Research On The Performance Audit Of Ecological Benefit Compensation In H Province

After the 19th National Congress of the Party was held,our government stipulated the role of ecological protection compensation in the protection of natural ecological environment from the point of view of policy,which indicated that our government paid more attention to the protection of ecological environment.Under this background,we should study the management of ecological protection funds,explore the effective management mode of ecological protection compensation funds,improve the management level to ensure the rational use of funds,promote the optimal allocation of resources,implement the national ecological protection compensation system,let ecological protection compensation funds play the greatest role in the protection of natural ecological environment and ecological construction,and realize the income goal of ecological protection compensation funds.Based on the theory of ecological environment value,externality,sustainable development and public entrusted economic responsibility,this study expounds the relevant theories of ecological protection compensation fund performance audit,and constructs the evaluation index system of ecological protection compensation fund performance audit in combination with China's ecological environment protection policy.First choice,the relevant research results at home and abroad are collated and summarized,from which the ecological protection compensation,financial special funds,performance audit and other related theories are screened out.It is found that the research on the performance audit of ecological protection compensation funds in China is relatively few,and the theoretical results formed are relatively simple,and have not yet formed a certain degree The system of performance evaluation index system is lacking.Secondly,the related theory of ecological protection compensation fund performance audit is expounded,which focuses on the content of performance audit,performance audit objectives and Fangdan fund performance audit method.Thirdly,we analyze and evaluate the performance audit index system of Fangdan fund,and choose more effective method to construct the new index system.Based on the logical model,the selected indexes are analyzed qualitatively and quantitatively,and a performance audit index system of Fangdan funds including project management is constructed.Finally,Fangdan is analyzed through specific cases The application flow of the fund performance audit index system and the matters needing attention,and the problems found in the case analysis are analyzed and the countermeasures are put forward.While fully drawing on the existing research results,this study also refers to the relevant theories in the field of environment,ecology,audit and other disciplines,as well as the existing relevant laws,regulations and policy directives in China.According to the link composition of the whole operation flow of Fangdan fund project,four indexes are designed,which are project establishment,project implementation management,fund raising and use,and project goal realization.The key content of the research is the audit of the specific operation and management process of the project,which mainly examines whether the fund management conforms to the national legal regulations,whether it has achieved the economic benefit goal and so on.The actual audit in the selected cases confirmed the party The practical value of Dan fund management performance audit index also proves the operability of the index system.The results obtained in this paper provide ideas and methods for the construction of the performance audit index system of special funds,and have a certain reference price for both work and audit work.