On Government Environmental Performance Audit Legislation

The goal of this thesis is to clarify the legal basis of government environmentalperformance audit legislation and set up its legislative ideas. In the introductionsection, combined with the characteristics of means of economic，political and legalinstruments of our government environmental management, focus on the significanceof the of government environmental performance audit. The thesis can clearlydefine the the scope of results and the difficulty and innovation through acomprehensive analysis of the law in the relevant research results in the currentdomestic and international.The paper main part of the turn around these areas:PartⅠ: Overview of Government environmental performance audit. First, make abrief concepts of environmental auditing, performance auditing, and the governmentperformance audit is mainly implemented directly by the government audit or civilaudit and internal audit commissioned by the government audit implementation. Itsobjects is economy, efficiency and effectiveness of audit. Define the definition andcharacteristics of the government environmental performance audit, analysis of itsemergence and development process, focused on the difference between it and otheradministrative means, such as environmental guidelines, environmental monitoring.Again, summarize government environmental performance audit in the embodimentof the law, from three aspects of the basis of the audit, the criteria of the audit and thestandards of the audit. Fourth, the government environmental performance auditlegislation conducive to auditing theory, environmental theory and legal theory.Protect orderly conduct of the environmental performance audit work in practice. Atpresent, countries in the world and our country in this regard have been some results,so provide a valuable resource for scientific and comprehensive legislation.PartⅡ: China’s government environmental performance audit legislative currentsituation. First, make good preparations for carrying out the governmentenvironmental performance audit legislation on the basis of original audit as relevantagencies have developed a more humble government environmental auditregulations，while it becomes a hot topic. Second, the legislative defects areoutstanding. Lack of law accordance；Effectiveness level of audit views on the strengthening of the audit of resources and the environment is low. The AuditingStandards of the People Republic of China in January 1, 2011,does not reflect thegovernment environmental performance audit content; Local laws and regulations isalso a lack of concern on government environmental performance audit. The contentis also limited to the financial audit, and performance audit concept does not reflect.Lack of legal relief in the program, and the administrative reconsideration procedureor judicial relief can not start. Third, as a result of the lack of professional,comprehensive, legislative personnel, it is difficult to promote the development of thelegislative process.PartⅢ: The preparatory work of the audit of government environmentalperformance. According to opinions of the Audit, further clarify the legislativeobjectives of the audit of government environmental performance. In dynamiclegislative process it notice ahead of legislation, while paying attention to theoperability of the principle of legislation. Static legislative outcomes should reflect theprinciple of environmental law and audit act. In order to effectively carry out thelegislation, do the preparatory work of the six areas.PartⅣ: Government environmental performance audit legislation of specificideas. Analyze the characteristics of the national audit model and administrative audit,and it is recommended to strengthen the independence of the environmental auditauthorities. From three aspects to improve the composition of the law. Eventuallyperfect the government environmental performance audit in the audit subject, object,scope, supporting systems, liability and remedy, etc.The last section generalis content, and point out that the paper has not resolvedthe problem.