Research On The Performance Audit Evaluation Of Ecological Compensation Fund In The Upper Yellow River Based On The Realization Of Ecological Product Value

Ecological compensation system is a system formed gradually on the basis of comprehensive factors through combining practice and theory in the development of social economy in China,and plays a significant role in the construction of ecological civilization in China.The implementation of ecological compensation system can mobilize the enthusiasm of all stakeholders and promote all parties to protect the ecological environment together.In recent years,the construction of ecological compensation mechanism has been very effective,but there are still many problems,such as small compensation scope,low standard,imperfect related mechanism,imperfect performance audit evaluation system of ecological compensation funds,etc.In recent years,the excessive use of the Yellow River ecosystem has made the ecological function of the Yellow River declining,the ecological service and supply are insufficient.The state has constantly explored and improved the ecological compensation methods of the Yellow River Basin.In April 2020,the Ministry of finance,the Ministry of ecological environment,the Ministry of water resources,the Ministry of water resources,and The four departments of the State Forestry and grass Administration jointly formulated and issued the pilot implementation plan of supporting and guiding the establishment of horizontal ecological compensation mechanism in the whole Yellow River Basin(hereinafter referred to as the scheme).The plan proposes to explore and establish the standard accounting system of ecological compensation in the Yellow River Basin and improve the allocation method of ecological compensation funds.Therefore,it is of great significance to study the performance audit evaluation of ecological compensation in the Yellow River Basin.The performance audit evaluation of ecological compensation is a powerful answer to the effectiveness and effect of the implementation of ecological compensation policy.However,the performance audit evaluation system of ecological compensation in China has not been established yet.Therefore,it is urgent to evaluate the effect of ecological compensation scientifically and to explore a scientific and reasonable performance audit evaluation system of the compensation fund.In recent decades,the main evaluation of ecological compensation in China is on key projects and key basins.Most of the emphasis on fund evaluation focuses on the legal compliance of project funds.There are few evaluation on the degree of realization of ecological environment benefits,the effectiveness of policy operation and the economic use of funds.At the same time,domestic scholars have not studied the performance audit evaluation system of ecological compensation funds in watershed,and few literatures have made research on the environmental performance audit evaluation index from the perspective of ecological benefits.Therefore,based on the realization of ecological product value,this paper establishes the performance audit evaluation system of ecological compensation funds in the upper reaches of the Yellow River,and evaluates the performance audit from a new perspective.On this basis,the uniqueness of the ecological environment in the upper reaches of the Yellow River is fully considered,and the indicators of water conservation,water quality,water quality and water saving are introduced into the performance audit evaluation system,The paper constructs the evaluation index system of river basin fund performance audit based on the realization degree of ecological product value by using ecological efficiency index,which provides reference for the construction of the follow-up index system and the formulation of ecological compensation standards of the basin.In the index construction,this paper first uses the statistics of ecological compensation fund input,then monetary measurement of water resources and ecological products in the upper reaches of the Yellow River by environmental replacement cost method.Finally,the ecological product value realization degree is calculated by calculating the ecological efficiency index to measure the effect of Ecological Compensation Fund investment in each region of the upper Yellow River.The ecological efficiency index of other provinces in the basin is sorted,and the evaluation results are obtained by horizontal comparison.According to the evaluation results,the next stage ecological compensation funds are allocated,and the funds are inclined to the areas with high overall ecological efficiency index.Meanwhile,the ecological efficiency index of water conservation,ecological efficiency index of water resource contribution,ecological efficiency index of water quality improvement and ecological efficiency index of water use efficiency are concerned to reflect the close connection between ecological products and compensation funds.For the areas ranking the bottom in the ranking evaluation of ecological efficiency in the current year,the compensation funds for the next compensation period shall be deducted,and the deducted funds shall be used to reward the top areas.For the middle regions,the regions with positive ecological efficiency indicators will fully allocate compensation funds in the next compensation period,and the top regions can get the deduction of the ecological compensation funds in the next period.This paper first clarifies the importance of the performance audit evaluation mechanism of ecological compensation funds to the ecological compensation system,and summarizes the current situation and problems of the current performance audit evaluation mechanism of ecological compensation in the Yellow River Basin.Secondly,the paper calculates the value of ecological products in the upper reaches of the Yellow River by using the method of environmental replacement cost,and proposes to construct the performance audit evaluation system of ecological compensation funds in the upper Yellow River Based on the realization degree of ecological product value.The conclusion is drawn by calculating the ecological efficiency index and sorting.Finally,the evaluation index system is applied to Gannan Tibetan Autonomous Prefecture and the evaluation results are analyzed.By statistics of the investment of water resources ecological compensation fund in Gannan Tibetan Autonomous Prefecture from 2016 to 2019,the value of ecological products in Gannan Tibetan Autonomous Prefecture in 2016-2019 is calculated.Finally,the ecological efficiency index number of Gannan Tibetan Autonomous Prefecture in2016,2017,2018 and 2019 is calculated.This paper may provide corresponding reference for the formulation of ecological compensation standards in the upper reaches of the Yellow River.