A Study On The Governmental Environment Performance Auditing Evaluation

At present, the environmental protection has become a global concern, becauseof the externality of environment problems harm the interests of the public, therefore,the government as a representative of public fiduciary duty must rely on the coercivepower to perform the responsibility of environmental management. In recent years,the government invested lots of funds in environmental management. The increasingnumber of the environmental protection projects. However, how much the efficiencyof those founds on environmental protection, which need audit institutions give ascientific monitoring and evaluation. To improve the efficiency of the governmentenvironmental protection, carry on its environmental responsibilities effectively, anurgent need is to establish the government environmental performance auditingevaluation system.Government environmental performance auditing is according to the standards ofenvironmental auditing, using the method of performance audit, to evaluate theenvironmental management activities of government, enterprises and institutions. Thestudy of government environmental performance auditing is still in the exploratorystage in our country, It does not form a scientific and complete evaluation system. Thepresent study based on the advantages of the characteristics of the environmental auditand the performance audit. Understanding the relations of the environment audit,performance audit and the environmental performance audit. Furthermore, introducethe performance audit to the government environment audit. Meanwhile, according tothe present situation and the main problems of government environmentalperformance auditing evaluation, to determine the basic elements of the governmentenvironmental performance auditing evaluation. It is important to establish the indexof evaluation and the model of evaluation. The current study is base on the PSR toestablish the system of the government environmental performance auditingevaluation index. According to the model of environmental optimal value, we employthe empirical research to examine the urban sewage treatment facilities constructionoperations and the efficacy of special fund management in Gansu province. We propose the safeguard measure for the system of the government environmentalperformance auditing evaluation index, It should strengthen the legislation ofgovernment environmental performance auditing, to speed up the development ofenvironmental accounting, establish and improve the system of the evaluation index,cultivate the high qualified auditors, to clear and definite the division of labor andcollaboration between the audit institutions and the environmental protectiondepartment.