Study On Performance Audit Of Energy Saving Projects Invested By Public

Sustainable development is a strategy for gloal development in the twenty-first century, environmental issues have become one bottleneck for western countries to constraint sustainable economic development of China, so energy saving environment protection is an important issue for us. Chinese government has made great effort through supplying substantive financial support to build up many energy saving projects. To supervise and evaluate how these projects work, performance audit of energy saving project was put on the agenda, and become the hot issue of audit area. The development of audit practice needs the support of theoretical research. However, what is incompatible with the practice, the theoretical research on performance audit of energy saving project is rare. The existing researches showed that people always pay attention on finance balance audit, which usually be used to value the authenticity and legitimacy of a project, have not elevate to the level of performance audit, lacking of a standardized evaluation index system. In such a situation, it is necessary to do more deep research on performance audit of energy saving project and construct a corresponding evaluation index system, which can not only help to optimize previous studies, not also provide the government with a reliable scientific basis of evaluating the energy saving projects.This paper studies on how to carry out performance audit of a energy saving project in depth according to the characteristics of energy saving projects invested by public, and then form a theoretical framework; this paper focuses on the evaluation index system and audit report of a energy saving project, as they are the two most important links in the audit of energy saving projects. And concerte research ideas are as follows:Firstly, this paper summarizes the related research of domestic and foreign scholars, based on which the paper starts theoretical analysis. This paper introduces External Effects Theory, Public Products Theory and Public Entrusted Responsibility Theory as a theoretical supports. Then this paper accurately positions audit of energy saving projects according to the characteristics of energy saving projects which invested by public, and form a theoretical framework.Secondly, this paper based on the theoretical framework, construct an evaluation index system of energy saving projects from three aspects—economy, effectiveness and efficiency. Then studies in depth on the final link of performance audit—audit report.Last, case analysis is used to conduct the performance audit of ZhongKecheng wastewater treat project, in order to verified the theoretical research which have been proposed by author, and ensure that theory can play the role of guiding practice.This paper try to study audit of energy saving projects from the perspective of the performance audit, and introduce internationally recognized "3E" performance audit evaluation criteria to construct a evaluation index system of energy saving projects. This paper create a new research perspective, and make efforts to fill in the blank which lacking of an evaluation index system of energy saving projects. I hope that my research can be beneficial for the performance audit of energy saving projects in China.