The Research On Evaluation System Of The Government Environmental Performance Auditing

In recent years, China pays more and more attention to the environment, especially since 2012, when the concept of "Beautiful China" was first mentioned in the 18th CPC National Congress, and the ecological progress was incorporated into the whole progress of advancing economic, political, cultural, and social progress. Ecological environment is put on prominent position in the evaluation system of economic and social development. There is an urgent need for a perfect evaluation system of government environmental performance auditing to evaluate and supervise the government environmental management. However, the research on the government environmental performance auditing is still in a preliminary stage. The audit concentrates on the implementation of environmental performance auditing, while ignoring the establishment of the theoretical structure and construction of the framework. There are still many problems about the research on evaluation system of government environmental performance auditing, which prevents the current government environmental performance auditing to make objective and fair evaluation for government environmental performance.Based on the existing studies at home and abroad, the paper is written from the following aspects:It expounds the background and significance of the research, analyzes and summarizes the existing research results, and elaborates some related theories including economic externality theory, resources and environment value theory,entropy theory and relevant basic theory. It introduces the meaning, characteristics, connotation and relationships of various evaluation index system of the government environmental performance auditing. It reveals the problems of the existing evaluation system of the government environmental performance auditing, such as the weakness of research about theory, not establishing a unified evaluation criterion, lack of a scientific and reasonable index system and the existing index system failing to properly applied to practice.4) It analyzes the main causes of the unsound of the evaluation system of the government environmental performance auditing. The evaluation index system of systemic is not strong; the choice of indicator did not consider the external diseconomy; the environmental accounting system is not established from the perspective of environmental resources and audit institutions independence is not strong. For the problems and causes, the paper proposes to construct a complete set of evaluation system of the government environmental performance from the aspects of principles of constructing environmental performance auditing, designing a reasonable evaluation index and establishing a comprehensive evaluation model of the government environmental performance auditing. Finally, the evaluation index system of the government environmental performance auditing and the comprehensive evaluation model established are applied to the case of the environmental performance auditing in C. As a practical matter, the paper puts forward related countermeasures to solve the deficiencies of the environmental performance auditing in C, and achieves the purpose of promoting the steady development of the environmental performance auditing theory and practice in our country ultimately.