Research On Performance Audit Of State-Owned Coal Enterprises Under The Green Economy

At the 18th National Congress of the Communist Party of China,it was emphasized that the reform of state-owned enterprises should be deepened.Nowadays,some state-owned enterprises have recognized the importance of enhancing economic,environmental and social benefits,and take enhancing these three benefits as their development goals.Also in the primary energy structure of China,coal is the main energy for a long time,is the basic energy in China,and the coal industry is an important industry that can promote economic development and ensure energy resources.At the fifth plenary session of the 18th CPC Central Committee,General Secretary Xi Jinping put forward a new concept of green,innovation,coordination,openness and sharing,which actively promoted the coal industry.Taking green development as an important concept of the industry,taking the core of promoting green economy construction and environmental governance as the development direction,and bringing the "green" element into its strategic planning,In order to meet the increasingly fierce global market competition.2016 to 2020 is not only the decisive stage of building a well-off society,but also the turning point of accelerating the transformation and development of the coal industry.As the public pays more and more attention to the effective use of public resources,It is urgent to carry out more effective performance audit of state-owned coal enterprises,and it is urgent to evaluate the economic performance,environmental performance and social responsibility performance of state-owned coal enterprises.Taking the government audit as the starting point,this paper mainly adopts the case analysis method,and discusses in detail the theoretical basis of the performance audit of state-owned coal enterprises under the background of green economy,combined with the theory of public fiduciary economic responsibility and the theory of green economy.The new public management theory and other related theories,this paper summarizes the impact of performance audit,and analyzes the objectives of performance audit in the context of green economy,the factors that affect the mechanism of performance audit and the model of performance audit.It paves the way for the next case analysis in theory.In the part of case introduction,this paper selects SH state-owned coal enterprises as the research object,combined with data,icons,words,through the analysis of the audit team in the performance audit of SH enterprises and the final conclusions.This paper finds out the problems existing in the process of audit implementation and analyzes the causes of the problems,and finally puts forward some measures to improve the performance audit.