Study On The Constructing Of Evaluation Index System For Performance Auditing Of Special Funds Of Environmental Protection

Since the20th century, especially in recent decades, environmental pollution andecological destruction have become increasingly serious. On January2，2003，theState Council issued the regulation of the levy use management of sewage charge, itbrought sewage charge into financial budget as special funds of environmentalprotection, and all specially used for environmental pollution control. As the increaseof environmental pollution control investment of our country, the use efficiency ofspecial funds of environmental protection has become the focus of public attention, soperformance auditing of special funds of environmental protection becomes more andmore important. Since Premier Wen Jiabao points out constructing of aservice-oriented government in the government report at the Third Session of theTenth National People’s Congress, China has taken constructing a service-orientedgovernment as the goal of administrative reform. This is one of the inevitable choicesof China to combine the new public management movement with China’s currentspecific conditions. The new public management has a significant influence on thedevelopment of government performance auditing, and performance auditing ofspecial funds of environmental protection is an important component of governmentperformance auditing, so the new public management also has a significant influenceon it. Performance auditing of special funds of environmental protection has not beenimplemented overall in China, and one of the important reasons is that lacking of ascientific and reasonable evaluation system. The evaluation system includesevaluation methods, evaluation index and evaluation criteria, of which evaluationindex is the core content. So building the evaluation index system is very important toimplement performance auditing of special funds of environmental protection in thesystem background of new public management, and accord with the need ofconstructing a serving-oriented government.The scope of performance auditing of special funds of environmental protectionincludes auditing allocation performance and operation performance of special fundsof environmental protection. The auditing object of auditing allocation performance is department in charge of special funds of environmental protection, and the auditingobject of auditing operation performance is special funds of environmental protectionproject. At present, audit institutions usually only audit operation performance, andbasically not audit allocation performance. For this reason, the performance auditingof special funds of environmental protection this thesis refers to is the performanceauditing of special funds of environmental protection project, and designing theevaluation index system for performance auditing of special funds of environmentalprotection is designing the evaluation index system for performance auditing ofspecial funds of environmental protection project. The research methods of this thesisare empirical research and case study. This thesis determines the construction idea onthe basis of reviewing the related literature at home and abroad, collectinginformation and investigation, and in the support of the public accountability theory,sustainable development theory and system theory. Then this thesis takes LogicModel as lessons to design the evaluation index system for performance auditing ofspecial funds of environmental protection project. In addition, it uses the AnalyticHierarchy Process to determine the weight of each evaluation index and determinesthe criteria of evaluation index referred to relevant literature and investigation results.What’s more, it applies the evaluation index system for performance auditing ofspecial funds of environmental protection that has constructed to the evaluation ofperformance auditing of Company A’s Oil and gas recovery project.This thesis has six parts. The first part introduces the research background,research question, research significance, research ideas and methods, and theinnovation points and shortcomings of the thesis. The second part summarizes andreviews the relevant literature at home and abroad on government environmentalperformance auditing, financial fund performance auditing, performance evaluation ofspecial fund of environmental protection and performance auditing. The third partfirst introduces the theoretical basis including the public accountability theory,sustainable development theory and system theory. Then it determines theconstruction idea under the guidance of theoretical basis, and takes Logic Model aslessons to construct evaluation model for performance auditing of special fund ofenvironmental protection project which is including input indicators, managementindicators, project output indicators and efficiency and sustainable impact indicators.The fourth part takes pollution prevention project as an example to design specificevaluation index for performance auditing of special fund of environmental protectionproject following the principle of designing. The evaluation index includes4first class indicators,12second class indicators and23third class indicators. In addition, ituses the Analytic Hierarchy Process to determine the weight of each evaluation indexand determines the criteria of evaluation index referred to relevant literature andinvestigation results. The fifth part applies the evaluation index system to theevaluation of performance auditing of Company A’s oil and gas recovery project. Itdetermines the score of every indicator of Company A’s oil and gas recovery projectaccording to the criteria of each evaluation indicators, and uses the analytic hierarchyprocess to determine the weight of every indicator. Finally, it reaches the evaluationresults of performance auditing of Company A’s oil and gas recovery project as well.The last part summarizes the conclusions of the thesis and proposes the researchprospect.The main contribution of this thesis is introducing Logic Model to the researchfield of performance auditing of special funds of environmental protection. It takeslogic model as lessons, and considers the whole process of project operation toconstruct evaluation model for performance auditing of special fund of environmentalprotection project which is including input indicators, management indicators, projectoutput indicators and efficiency and sustainable impact indicators in the support ofsystem theory. And it uses the Analytic Hierarchy Process to determine the weight ofeach evaluation index.