| The construction of ecological civilization and ecological environmental protection is an inevitable requirement for the sustainable development of the Chinese nation.In the process of fighting the battle of pollution prevention and control,the state has carried out a series of efforts to address outstanding ecological and environmental problems and promote substantial improvement of the ecological environment.With the growing national emphasis on environmental protection,financial environmental protection expenditures are increasing,and the audit and supervision of special funds for environmental protection is also increasing,but the results of audit announcements in recent years show that there are problems with the use of special funds for environmental protection,such as irregularities and inefficiencies in their use,which reduce the expected effect of the use of special funds for environmental protection.The performance audit evaluation of special funds for environmental protection can not only promote the standardized management of special funds and improve the quality of environmental protection project construction,but also strengthen public supervision of the audit work.However,due to the high complexity and professionalism of environmental protection special funds projects,and the late development of research and work on performance audit of environmental protection special funds in China,it is not mature enough in theory and practice,and lacks a set of systematic and perfect evaluation index system,which seriously restricts the development of performance audit evaluation of environmental protection special funds in China,and is not conducive to improving the quality of environmental protection project construction and promoting ecological environment construction.Based on the above analysis,it is determined that the research purpose of this paper is to construct a systematic and perfect,scientific and feasible performance audit index system for environmental protection special funds.To summarize,this paper first uses the normative research method to sort out the literature related to performance auditing and the performance audit index system of environmental protection special funds in recent years,to find out the shortcomings of related research,and to determine the purpose of this paper;second,to clarify the concepts and theories related to the performance audit evaluation of environmental protection special funds,and to provide theoretical support for this paper;again,to investigate and analyze the current situation of performance audit evaluation of environmental protection special funds in China.Then,combined with the idea of logical framework method,a set of environmental protection special funds performance audit evaluation index system is constructed from four aspects: input,management,output and benefit,and the evaluation indexes are screened by expert questionnaire method using SPSS19.0 software,and the hierarchical analysis method and fuzzy comprehensive evaluation method are used to evaluate the performance of environmental protection funds.Finally,using the case study method,the evaluation index system of environmental protection special funds performance audit was applied to the VOCs treatment project in Shanghai,and the evaluation conclusions and corresponding suggestions were made to prove the scientificity and feasibility of the constructed evaluation index system and provide reference for the future performance audit evaluation of environmental protection special funds in China. |
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