Issues And Recommendations Of Energy Saving And Environment Protection Funds Auditing In Dongjiang

Since the implementation of reform and opening up policy, along with China’s rapid economic development, environmental pollution and resource consumption quickly is becoming increasingly prominent. In order to build a beautiful China and to achieve sustainable development of the Chinese Nation, the 18 th Party Congress addressed the need to adhere to the basic state policy of conserving resources and protecting the environment, to give high priority to making ecological progress and incorporate it into all aspects and the whole process of advancing economic, political, cultural, and social progress.Accordingly, the central government arranges special transfer payments of nearly 200 billion yuan annually to local governments in environment protection since 2012. The guiding, modeling and leveraging effect of environment protection special transfer payments to society development has more and more significance, not only in improving financial decision-making level and funds performance, playing regional advantages, integrating area resources, improving development environment, promoting healthy and orderly society development, but also in promoting economic restructuring, accelerating scientific and technological achievements transformation, enhancing independent innovation capability, promoting the transformation of economic development mode.The China National Audit Office, as the immune system, to effectively participate in national governance, is advancing through comprehensive performance audits carried out, promoting the transformation of economic development mode, improving the economy, efficiency and effectiveness of financial funds and public resource management, promoting the building of a resource-saving and environment-friendly society and so on.The audit office C carried an audit on the Province government, agencies, units and other organizations, audit the raise, distribution, management and use of the three kinds of central government transfer payments such as section 21110(energy conservation and use), section 21112(renewable energy), and section 21113(resource utilization) in section 211 "energy saving and environment protection"(as Energy Saving and Environment Protection Funds Auditing in Dongjiang). It should be noted here is this audit attempts to carry out performance evaluation on the economy, efficiency and effectiveness of government provision of public goods and services, and reflects the process and effect of the government in providing public goods and services, that is, the effect that meet public needs the extent of the expected effects or goals. But in the audit performance, how to evaluate the economy, efficiency and effectiveness of government using energy saving and environment protection central government transfer payments in providing public goods and services.Based on the study of this audit project, according to the present situation, audit goal and content of energy saving and environment protection special funds, this article analyses the problems found in audit planning, organizing, methods and the lack of indicators. Therefore, this article researches and summarizes the premise and ideas of energy saving and environment protection special fundsl transfer payments Performance Audit. Try to build the multi-level evaluation indicator system covers financing, capital expenditure and target completion, introduce the selection and use of indicators. Meanwhile, the article recommends that by conducting performance audits of funds from the whole chain of links, increasing targeted training and strengthening the allocation of audit resources. Puts forward recommendations on planning, organizing and methods on a variety of perspectives, and provides significances for similar audits carried out in the future.