Analysis On The Current Situation Of Government Environmental Performance Auditing And Policy Suggestions

In today’s society, environmental issues have become increasingly prominent, deteriorating environmental conditions around the world, humans have recognized the urgency of protecting the environment and importance. With the general public awareness of environmental protection, the number of projects and the implementation of environmental capital investment, more and more countries have developed this laws and regulations on environmental protection. As an important supervisory departments, government audit institutions in carrying out environmental audits related supervision, environmental monitoring and environmental impact assessment, etc., played a certain role. In a variety of environmental audit, government audit has played an irreplaceable role.Environmental performance by conducting audits, environmental protection, resource development and utilization, ecologically sustainable development and the development potential of recycling economy, efficiency and effectiveness, as the government’s macro decision-making can provide data support. Environmental performance audit into the leading cadres of economic responsibility audit which can be economic development and local resources and the environment pay for a comparative analysis to evaluate the situation assumed responsibility of leading cadres. Through resource environmental audit, the audit authority can be timely feedback environmental policy implementation and law enforcement, to further improve the national resources and environment policies, laws and regulations to provide information support.Beginning in1998, the Chinese government implemented the Audit Commission also organized an environmental audit. As Western countries carry out environmental performance audit earlier stage Chinese environmental performance auditing theory and practice of all the work behind the Western countries. Articles combined with my own work experience, details the government’s environmental audit of development and government performance audit of the status of the environment, environmental performance audits of government exist some shortcomings in-depth analysis. Summed up the object and scope audit of the environmental performance of complex external conditions are not met environmental performance audit, audit-related environmental performance system is not standardized, theoretical support for the lack of resources, insufficient supply of six major issues. Environmental performance audits against the government’s six major problems exist, drawing on advanced foreign government environmental performance auditing theory and experience, based on the proposed seven to adapt to the development of performance audit of government environmental policy recommendations, including raising government awareness of environmental performance audit and improve relevant systems, strengthen theoretical research and application, the establishment of a new government evaluation system, improve the system and the audit report in order to enhance the effective supply of such a government role in promoting environmental auditing.