Research On Environmental Performance Audit Oriented By Ecological Governance Objectives

Ecological governance is a common problem that must be faced by human society to achieve sustainable development and an important part of national governance.In his report to the 19th national congress of the communist party of China(CPC),general secretary Xi Jinping clearly pointed out that one of the three requirements for tackling major problems should be met:preventing pollution.The public will be fully aware that the building of a moderately prosperous society in all respects can stand the test of history.Since the mid-1980s,the national audit office has organized and implemented environmental audit projects with the themes of water pollution control,ecological restoration,water and soil conservation,and forest engineering.In contrast,the current situation of implementation,our country's environmental financial audit and performance audit has been relatively mature,in the process of practice of environmental responsibility audit field work is not perfect enough,but the emphasis of the current environmental performance auditing is still in the use of funds management and evaluation of the efficiency of the respect to fulfill international environmental conventions and the audit just focus on government environmental policy,therefore,to promote environmental financial audit to the deepening of environmental performance audit become inevitable.Implementation of Tianbao engineering since 2000,our country began to exclusively protected natural forests,greatly reduces the production of wood trading product but also the deeply rooted problems inspired forestry management system,for example,natural forest protection,Lin Chanye booster of economic development and forestry management personnel welfare benefits,under this background,the performance audit cannot be confined to the use and management of funds and policy compliance,but from the view of public interests and the forests economic development in-depth analysis project implementation effect,Suggestions and countermeasures are put forward.The main innovation of this study is to investigate the situation of forestry management project from the perspective of environmental audit,and then improve the relevant provisions of forestry management system,meet the relevant requirements of the social masses for national ecological governance,and adapt to China's basic national conditions and development path.The study combed the ecological management and environmental performance audit research status at home and abroad,draw lessons from the theoretical basis of ecological management and environmental performance audit in our country,play its role,the performance audit target mechanism,performance audit,performance audit safeguards were analyzed,and the implementation of elements such as to improve the ecological management of environmental performance audit implementation path,take the case of A special audit city returning farmland to forest.A simple introduction of returning farmland to forest policy background,the city of A special audit implementation and returning farmland to forest as A result,the analysis of the existing problems and causes of returning farmland to forest special audit Focusing on optimizing the special audit of returning farmland to forest in A city from the perspective of environmental performance audit,finally put forward the countermeasures of improving environmental performance audit under ecological governance.