Performance Evaluation Of Government Environmental Audit

As China's economy comes to a new stage,the authorities pay much attention to environmental pollution issues.President Xi has highlighted the environmental issues in the report of the 19 th National Congress.He requires the government should emphasize environmental governance while formulating economic development strategies.Environmental auditing is one of the components of the environmental governance mechanism,which has aroused the attention and discussion of scholars,and the environmental auditing practice is also widely carried out,providing a solid foundation for environmental audit performance evaluation.Concentrating on the environmental audit efficiency of the cities in Yangtze River Delta,this paper uses DEA models based on the data from 2007-2015 China Audit Yearbook and environmental audit report data,and then establishes an index evaluation system to measure the environmental audit efficiency of the 23 cities' auditing offices in the Yangtze River Delta,and analyzes the environmental audit efficiency of these 23 cities using the Malmquist Productivity Index.The performance of government environmental audit in the Yangtze River Delta cities is obtained through comparison and analysis,based on which,suggestions for improving the performance of government regional environmental audits are posted,and some contributions are made to expand China's environmental audit research.The study shows that,Firstly,the comprehensive efficiency value calculated by the BCC-DEA model reflects the overall efficiency of the government's environmental audit work.(1)From the perspective of comprehensive efficiency,the differences between cities are large;(2)In terms of pure technical efficiency,those cities with low comprehensive efficiency,their pure technical efficiency is also low;(3)In terms of scale efficiency,most cities are in a state of increasing scale.Secondly,the super-efficient DEA model can further sort the efficient decision-making units.In addition,from the calculation results of the Malmquist-DEA model,(1)in the 9 years from 2009 to 2017,the role of total factor productivity in promoting the development of the environmental audit work of the Yangtze River Delta government was generally balanced,with little change.(2)In terms of technical efficiency change,during the 9 years,the overall fluctuation of the technical efficiency change index is large,and the technical efficiency change index is basically consistent with the trend of the pure technical efficiency change index,which means the management of the environmental audit of the Yangtze River Delta government needs improving.(3)In terms of scale efficiency,the Yangtze River Delta is mainly increasing.(4)At the level of technological change,the overall fluctuation of the technical efficiency change index during the 9 years is relatively large.The low efficiency of the environmental audit of the Yangtze River Delta government is partly due to technical factors.(5)In terms of cities,the environmental auditing efficiency of Shanghai,Jiaxing,Jinhua and Tongling cities is on the rise;the technical effects of Changzhou,Wuxi,Zhenjiang,Taizhou,Hangzhou,Hefei and other cities have great potential;Nanjing,Nantong,In Shaoxing,and other cities,the deterioration of technical level and the low level of environmental audit work management are the reasons for their environmental audit productivity decline.The reason for the decline in environmental audit efficiency in cities such as Suzhou,Ningbo,Jiaxing,Huzhou and Hefei is the low level of technology.