The Research On Evaluation Index System Of Performance Audit Basted On Low-carbon Economy Environment

As early as in 2003, British former Prime Minister Blair has published the white paper whose topic is"our future energy: Founding Low-carbon Economy". The paper announced they would turn Britain to a low-carbon economical country till 2050 fundamentally, not only through the development, the application and the output of low-carbon technology creating the new trade and the employment opportunity, but also becoming forerunner in European and even allover the world in supporting various countries to develop the low-carbon economy. In July, 2007, the American Senate proposed "Low-carbon Economical Bill", which proposed explicitly that the development of low-carbon economy will become the important strategic choice in the USA in the future. As soon as Austria Pama taking office, he has enhanced the low-carbon economy and the new energy program to American future strategic altitude. Besides, he also proposed the USA must be the leader role on dealing with the global climate warming in the international cooperation. China as the great nation of carbon discharge, should explore the technology of energy conservation and reducing the platoon positively, fall the low-carbon emissions, protect the climatic environment, and take the path of the sustainable development.In the audit domain, to implement low-carbon economy's strategic target, we needs to take the low-carbon index as one of appraisal system's integrant, take one of enterprise achievements assessment indicators. This article also bases on the background promoting positively low-carbon economy all over the world, researching the performance audit evaluating indicator, exploring the evaluating indicator of the enterprise synthetic achievement under the low-carbon economy background, and realizing effectively the goal of performance audit efficiency, efficient and the effect. To display the function of protecting resources environment, maintain public interest as well as the national security, the article positively explores performance audit evaluating indicator construction operation model suit to the Chinese characteristic, in order to gets rid of the problem of lack the concrete evaluating indicator system for the auditing department, as well as to accelerate the development of our country effectiveness audit.