Research On Performance Audit About Public Environment Project In Heilongjiang Province

As a key audit method of public funds, performance audit evaluates the economics,efficiency and effectiveness of public resource's distribution and utilization. Because of its objective, constructive and overall advantage, performance audit is more and more aware by administrative departments. Performance audit on environmental projects will play more important role in promoting economic effectiveness, social effectiveness and environmental benefit on these environmental projects in China.The article generalizes main problems existing in environmental projects' management and performance audit by analysing its actuality, and brings up ideas of restructuring evaluation system to improve performance audit's effect and project's construction management. Based on the 5E aim, audit indexs on three levels are chosen from six dimension. The model of environmental performance audit is built, which is used for sewage works' comprehensive assessment in Heilongjiang province. The article suggests thinking highly of the entire process audit on environmental projects, strengthening public participation, improving management system on public investment and raising environmental projects' economic and social benefit from the evaluation results' analysis.The article will observe,analyse and research the practice status of performance audit on public environment projects in Heilongjiang province from the view of Public Management,attempt to analyze a typical case in order to enhance public projects' construction and optimize performance supervision.