Research On Environmental Protection Fund Performance Audit

Since the 18 th National Congress brought the construction of ecological civilization into the overall layout of the “five in one” strategy,the construction of ecological civilization has become an important strategy of the country.19 th CPC National Congress of the Party has also taken environmental ecological civilization and the building of beautiful China as the major goal of building a socialist modern and powerful country in an all-round way,and has promoted the construction of ecological civilization and ecological environmental protection to an unprecedented strategic height.It embodies General Secretary Xi Jinping's important strategic thought of ecological civilization construction.In the process of ecological civilization construction,the investment of environmental protection projects is indispensable,and the efficiency of the use of funds is directly related to the success of the project,and also affects the ecological civilization in China to a certain extent.The performance audit of environmental protection fund is the inevitable trend of the development of environmental protection fund audit in modern country,and also is imperative.In addition,the special responsibility of the government in the environmental protection work makes the research on the performance audit and evaluation of the environmental protection fund urgently need to be strengthened.However,there are some problems such as narrow scope of evaluation objects,lack of comprehensive consideration of social impact,economic impact,environmental impact,lack of systematic design of audit evaluation index,etc.These problems affect the performance audit of government environmental protection fund,and consequently formulate the difficulty of environmental audit.This paper based on the theory of public accountability,new public management theory,system theory and method theory,through reviewing environmental performance audit funds theory and practice research at home and abroad,explores the current status of performance auditing of environmental protection funds,environmental protection funds to function as the standard.Based on the analysis,the scope of the rationality and applicability of performance appraisal,and combined the logical framework analysis method,the environmental protection fund performance auditing indicators are divided into the following four types: input indicators,management indicators,and output indicators.Combining the opinions ofprofessionals to study and design specific indicators for each category.The evaluation index is different compared with the general environmental protection funds performance audit.This paper closely links to the demand of harmonious development of economy,society and environment in the construction of ecological civilization,and adds ecological indexes such as pollutant emission reduction rate,social index such as citizen satisfaction degree and economic index such as energy saving and income reduction,etc.Eventually,the index system of environmental protection fund performance audit evaluation based on ecological civilization construction is constructed,and the applicability of the index is verified by a case of environmental protection fund invested in sewage treatment project.