Research On Atmospheric Environmental Performance Audit Evaluation System Based On PSR Model

In recent years,with the improvement of China’s comprehensive national strength and rapid economic development,industrialization and urbanization have brought about environmental problems,such as glacier melting,climate warming,atmospheric environment deterioration and so on.In view of the problem of air pollution,the state allocates special funds and selects special personnel to deal with the air environment.Therefore,the atmospheric environment performance audit has become an important work for the government to verify the governance performance.The atmospheric environment is the cornerstone of ensuring people’s life and sustainable economic and social development.In the fourteenth five year plan,air pollution control is also put in the first place.Financial audit and special fund audit are usually used in environmental audit.However,environmental compliance and environmental performance audit are relatively ignored.And natural resources,water resources are often the object of environmental audit,atmospheric environmental audit is ignored.In the environmental audit,people find that the environmental protection funds are not fully utilized in advance,the project management is ignored in the event,and the feedback mechanism of environmental audit rectification is missing after the event.All these problems affect the audit quality and the audit governance function.Based on this,it is particularly important to standardize the environmental performance evaluation,construct the audit accountability mechanism and strengthen the governance function.In order to promote the function of national audit supervision and give full play to its effectiveness.Based on the three theoretical foundations,this thesis provides the evaluation index system of atmospheric environmental performance audit with PSR model as the framework,and establishes the index system with the actual situation of atmospheric environmental management of Chinese government departments.The environmental merit model is introduced to evaluate the performance of government environmental management;Finally,a case study is carried out.Taking Nanchang City in Jiangxi Province as a case city,this thesis uses the constructed audit evaluation index system to get the audit results,makes a summary and analysis,and puts forward suggestions on the work of the government.The purpose of this thesis is to put forward specific suggestions for the practice of atmospheric environment audit in China.