Funding For Environmental Protection Audit Study

Today China has high-speed economy development,environmental problems must be very serious. Now Sustainable development has become china's important state policy. The core of sustainable development requires that when consumption of natural resources has been consumed and the ecological environment has been undermined,we should give the same for the environment to maintain the ecological balance.A huge environmental protection fund input of our government every year could be considered a major method of compensation for the undermined environment.The efficient use of the funds could be in large measure to solve our environmental problems.How to ensure that our environmental protection funds have rationally and effective use and management? Our government audit department will bear such responsibilities. High levels of auditing work could achieve the target.This paper mainly discusses how to improve our environmental protection funds audit standard.on two aspects. One is how to improve the performance audit of environmental protection funds. For the audit department in our country usually neglect the performance audit, in the paper I propose the measures for this. On the other hand is how to improve our audit system of environment protection funds.For our audit system of environment protection funds is single , lacking the help of other relevant departments .I propose to promote other relevant departments and public to participate in the supervision and auditing of environmental protection funds.A multi-level and multi-level comprehensive audit system of environment protection funds will be built.Finally, in the paper I take the case of the audit of Yunnan Dianchi protection funds for example.By the practice investigation I found the audit of Yunnan Dianchi protection funds exists many problems, such as ignoring efficiency audit,the single audit department,lacking environmental auditing personnel.I propose to improve the performance audit, train more professional environmental auditing personnel,increase the transparency of supervision and auditing information,initiate the public to participate in supervision and audit.The main achievement includes the following seven Parts:The first chapter, Introduction.It introduces the motives to choose the topic, paper framework,research methods and theoretical innovation.The second chapter, the theoretical foundation of environmental protection funds audit.This chapter describes five theory which influence the environmental protection funds audit .The third chapter, the research of the relationship between environmental protection funds audit and environmental audit. This chapter compares the academic research and practice of environmental funds audit and environmental audit , and find that environmental audit contains environmental protection funds audit ,but environmental protection funds audit is the basis and core of environmental audit.The conclusion is that if environmental audit is carried out,environmental protection funds audit is the first thing to do .The forth chapter, the performance audit is key and difficult of environmental protection funds audit.This chapter discusses how to improve the performance audit of environmental protection. For the audit department in our country usually neglect the performance audit, in the paper I propose the measures for this. The fifth chapter, improve our audit system of environment protection funds.This chapter discusses how to improve our audit system of environment protection funds.For our audit department of environment protection funds is single .I propose to promote other relevant departments and public to participate in the supervision and auditing of environmental protection funds.A multi-level and multi-level comprehensive audit system of environment protection funds will be built.The sixth chapter,case study.In this chapter I take the case of the audit of Yunnan Dian lake water pollution protection funds for example By the practice investigation I found the audit exists many problems,such as ignoring efficiency audit,the single auditing departments,lacking environmental auditing personnel.I propose to improve the performance audit, train more professional environmental auditing personnel and increase the transparency of supervision and auditing information,initiate the public to participate in supervision and audit.The seventh chapter,summary and prospect.This chapter summaries the main contents of the study and lookforward to the development prospects of our environmental protection funds audit.