Research On Performance Audit For The Control Of Air Pollution In Lanzhou During The “Twelfth Five-Year”

The 20 th century is a period of rapid economic development,the progress of science and technology not only promoted the rapid development of productivity,at the same time also brought environmental damage.When environmental problems restricting the development of economy and affecting the survival of human beings,more and more countries began to pay attention to the protection of the environment.In the 1990 s,Lanzhou,as one of the key construction of the industrial cities in China,energy consumption and serious pollution become the negative effects in the process of economic development,combined with the special geographic conditions of Lanzhou,Lanzhou became the most polluted areas in China,also was the first discovery of photo-chemical smog pollution areas in China.When environmental problems hindered the development of the economy,"Twelfth five-year" period,the Lanzhou municipal government to focus on environmental issues,introduced a number of policy control air pollution and took a number of measures,like the reconstruction of clean energy,burning boiler transforming,eliminated excessive emission vehicles.In March 2015,Lanzhou become a pilot environmental auditing,focused on the government's responsibility to fulfill environmental conditions.This paper selects the prevention of air pollution in Lanzhou City during the "Twelfth five-year" as the research object.Targeted explored the implementation methods of atmospheric environmental governance performance audit.This article firstly analyzed the research status at China and abroad,found the deficiency of environmental performance audit in our country,Such as theoretical research lack of maneuverability and the evaluation of existing projects focused on money.Secondly this third chapter of this article according to the Lanzhou city,s characteristics of the atmospheric pollution control measures during the period of "twelfth five-year",evaluating its effect and designing the audit process,including the audit goal,audit standards,audit contents,etc..The fourth chapter,the paper audited the government environmental responsibility fulfillment situation,the environmental benefit and social benefit,by quantitative and qualitative analysis,comprehensive pollution index analysis,Daniel trend analysis and questionnaire method.The fifth chapter,through audit analysis,the conclusions of the audit found that air pollution in Lanzhou city government,has made remarkable achievements,but still there are some problems,such as NO2 did not achieved the desired treatment effect,lax supervision,the mechanism of follow-up survey imperfect.For the problems,the paper put forward some suggestions,hope to make contribute for the Lanzhou city government to improve further the environmental management.Through the study of the case,this article preliminary explored about air pollution prevention and control of environmental performance auditing of the implementation of the method,I selected the appropriate audit objects and designed the audit process.Through audit analysis,we found problems and put forward a sound proposal.In the process of writing this article there are stillsome deficiencies,such as the index set is not comprehensive.At the end of the paper puts forward the auditors should be paid attention to in the process of environmental performance audit implementation,so as to provide reference for the future implementation of environmental performance audit.