Research On Performance Audit Of Ecological Compensation Funds

With the speeding industrialization and urbanization,how to handle the relationship correctly between people and the environment,becomes the topic which the common world has to face.As a developing country,China has more prominent demand for environmental resources,so the party and the government has always been concerned about the construction of ecological civilization.The party clearly put forward in the 18th Party Congress of China,the ecological construction should be placed into the "five in one",including the economic,political,cultural,social civilization to go.As the concern about the ecological civilization of the community warming,the concept of ecological compensation funds began to be paid attention.The so-called ecological compensation funds,is based on the value of ecosystem services,ecological protection costs,the opportunity to develop opportunities to adjust the ecological environment protection and the construction of the interests of the parties concerned between the special financial transfer funds.In 2015,the central government in the "perfect audit system of a number of opinions" put forward seven"audit full coverage" concept,which explicitly requires public funds,state-owned resources for full coverage audit,The performance appraisal of ecological compensation funds,that is,the ecological compensation funds as the main line,to ecological construction projects as the object,its economic,efficiency and effectiveness of the comprehensive evaluation,and then put forward practical recommendations to promote its performance to improve a Audit activities.From points of view among the existing research:Although research direction and results about the performance audit and environmental audit related are relatively more,but for the ecological compensation fund audit is less,its performance did not have the formation of systematic research results.China's ecological compensation mechanism is in the initial stage of development,but also need some theoretical experience,as a reference for policy makers to improve the existing ecological compensation policy to provide a basis.The paper intends to explore the economic,efficiency and effect of the use of ecological compensation funds and the monitoring system,so as to enrich the performance audit of ecological compensation funds in China,and to be relevant to the construction of ecological civilization and auditing in China.Specific ideas are as follows:Firstly,it introduces the research background,the relevant research status at home and abroad and the relevant theoretical basis of the performance audit of ecological compensation funds,defines the basic definition of performance audit of ecological compensation funds,and describes the basic situation and the discovery of current performance audit of ecological compensation funds The main problem.Secondly,according to the operation process of ecological compensation fund,we focus on the evaluation system of performance audit of ecological construction funds.Finally,taking the protection of water source in Ningbo as an example,the case study is carried out to verify the theoretical research and achieve the effect of theoretical guidance practice.At the end of the paper,the corresponding policy recommendations should be put forward,and the announcement of the results of the audit of ecological compensation funds should be strengthened and linked with the audit of economic responsibility,so as to improve the supervision of leading cadres and respond to the full coverage of the audit and promote social harmony and development.