Research On The Audit Index System Of The Government Water Resources Environmental Investment Project Performance

At present,our country is facing so many ecological environment problems such as the shortage of social resource,environmental contamination and ecological degradation.The government environmental investment project has come into being under such a situation.The main function of the government audit is to supervise of the environmental investment projects,which is also a new research topic in current audit field.But ance auditing index system,which seriously restricts the development of environmental performance auditing.In order to solve this problem,we supported by scientific and reasonable government environmental investment project performance audit index system.This article mainly introduces the performance audit of government environmental investment project from four aspects.First of all,the paper introduces the theory of the objectives and contents of the government of performance auditing about the environmental investment project.It provides a theoretical basis for the further information.Secondly,the paper introduces the auditing standards of the performance auditing of government environmental investment projects,and puts forward the viewpoint of constructing the audit index system according to the principle of balanced scorecard;Third,the government environmental investment projects is a feature of public welfare,will be to make full use of the characteristics,then combining it with the concept of the balanced scorecard,thus create a set of government water environment index system of performance audit of investment projects,and in-depth analysis of the connotation of research indicators;Fourth,after the above work is completed,the concrete cases are introduced to verify the system,and relevant Suggestions are put forward accordingly.Based on the basic principle of balanced scorecard,this paper selects the performance audit indexes of four dimensions and constructs the performance audit index system of government water resources environment investment project.From the theoretical level,not only the connotation breadth of performance audit evaluation standard has been expanded horizontally,but also the audit index has been further optimized and designed.From the application level,the connotation depth of audit evaluation standard is expanded vertically,which lays a solid theoretical foundation for the performance audit of government environmental investment projects.It not only has important theoretical but also has practical significance.