An Application Study On Environmental Performance Auditing Of Shihezi Sewage Plant

Since the Reform and Opening,environmental protection has gradually become one of the most important issues restricting China’s economic development.The Chinese government has assumed special accountability for environmental protection.In recent years,with the increasing attention of our government to environmental protection,environmental public expenditure is also increasing significantly.As the taxpayer and owner of the social resources,the public is not only satisfied with the compliance with government expenditures,but also pays more attention to the economic,efficiency and effectiveness.How much benefit these funds have played,requires the auditing agency to conduct scientific evaluation and supervision.The government environmental performance audit is produced and developed under the demand of this era.Government performance audit is a high-level form of modern audit.The environmental performance audit developed on the basis of environmental audit and performance audit,represents the government’s transition from focusing on traditional financial revenues to assessing performance in environmental assessment.National audits have made efforts on the comprehensiveness and diversification of economic management activities.In recent years,there are more and more performance auditing projects for environmental public expenditures in China.However,due to the lack of development of China’s performance auditing,such as imperfect national auditing standards,backward technical methods and unsatisfactory auditing results,is necessary for us to learn from advanced auditing theories and excellent auditing projects to improve government effectiveness.This paper sorts out the current government environmental performance audit from both theoretical and practical aspects,analyzes the case of the sewage plant performance audit project carried out by Shihezi Audit Bureau,draws on the advanced theory and audit project experience to provide insights for the research direction of environmental performance audit,enriches the research content at the application level,and has accumulated valuable experience in promoting enterprises to deepen reform,carry out performance audit work in the future and provide some reference opinions and ideas for the follow-up researchers.This paper has six parts to interpret the above contents,which are introduction,concept definition and theoretical basis,current status of Shihezi sewage plant performance audit,problems and causes,improvement countermeasures,and conclusions and prospect.