Research On The Auditing Surveillance Mechanisms Of Special Funds Of Ecological Environment Governance

Ecological environment management is an important part of national governance,it is some organizations that manage some environmental problems according to certain criteria and norms,so as to improve the ecological environment and promote the sustainable development of society.In this process,the government,the market and the citizen are the essential strength elements,in order to call for the citizen's passion for the environmental governance,the government every year allocates the huge financial special fund,which uses in the environmental control and the ecological protection.In 2016,the Auditor-General Liu Jiayi pointed out in the global audit work meeting:seriously expose and deal with major violations of law and discipline,promptly reflect the major risks,protect the ecological environment,and give full play to the cornerstone of national governance in the audit and the important role of security is audit work of the future.Therefore,the national audit will play an important role in the ecological environment governance.So,whether to establish a set of ecological environment governance special fund audit monitoring mechanism for the ecological environment governance is working,,this paper will be related to this study.First of all,this paper reviews the relevant literatures on the governance of the ecological environment,the special funds audit and the audit monitoring from the domestic and foreign aspects.It is found that the domestic and foreign scholars are mainly researching on the single related factors of ecological environment governance and special fund audit.Secondly,this paper points out the function of national audit in ecological environment governance,and further explains the important status of national audit in ecological environment governance.Then,with the help of scholars at home and abroad,this paper analyzes the ecological environment Governance and special fund auditing,and sets up a set of audit and monitoring mechanism,in order to make the effective use of special fund for ecological environment governance.Then,based on the related theory,this paper designs the questionnaire to carry on the related investigation,according to the statistical analysis of the feedback data Findings: The results of the survey basically support the expectations of the previous theoretical analysis.In addition,the paper makes the results of questionnaire survey and the actual situation doing a comparative analysis,which confirms that the current ecological environment is not good governance,special funds for the management of ecological environment is not effective use,and national audit for ecological environment governance has a very important role in ecological environment management,The auditing personnel's professional competence,the moral education of the auditors,the punishment for the poor monitoring of the auditors,the audit authority,the auditing normative,the implementation of the audit punishment and the auditing of the auditing staff influence the standard on the monitoring effect of the special fund audit of the ecological environment management is very great.The auditing results of the special fund audit of the ecological environment governance have the effects of the moral education and construction of the audited unit,the audit funds,the audit technical method,the audit announcement system and the audit communication mechanism.This paper summarizes the nine points to make the system of environmental protection special fund system effectively using in the management of ecological environment management of the use of funds in the policy recommendations,that is,Including to improve the independence of the national audit,the improvement of the professional competence of the national audit,the strengthening of the moral education of the auditors,the strengthening of the punishment of the auditors,the strengthening of the audit punishment,the expansion of the audit authority,strictly abide by the national audit norm and the national audit standard,Increasing the implementation of national audit reports and announcement system.On the basis of theoretical analysis and questionnaire survey,this paper summarizes the above conclusions in the last part.At the same time,the limitation of the research is put forward and the future research direction is forecasted.