Research On Evaluation Index System Of Environmental Performance Audit Of Air Pollution Prevention

With the rapid development of economy and science and technology,the increasingly serious problem of air pollution has attracted great attention from countries around the world.In order to improve the atmospheric environment on which human beings depend,the audit department needs to regularly perform performance audits on the government's atmospheric environment governance work and give evaluations and recommendations.This will help the government to better fulfill its entrusted responsibility for the atmospheric environment and continuously improve the performance level of air pollution prevention and control.However,China's environmental performance audit started relatively late,the evaluation index system,which is the core link in the environmental performance audit of air pollution prevention and control,is still immature and incomplete.Therefore,it is necessary and important to find an index system for environmental performance audit evaluation of air pollution prevention and feasibility in accordance with China's national conditions.Based on China's national conditions,this article is based on the current status and deficiencies of the evaluation index system for environmental performance audit of air pollution prevention,and according to the research on the theory,evaluation methods,and index selection principles of environmental performance auditing,meanwhile,based on the PSR conceptual framework,an audit evaluation index system for environmental performance of air pollution prevention and control was constructed and applied to the practice of evaluating air pollution control performance in Beijing-Tianjin-Hebei and surrounding areas,and the feasibility of the evaluation index system was tested.Firstly,this article explains the background of the topic,the purpose of the research,and the significance of the research at the theoretical and practical levels.Then,based on a review of domestic and foreign literature and an analysis of the status quo of the audit of environmental performance auditing of atmospheric pollution in China,the research significance and value of this topic are further summarized.On this basis,starting from the overall layout,the research framework of this paper,the research methods used,and the main research contents and innovations are explained.Secondly,focusing on the related theoretical research of the environmental performance audit evaluation index system for air pollution prevention,and clarified the concepts related to the establishment of an environmental performance audit evaluation index system for air pollution control and discussed the relationship between the environmental performance audit and the evaluation index system.Then it expounds the theoretical basis associated with the establishment of an environmental performance audit evaluation index system for the prevention and control of atmospheric pollution,and analyzes common environmental performance audit evaluation methods.At the same time,it discusses the factor analysis and data envelopment analysis used in this paper.Thirdly,the necessity of constructing an audit performance evaluation index system for air pollution prevention and environmental performance is pointed out.The principle of the PSR conceptual framework and its applicability to the construction of an evaluation index system are elaborated,and the principle of index selection is specified.Based on the PSR conceptual framework and the principle of selecting indicators,and the criteria and policy basis for selecting evaluation indicators at home and abroad,this paper selects 16 evaluation indicators and constructs an audit performance evaluation index system for air pollution prevention and environmental performance.In addition,this article collects the corresponding index data of Beijing-Tianjin-Hebei and surrounding areas from 2015 to 2017.Using the 11 indicators of the pressure layer and the state layer as output indicators,the factor analysis is used to extract 3 comprehensive common factors,and then using the five indicators of the response layer as input indicators,the application of data envelopment analysis to test the actual feasibility of the environmental performance audit evaluation index system for air pollution prevention and control and analyze the results of atmospheric environmental performance evaluation in different cities.Then,the sensitivity of environmental performance of air pollution prevention and control in Beijing-Tianjin-Hebei and surrounding areas to different variables is analyzed,and the quantitative analysis of the sensitivity is carried out in order to further find the risk nodes to improve the air pollution prevention and control performance in different cities to reduce Audit risk,improve the work efficiency and audit quality of auditors.Finally,the research conclusions of this paper are summarized,and it is clarified that the environmental performance audit evaluation index system constructed by this paper can play a certain role in the actual audit work,and based on the shortcomings of this paper,the future research is prospected.