Research On Environmental Performance Audit Evaluation Index System Based On PSR Model

With the continuous development of China's economy,the problem of environmental pollution is becoming more and more serious.the emergence of environmental problems hinders the sustainable development strategy of our country.Especially in recent years,China began to develop the marine economy,the ocean is rich in resources,but there will inevitably be the problem of irregular arrangement of resources.It has caused serious damage to the marine ecological environment.The 18 th CPC National Congress proposed to bring the construction of ecological civilization into the "five-in-one" general layout of the socialist cause.The most important problem in the construction of ecological civilization is to solve the problem of environmental pollution and develop green economy.The National Audit work Development Plan of the 13 th five-year Plan issued by the National Audit Office in 2016 proposes that economic development should improve quality and pay attention to efficiency.Special emphasis should be placed on promoting performance audit and paying attention to the improvement of economic,social and environmental benefits.In addition,it is necessary to promote the transformation of the mode of economic development,change the previous way of developing the economy at the expense of the environment,and achieve a more environmentally friendly,higher quality,more efficient,comprehensive,coordinated and sustainable mode of economic development.In recent years,the Audit Office has also been actively exploring the work of environmental performance audit,during which a number of environmental performance audit results have been announced.The comprehensive treatment of Bohai Sea is an important part of pollution prevention and control strategy,and it is of high importance to the construction of ecological civilization,and it is also difficult because of the particularity of its geographical location.The Audit Office carried out an environmental performance audit in the area around the Bohai Sea in order to treat diseases and improve the performance of pollution prevention and control in the Bohai Sea through "ecological and environmental protection physical examination".At present,the development of environmental audit in China is not perfect.The author hopes to establish a set of environmental performance audit evaluation index system to help measure the differences between the results and objectives of environmental performance audit,and identify the key issues that need to be paid attention to.This paper establishes a set of environmental performance audit evaluation index system to serve the needs of audit practice.Based on the urgent need of the development of environmental performance audit theory in our country,this paper takes the current environmental performance audit theory and the imperfect evaluation standard system of environmental performance audit as the starting point.First of all,this paper combs the research literature at home and abroad,including the contents and methods of environmental performance audit and the evaluation index system of environmental performance audit.This paper expounds the sustainable development theory,entrusted environmental responsibility theory and external diseconomy theory,which provides a systematic theoretical support for the research of environmental performance audit theory and the construction of evaluation index system.Then it analyzes the current situation and existing problems of the development of environmental performance audit evaluation in China,and summarizes the causes of the problems.It makes clear the obstacles to the development of environmental performance audit at present.The evaluation index system of environmental performance audit is constructed by using Analytic hierarchy process and "PSR model",which breaks through the previous performance audit mode based on financial indicators,and pays attention to the economic benefit and effectiveness of environmental governance.And the evaluation index system is combined with the environmental performance audit around the Bohai Sea to analyze the practical application.Finally,the paper puts forward a series of measures to ensure the implementation of the environmental performance audit evaluation index system.It is expected that through the application of the evaluation index system to grasp the basic situation of the performance of the items under trial,we will be able to make a reasonable judgment on the economy,efficiency and effectiveness of the items under review,and reveal its existing problems.