Exploratory Research On The Public Performance Audit Standard And Audit Basis Of China's Environment Administration

With the rapid development of China's economy, environment pollution and ecological damage has gradually gained the public's attention. Because of the market failure on solving environment issues, the government has undertaken the accountability of environment administration. In order to monitor and promote the government's fulfilling the accountability, since the 1980s, China's National Audit Office has initialized the public environment audit. With the establishment of the Department for Audits of Agriculture, Resources and Environmental Protection in the 2003, China's National Audit Office officially undertakes the responsibility for the government environment audit.At present, we mainly focus on the audit of revenues and expenditures of departments in charge of environmental protection. One of the obstacles of nationwide advancing our public performance audit of environment administration is that the relative audit basis and standard is imperfect. In view of that, this paper mainly does the research on the basis and standard, and hope contribute a meager strength to the fundamental research and the practice work of the public performance audit of environment administration in our country.This paper includes seven parts:The first part mainly introduces the topic background, research goal and significance, research methods, article mentality and primary coverage as well as research innovation.The second part analyzes the reason, the innate character, the objects and the definition of the public performance audit of environment administration.The third part first differentiates and analyzes the conception of the audit basis and standard, and then the level and content of the basis and standard of the public performance audit of environment administration are researched.The fourth part first compares the china's public performance audit standard of environment administration with the America's, then analyzes the deficiency and the cause of the environment administration audit standard in our country.The fifth part proposes some suggestions for solving the deficiency of the environment administration audit standard in our country.The sixth part compares the china's public performance audit basis of environment administration with the west countries' one, then analyzes the deficiency and the cause of the environment administration audit basis in our country.The seventh part proposes some suggestions for solving the deficiency of the environment administration audit basis in our country.