Study On Evaluation Index System Of Government Environmental Performance Audit

With the development of science and technology and the progress of society,the environmental protection has become a hot issue worldwide.While China has achieved great achievements in economic and social development,the environmental problems brought by the long and extensive development mode have become more and more prominent.As the first responsible subject of environmental protection work,the government should supervise the process and results of its functions and responsibilities.Under this background,government environmental performance audit comes into being.The scientific and feasible evaluation index system is an important tool for the effective implementation of government environmental performance audit.Therefore,the research on evaluation index system of government environmental performance auditing has important theoretical value and practical significance for effective government environmental performance auditing,improving the efficiency of environmental governance and promoting the construction of ecological civilization.Therefore,this paper studies the evaluation index system of government environmental performance audit.First of all,the paper analyzes the present situation of domestic and foreign researches and the theory achievement,expounds the the basic elements of the government environmental performance auditing evaluation and defines the related concepts of evaluation index system of government environmental performance auditing;Secondly,based on relevant theory,with the Pressure-State-Response(PSR)framework as the guidance,the paper discusses environmental resources actual situation of our country government departments for environment management and the efficient resource allocation,so that the government environmental performance auditing evaluation index system is established and environment optimal value model is evaluated;Finally,with the case analysis of Baoding city,the paper uses the established index system to give birth to evaluation results,verifying the evaluation index system of government environmental performance auditing's feasibility and effectiveness.In this paper,based on the PSR framework,a set of evaluation index system for government environmental performance audit is established by combining AHP,Delphi method and environmental optimization model.Without a set of recognized,more scientific and feasible evaluation index system,this article will provide certain reference to the government environmental performance auditing evaluation theory research and practice.