Governmental Ecological Transfer Standard Performance Evaluation Index System Audit And Payment

Since the reform and opening up, China’s economy has been rapid development.But at the same time, the commitment of economic development had caused seriousenvironmental pollution and ecological damage. Floods, droughts, storms and othernatural disasters have occurred frequently, especially the haze phenomenon whichappears in the last two years that had seriously impacted the economic developmentand people’s life. Ecological environment has obvious externalities and spillovers,which shall easily lead to the imbalance of ecological and economic development.And ecological fiscal transfer is an important way of the government to solve theproblem of imbalance that caused by the spillover of ecological service. Theimplementation of ecological fiscal transfer, not only can improve the ecologicalenvironment, it also can be a good solution to the problem of regional imbalance, andpromote the coordinated development of regional environment and socio-economic,thereby improving the lives of the people, to achieve the sustainable development ofthe region and the whole country.With extensive ecological fiscal transfer to carry out, the correspondingperformance audit did not work very well, in many areas, funds abuse and lowefficiency of environmental protection are exiting. There for, the supervision andguidance of government ecological fiscal transfer can be done very well only if thethe performance audit can work out together with ecological fiscal transfer. Bystudying the theoretical framework of performance audit of government ecologicalfiscal transfer, in this paper we establish a more comprehensive system of evaluatingcriteria and indicator, choose Ningxia Hui Nationality Autonomous Region as thetypical study object, and combine the ecological science with economics to evaluateand analysis it, find out problems and propose advices.This paper is mainly divided into the following sections: The first part is"Introduction" section, this part mainly introduces the topic significance, literature, research ideas and framework; the second part is “performance audit framework ofgovernment ecological fiscal transfer”, this section analyzes the theoretical basis ofperformance audit of government ecological fiscal transfer, and builds the thetheoretical framework of performance audit of government ecological fiscal transfer;the third part is “the evaluation indicator system of performance audit of governmentecological fiscal transfer”, according to the contents of performance audit ofgovernment ecological fiscal transfer,this part builds a reasonable indicator system interms of social, economical, environmental and financial performance, etc.; the forthpart is “performance audit standards of ecological fiscal transfer”, this part providesevidence for the performance audit of government ecological fiscal transfer byanalyzing the standards that involve in the performance audit; the fifth part is “Theempirical study of government ecological fiscal transfer performance audit”, this partwe use model to evaluate the performance of Ningxia ecological fiscal transfer during2007~2011, analyze the results and provide theoretical advices for Ningxiagovernment ecological fiscal transfer; the sixth part is “conclusions andrecommendations”, by analyzing this study, this part summary the problems anddifficulties in the study, and make some appropriate recommendations.