| With the rapid growth of China's economy, the state public finances and investment in the field increases as well. However, the contradictions between the total social demands and the government's financial ability still exists. Meanwhile, people are having more democracy and more participation in social affairs, the public seeks for more monitoring of the public funds' usage. And as the economy developing, the living environmental issues gain the public's attention. To meet this trend and in order to improve the efficiency of the state finances, China's National Audit Office promulgated "Audit development plan 2003-2007" in 2003. The plan says the efficiency audit targets mainly at the financial funds, so as to promote the management and usage efficiency. This marks the restruction of China's government audit from traditional financial accounts auditing to efficiency audit. The environmental efficiency audit is implemented at the same time. The author believes that because the government public investment projects are the use of public funds, the government audit is required both theoratically and practically, and should put great emphases on them. Environmental audit rises with the government audit's development and is a descendant of a nation's economic construction. Like other countries, China has many problems to solve in implementing environmental efficiency audit, for instance, the basis, method, objects, and scope of audit work. I hope this paper can be of some reference and guidance to the environmental efficiency audit.As in many countries, environmental audit appeared because global environment deterioration. Since the 1960s, environmental auditing theories and methods have developed from zero to today's fairly rich in 40 years. But agreement has not been reached in many aspects, including the definition of environmental audit, methods, audit subject, and in particular, how to implement environmental benefits audit. It's generally believed that environmental audit is an important element of environmental management, includes financial audit, compliance audit, and efficiency audit. This paper intends to analysis the relationship between environmental audit and efficiency audit, then discuss environmental efficiency audit, the definition, content, basis, scope, objects, and other basic issues, and finally analysis the implementation of environmental efficiency audit with some public investment projects. |
