Research On Problems And Countermeasures Of Government Environmental Performance Audit

Ecological construction and environmental development has become another theme to promote the development of national economy,the national audit office pays high attention to the governmental environment audit and actively explores in practice.The governmental environment audit also transition from early governmental financial and compliance based audit to the current government environmental performance audit.Compared with the international developed countries,however,the government environmental performance auditing in China started late,there are still many problems in theoretical research and practice,which hinder the in-depth development of government environmental performance auditing practice in China.In numerous environmental problems,water pollution ranks high.Effective automatic water quality monitoring system plays an important role in protecting water safety,timely monitoring and controlling water pollution.At the same time,accurate water quality monitoring data is the factual basis of environmental law enforcement and environmental management.In other words,the accuracy and timeliness of water quality monitoring is closely related to the success of water environmental governance.In the future,as the country continues to improve its requirements for water quality and environmental monitoring,all provinces in the country will establish similar water quality monitoring systems.Therefore,the government environmental performance audit for the water quality monitoring system project is a new content of the government environmental audit,which has a very good demonstration and promotion effect.This paper is based on summarizing the domestic and foreign literature of environmental performance audit and combing its related theoretical knowledge.First of all,from the macroscopic Ievel,this paper reflects government environmental performance auditing development present situation in our country through the analysis of its supply and demand,and discovers the main problems of current audit from that,in view of the problems to explore the causes,and put forward corresponding perfecting suggestion.Secondly,the paper introduces the environmental performance audit of water quality monitoring system project by M provincial audit office.Through the analysis and discussion of the whole audit process,it is found that the audit institutions have many problems in the auditing process.This paper explores the reasons and puts forward some suggestions to solve the problems based on the advanced experience of foreign countries,and summarizes the audit experience to provide references for the future government environmental performance audit.