Research On The Governance Effect Of Government Environmental Audit Based On Institutional Performance

Since the 18 th National Congress of the Communist Party of China,the contradiction between the environment and the harmonious development of human society has been escalating,environmental governance issues have emerged,and the government has responded to public needs and social development laws to improve governance efficiency and effectiveness.As the “immune system” of national governance,government auditing gradually improves its supervision and promotion functions to make it an important tool for improving system performance and environmental governance.At present,China’s government audit still has problems such as immature auditing concepts and imperfect evaluation indicators.Can government audit play a further role in improving system performance and environmental governance effects by exerting its functions? By combing the relevant theoretical basis and empirical data,this article further explores and tests the role of government audit function.Based on the theory of public entrusted environmental responsibility,government governance and system performance,this paper analyzes the principle of government audit on environmental governance and system performance,and sorts out the dialectical relationship between government audit and institutional performance and environmental governance.The factor analysis method was used to measure the system performance and environmental governance effect respectively,and the data from 2008 to 2017 of “31”provinces were selected for multiple regression analysis to conclude that the system performance and environmental governance effect have a two-way improvement effect.On this basis,the ability to choose audit punishment and correction as intermediary variables has verified that government audit can coordinate system performance,and further enhance the environmental governance effect by exerting the supervision function.However,it is found that the effect of government audits on the coordination of environmental governance has a weaker effect on the performance of the system by exerting the promotion function.This shows that the current government audit in our country mainly focuses on the governance of the regulatory environment,and there are deficiencies in promoting the "forced" system reform that is guided by major environmental issues.Combining with China’s actual situation,some suggestions were put forward,such as changing governance concept and perfecting audit governance mechanism.