Research On Government Environmental Performance Audit Based On DEA Model

Environmental issues have become a hot issue in the field of national governance in China,and have gradually attracted the attention and attention of governments at all levels.China has mentioned the construction of ecological civilization in the report of the 18 th National Congress and the report of the 19 th National Congress.The ecological civilization has risen to the national strategic level.In this context,governments at all levels have placed environmental governance at the forefront,investing in public resources such as human resource,finances,and materials to manage environmental issues.However,the success of environmental governance work depends not only on the quantity and intensity of environmental governance resources input,but also on the use efficiency of environmental governance resources.In order to ensure the scientific management and effective use of resource inputs,the participation of government audit departments is required.The audit department carries out environmental performance audit work,exerts its attestation,supervision and evaluation functions,ensures an effective ratio of environmental governance input and output,and rationally uses environmental governance resources.However,at this stage,the development of China's environmental performance audit is not perfect,and it is difficult to combine theoretical research and practical work,which has affected the improvement of environmental governance effects.Based on this,in order to better play the role of environmental performance audit in environmental governance and effectively help solve environmental pollution problems,this paper selects 30 provincial-level regions in China as research objects and introduces Data Envelopment Analysis(DEA),research on government environmental governance performance audit.This paper chooses the total investment in environmental pollution control,the number of employees in environmental protection industry,the number of wasted water treatment plants and the number of harmless treatment plants as input indicators,and takes the total amount of waste gas discharge,sewage treatment,harmless treatment of domestic waste,comprehensive utilization of general industrial solid waste and disposal of general industrial solid waste as output indicators.Using the input-oriented BCC model and the ultra-efficient DEA model to statically measure the government's environmental governance performance,analyze and evaluate the environmental governance performance levels and the causes of differences in each province,and combine the Malmquist Total Factor Productivity Index to dynamically change the government's environmental governance efficiency.Further decomposition of the calculation and analysis,as a basis for the evaluation of government environmental performance audit,provides a feasible method for exploring the improvement path of government environmental governance performance.At the same time,through the empirical analysis of this paper,we find out the problems existing in the environmental governance process of various provinces in China,and put forward targeted policy recommendations,provide reference for environmental management departments to grasp the performance of environmental governance,and strengthen environmental management and formulation for relevant government departments.And improve the environmental governance policy to provide a basis for promoting the construction of ecological civilization in China.The research results show that the DEA model is a feasible way to explore the improvement path of government environmental governance performance.The calculation results obtained by using the DEA model can not only evaluate the environmental governance performance of each region scientifically and effectively,but also provide a reasonable audit basis for the auditors to draw audit conclusions.It is also possible to predict future trends based on their dynamic changes,and relevant departments can strengthen environmental management,formulate and improve environmental governance policies based on predicted conclusions.The DEA model will inevitably play a role in the government environmental performance audit process.