Study On The Evaluation Indicators For Performance Auditing Of Public Environmental Project

Environmental issue is the current hot topic. It is every citizen's inescapable duty to protect environment. The environmental problem is a public problem also, government, as the defender of public interest, invests funds to environmental projects, in order to reduce the environmental pollution and improve the ecological environment and provide effective protection for healthy life of the public. When traditional government auditing directs to the performance auditing and theoretical researches of environmental auditing go to deep, it will come out the environmental performance auditing that is the trend of development of the auditing. Public environmental project is closely related with environment, public environmental project performance auditing is an integral part of government performance auditing and an important part of environmental performance auditing. Public environmental project performance auditing focuses on evaluating economy, efficiency and effective of public environmental project. Performance auditing of public environmental project provides principle and advice for environmental management, but how to decide evaluation indicators is difficult and important.This article is divided into five parts, the first part is introduction, it describes the background of the research, theoretical basis and current status of research, etc. The second part analyses the theories around the environmental auditing, performance auditing and environmental performance auditing, then analyses the relationship of them. The third part proposes Public Environmental Projects Performance indicators and model based on the conceptual framework of PSR, according to the meaning and characteristics of public environmental projects, the article expresses audit objectives, contents and methods, and then proposes to establish a performance audit evaluation system of public environmental project in order to evaluate benefits of public environmental projects. The paper draws PSR model of sustainable development models of Organization for Economic Cooperation and Development (OECD) based on previous research, and in this framework constructs Sandstorm Source Control Project auditing of project performance evaluation indictors system on behalf of public environment project. There are qualitative and quantitative indicators from the environmental, economic, social and others aspects to describe the performance of public environmental project, and then the article selects representative and important indicators into the calculation of environmental evaluation value model, calculates the value of a comprehensive environmental assessment, combined with other indicators not selected into public environmental project for performance evaluation, finally draws audit conclusions; The fourth part takes the empirical analysis of Beijing and Tianjin sandstorm source control project in S Township, Fang Shan District of Beijing; the fifth part is summary and outlook. We conclude that research findings and propose the developing prospect of environmental performance audit in the future.In this paper, the PSR model which is a sustainable development model of OECD applied to evaluation system of performance auditing of public environmental project is the innovative ideas in previous studies. One important innovation is establishment of public environmental projects - Sandstorm Source Control Project Performance Auditing Evaluation System under the PSR conceptual framework, and selection of the representative indicators into the environmental evaluation value model, calculating and analyzing, in the end ,drawing conclusion. Taking GDP factor into account of the environmental evaluation value model is improved to enhance the applicability of the model and provide a better method of thought for performance evaluation and auditing practice.