The Research On Performance Auditing Of Environment Protection Special Funds

With the in-depth development of my country’s reform and opening up,the national economy has entered a new era of steady development.While people’s living standards are improving day by day,environmental problems have become increasingly prominent.In the report of the 20 th National Congress of the Communist Party of China,General Secretary Xi Jinping mentioned: We must protect nature and the ecological environment like protecting our eyes,unswervingly follow the path of civilized development with production development,affluent life,and good ecology,and realize the sustainable development of the Chinese nation.In recent years,the special funds for environmental protection allocated by the central and local finances have also increased year by year.From 2015 to 2021,the amount of energy-saving and environmental protection expenditures in my country’s fiscal expenditures increased from 40.159 billion yuan to 553.6 billion yuan.Therefore,the supervision of special funds for environmental protection has also received more and more attention.As an effective means of supervision,performance audit can effectively evaluate the advantages and disadvantages of special funds for environmental protection in the process of use.Through the performance audit of special funds for environmental protection,not only can the efficiency of environmental protection funds be improved,but also the allocation of resources can be effectively optimized,so that government power can be effectively supervised.Based on the implementation process and influencing factors of the performance audit of special funds for environmental protection,this thesis explores the issues related to the performance audit of funds for the treatment of black and odorous water bodies in S City.Based on the form of questionnaire survey and the analysis of the current situation,the problems and reasons existing in the performance audit process of black and odorous water body treatment funds in S City are explored,and the domestic and foreign status quo is analyzed in terms of the experience and characteristics of the performance audit of special environmental protection funds.After analyzing and comparing,finally put forward suggestions to solve the problems existing in the performance audit of black and odorous water body treatment funds in S city.This article is divided into seven parts: The first part is the introduction.The second part is an overview of the relevant theories of the performance audit of special funds for environmental protection,and expounds the relevant concepts,characteristics,content,policies,regulations and theoretical basis of special funds for environmental protection and performance audit of special funds for environmental protection.The third part is to introduce the case overview of the performance audit of black and odorous water body management funds in S city,introduce the case background,audit subject,performance audit implementation process of S city’s black and odorous water body management fund performance audit,and the performance audit work of S city’s special environmental protection funds questionnaire.The fourth part is to analyze the problems affecting the performance audit quality of black and odorous water body treatment funds in S City,such as unreasonable setting of some technical indicators,insufficient environmental protection-related professionalism of auditors,outdated audit methods,low transparency of audit results and insufficient implementation of rectification suggestions,and analysis of the causes of the above problems found that the main reasons were the lack of a guiding audit system,unclear audit standards,single professional structure of auditors,insufficient relevant training,single audit methods,insufficient information means,and unsound audit result utilization mechanism.The fifth part is from the characteristics of advanced performance audit at home and abroad,and concludes that improvements should be made in terms of perfecting the auditing system and mechanism,optimizing auditors,improving auditing techniques and improving the auditing environment.The sixth part is to combine the advanced experience at home and abroad,and put forward the following suggestions for the problems and reasons of this audit: first,establish a theoretical system for performance audit of environmental protection special funds;second,improve the professional quality of personnel and integrate audit resources;third,It is the innovative application of methods and methods in the performance audit of special environmental protection funds;the fourth is to further optimize the external environment of the audit.The seventh part is the conclusion.The analysis of the performance audit of special funds for environmental protection in this thesis can help to enrich the relevant research in my country,and has a certain practical reference value for the development of performance audits of special funds for environmental protection and the improvement of audit efficiency in the future.