Research On Performance Audit Evaluation System Of Ecological Civilization Construction Project

As an important ecological resource,wetland ecology has become an important content in the construction of ecological civilization.Directly related to the well-being of the country and the people for generations to come,has great strategic significance.During the 13 th Five-Year Plan period,China has appropriated 9.87 billion yuan of central investment to implement 53 wetland protection and restoration projects,with an additional wetland area of 202.6 million hectares.How effective is the restoration of wetlands while investing a lot of public funds? How effective is the use of public funds for wetland restoration? Carrying out the audit of ecological protection construction funds has become the focus of the government,the people and other stakeholders and ecological environmental protection organizations.At present,the audit mode of wetland ecological construction project is still in the normal form.The focus of audit is the financial information of the project.Based on this,this paper selects the wetland ecological project audit in H district of W city as the case,and explores the audit mode,evaluation system and audit emphasis of the performance audit of the wetland ecological construction project in H district from the audit type,data,acceptance report and its insufficiency,so as to provide some ideas and directions for the audit practice of wetland ecological construction project and related ecological civilization construction project.The first part of this paper,based on the background of ecological civilization construction,leads to the research on the evaluation index system of wetland ecological civilization construction.This section also explores the appropriate way to ecological civilization and the status quo outlined at home and abroad related literature was organized and summarized.The second part,based on the related theories,defines the concept and evaluation system of performance audit,and refers to the theory of socialist ecological civilization,"5E" theory and public fiduciary responsibility.Through carding the theory,this paper constructs the performance audit evaluation index system of wetland ecological construction project.The third part of the W City H District Wetland Ecological Construction Project Performance Audit case brief description of the audit issues were analyzed.Through describing the general situation of H district in W city and the construction of wetland ecological engineering,the problems in performance audit of construction project of H district in W city are analyzed.Based on the "5E Theory",the paper uses the Balanced Scorecard to construct the evaluation index system,and uses the Analytic Hierarchy Process to determine the weight of the performance evaluation index.Finally,from the quantitative and qualitative point of view of the performance audit evaluation index system scoring standards.The fifth part,on the one hand,carries on the quantitative index analysis through the correlation material and the data,on the other hand,carries on the processing through the fuzzy factor analysis method to the related questionnaire which collects,on the other hand uses the construction appraisal target system to carry on the performance audit appraisal to the W city H area wetland ecology construction project,the analysis obtains the performance audit conclusion,gives the performance audit implementation suggestion,helps the W city H area related department to enhance the attention,and to the continuous tracking appraisal to the wetland development situation.The sixth chapter is conclusion and prospect.The research results of project audit are summarized and evaluated,and the prospect is forecasted.Finally,some suggestions are put forward to form the conclusion of this project.