Study On The Auditing Model Of Public Environment Project

Economy prosperity and enhancing the environment quality of people's lives are the two aspects of a country's development, public environment program is playing an important part in improving the environment quality.The level of project performance impacts on the efficiency of fiscal funds and achievement of project's object. Auditing department as the government supervision needs review the performance of projects especially. Performance auditing with scientific and rational way not only monitors the spending efficiency of fiscal funds, but guides the behavior of administrations'decisions-making. But the lock of theories and methods in public environment auditing nowadays limits the methodology research in the scan of traditional finance auditing. This paper also found that auditors are distressed by no system theory and method in the investigations, the performance problems of project can be found just only through the living investigation. Establishing a suitable and system performance auditing model is the base of improving the lower level, it ensures the decision-making in public investment management.Based on large number of reading and analysis about domestic and foreign performance of environment project and project management method, balancing the theory and methods of comprehensive evaluation, established a model of multi-attributed public environment performance audit, study it from designing evaluation index and establishing the evaluation model.This paper researched the performance factors in activities of project through analysis the goal and feature of public environment audit. Established a performance evaluation system with dynamic, flexible and general value from the key factors of performance (cost time and quality) and performance management, for improving the static and random phenomenon.This paper attempts to use the multi-level extension evaluation method - element analysis method of the comprehensive evaluation in choice of the audit way, modifys it with fuzzy math, extending the multi-level performance evaluation. This method has been applied to many areas. The concept of correlation is used to judge the performance level, get the quantitative results from part and overall view, avoiding the misunderstanding. Meanwhile, application of the computer program reduces the audit time greatly. It is good for the auditor form audit conclusion from different levels and scans. In addition, this paper verified the audit model by actual case, proved the value of this model from practice.Finally, this paper discussed operating conditions, planning and operational mechanisms, and open audit report.