A Study On Government Environmental Performance Auditing Evaluation System

Environmental problem is one of the serious problems which are generally faced by countries in the world. It is an accompaniment of economic activities. But it's not regulated to the laws of the market and it should not depend on the conscious action of economic agents to resolve. To compensate for the inadequacy of the market, the Government takes special responsibility in this area and it's very critical to strengthen the Government's environmental status and role. In traditional practice, government environmental administrative function was low efficiency and poor management leaded to contradiction and disfigurement. Moreover, unbalance of economic growth and environmental protection which result from the wrong emphasis on economic performance make government change governmental function imminently. So it's necessary to foster a good government image for the long term interest and social responsibility. Also, government should transform its functions and change from the unilateral development idea to the scientific development idea and achievements view.Because the work of environmental improvement in our country is implemented relatively late, the development of environment audits is relatively late correspondingly. Its theoretical research has just started, which can't meet the practice's needs, therefore, the theoretical research should deepen constantly and systematized further. As the trends of government environmental auditing future trade, government environmental performance auditing face a series problem such as insufficient audit foundation, indeterminate audit standards and uncertain criterion. However there is not yet a set of knowledge system about basic theory, application technique and evaluation criterion. On the base of studying the relative theories and achievements in this area, this paper makes a comprehensive study on the relative problems of government environmental performance auditing evaluation. And it makes some creations on subject and contents, hopping to enlighten the development of the performance auditing theory and the practice.The paper is a normative study on government environmental performance auditing evaluation system. Firstly, the paper analyses the problems of environmental auditing in Chinese government and points out the research object. Secondly, the paper summarizes the theory to government environmental performance auditing evaluation and in this section the writer has held forth her view on concepts definition of governmental environment performance auditing .The next section is the hardcore of this paper, which gives the process of the construction of governmental environment performance auditing evaluation system. It is divided into six steps specifically as follow: determination of the goal and evaluation, collection and arrangement of the data, selection of the evaluation index, determination of the evaluation standards, selection of the evaluation methods and construction of the evaluation model. In the end, the paper gives some guarantee measures in the application of government environmental performance auditing evaluation system.