Performance Audit Of Public Environmental Project Evaluation Studies

The world economy achieved fast improvement, which increased human life to a higher level. While, the pressure of pollution on natural environment is becoming worse and worse. Environmental Problem is one of the serious problems which are generally faced by countries in the world. In order to prevent pollution, improve environment and public health, China government has made great effort through supplying substantive financial support to build up many efficient public environmental projects. Public environment projects are 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. To supervise how these projects works, evaluate their efficiency comparing with the investment and judge whether they have archived the designed function goal, it is necessary to carry out performance auditing on them.But the lock of theories and methods in public environment auditing nowadays limits the methodology research in the scan of traditional finance auditing. It is unilateral to estimate public environmental projects merely through financial indicators like the direct economic income and will lead to wrong estimate conclusions. The pivotal point, which is also one of the hardest parts, of performance auditing on public environmental projects is to set up an efficient evaluation indicators system. Public environment auditing face a series problem such as insufficient audit foundation, indeterminate audit standards and uncertain criterion. However there is not yet a set of knowledge system about basis theory, application technique and evaluation criterion.On the base of studying there lative theories and achievements in this area, this paper makes a comprehensive study on the relative problems of public environmental projects auditing evaluation. And it makes some creations on subject and contents, hopping to enlighten the development of the performance auditing theory and the practice. In this thesis, adopting the strategy of BSC, the author built a performance auditing indicator system for public environmental projects respectively from six levels including financial perspective, External value chain perspective, internal process perspective, learning and growth perspective, publics perspective and government perspective.It is one of the most important parts to identify the weight of every indicator when carry out performance auditing. Because according to the weight of indicators, the auditor will be able to efficiently organize his energy and ensure to put the most efforts on the most important part. The author uses AHP to identify weights of indicators in the newly established system. Practice is the only effective way to check a theory. In order to estimate the actual feasibility of the newly established evaluation indicators system for performance auditing of public environmental projects, the, author applied it in a simulative performance auditing of the M wastewater treatment plant in Qingdao.