The Research Of Environmental Protection Funds Performance Auditing

Performance auditing of environmental protection funds is an inevitable trend as themodern state audit developing. In addition, the government bears special responsibilities inenvironmental protection, making the performance auditing of environmental protection fundsbe strengthened promptly. However, the big problems that performance audit object range isnarrow, the audit is not conducted according to"3E", and the index is not systematic,coordinated, keeps the environmental-protection-funds performance auditing fromfunctioning.In this paper, the author used public accountability theory, new public managementtheory, the system theory to study the environmental protection funds performance auditingbased on the current research of this field. According to the functions of the environmentalprotection funds, the environmental projects were divided into five categories, thisclassification is easy to understand, covering all the environmental protection projects, andmore conducive to the performance appraisal. Referring to the Logical Frame Method, theauthor set up performance evaluation index of the five different kinds of environmentalprotection projects, during the performance auditing, the auditors can select appropriate indexaccording to the evaluation purpose and objects; In addition to qualitative indicators,quantitative indicators were selected to evaluate management system, social benefits andenvironmental benefits, which are difficult to be evaluated quantitatively.First of all, this paper introduced the present research of environmental protection fundsperformance auditing as well as the basic theories and notions of environmental protectionfunds performance auditing; Then, the author analyzed the existing problems and reasons ofenvironmental protection funds performance auditing; Based on the Systems theory, theenvironmental protection funds performance audit evaluation framework was constructed,including the use of logical framework approach in on the classification of environmentalprojects, the common indicators were set up during the input, measures, output stages,whilespecial indicators in the impact phase according to the Logical Framework Approach, andapplied the indicators to the performance auditing of Zhuzhou M Sewage Project; Finally, theauthor put forward mechanisms to ensure the function of environmental protection fundsperformance auditing.