A Research On Government Environmental Performance Audit Based On Factor Analysis

As the economy has evolved,environmental issues have become one of the most importance problems in the world. When the environment deteriorating, extreme weather began to threaten human survival, Governments gradually reached a consensus in governing and improving the global environment problem. Since the environmental issues can not be self regulated through market, and the consciousness of economic subject in solving environmental problems is not good, government departments must take the responsibility to carry out the work of environment protection, and push its development. However the government management work of environmental protection often appears some problems like low utilization of funds, no obvious effect of investment environment. As an important country supervision department, the audit department take the government environmental performance auditing work can urge the government environmental protection work more economic and efficient. But the government environmental performance of our country starts late, still exist some defects in theory and practice, so we should take the advanced experience abroad, to make our government environmental performance auditing work perfect and popularization.This paper take the theory of sustainable development, public fiduciary duties, environmental management theory and the environment resources value as the theoretical foundation, and then explain the concept of environmental audit, environmental performance audit and government environmental performance audit. Under the support of theory system, starts with the status of our government environment performance audit, analysis the existing problems and reasons deeply, and point out the main reason which restrict the development of our government environment performance audit is incorrect way of audit. Then from the research of audit method, summarizes the exist method and the limitations, and analyzes the applicability of factor analysis on the work of government environmental performance auditing. On the basic of this, selects 15 comprehensive evaluation index, use the factor analysis method to evaluate the government environmental performance of 31 provinces, direct municipality, proving the feasibility and rationality of the method, and putting forward practical and reliable conclusions and suggestions of auditing. Appropriate audit approach can improve audit efficiency, economies of audit resources to audit the results of more scientific, have an important impact on the performance audit of government environmental evaluation.