Study On Environmental Performance Auditing

Currently, for some parts of the population in our country, environmentalconditions have deteriorated to the point of threat to survival. Therefore, in the case ofsuch damage to the natural environment, only government through fiscal spending onconstruction of public environmental protection projects, can restore the environment,has been increasingly damage or prevent further destruction of ecologicalenvironment. And environmental performance audit work as an effective mechanismof environment project supervision, has been more and more attention by governmentdepartments. We will try to fight environmental performance audit work throughoutthe country. This is our country the grave challenges faced in the audit work.Theoretical analysis, this paper is focusing on the basic theory of environmentalperformance audit, organization, method, technology, method and evaluation systemand standard and so on various aspects carries on the summary research. Secondly thesystem summary of predecessor’s research results and the work experience,combining the actual situation of our environmental performance audit, in Chaoyangof Liaoning province Da Linghe governance project performance audit. And throughthe audit results, evaluation of ling in Chaoyang river pollution control project, in theaspects such as economic benefits, social benefits and environmental benefits if thereis a problem, and puts forward Suggestions for improvement. At the end of the paperto our country the development of environmental performance audit countermeasuresstudy and discussion, hope to be able to work for research in environmentalperformance audit in our country. Writing this article’s main innovation points are asfollows:The first, it based on the theory of sustainable development, public fiduciary dutytheory and other related theory, the concept of environmental performance audit inour country, content, objectives and principles are summarized and analysis, revealsthe environment in our country performance audit is to our country environmentmanagement activities of the continuous and comprehensive evaluation andsupervision process. The second, it is based on the environmental performance auditing organizationmethod, techniques, method, evaluation method of the three parties face in ourcountry the basic framework of environmental performance audit method system forbuilding, for the practical work of performance audit in China is to provide acomprehensive and feasible method system.The third, it is in Chaoyang city of Liaoning province DaLingHe governanceproject as a starting point, focus on guiding audit institutions to carry outenvironmental performance audit in our country, solve the problems of the operationallevel. Summary of application practice of environmental performance audit in Chinaworking method and working experience.The forth, it is the design in Chaoyang DaLingHe governance projectperformance audit in the process, the PSR framework and environmentcomprehensive evaluation model of optimal value, and as the project evaluationmodel, the data collected through sorting, calculated into the evaluation model,through longitudinal comparison evaluation effect of the project. Draw DaLingHeriver basin in2012in Chaoyang environmental optimal value more than2011close tobest value "0", proved by Chaoyang DaLingHe watershed environmental governance,improve the ecological environment.