehensive cost-benefit performance audit evaluation index of the six projects of marine protected area and offshore wind power were higher than the other nine projects of mariculture, sewage dumping, and port industry. The main influencing factors were economic net income, loss of wetland ecological service value, environmental pollution prevention and control cost, new addition employment rate, etc. The countermeasures suggestions were put forward.

Publisher

Walter de Gruyter GmbH

Subject

General Earth and Planetary Sciences,Environmental Science (miscellaneous)

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