The Construction Of Evaluation Index System Of Performance Audit For Environmental Protection Funds Under The Background Of Low Carbon Economy

With the global warming trend being obvious gradually, people in an increasingnumber have realized that a plenty of petrochemical energy to support the high speeddevelopment of economy is not sustainable. and the environmental damage caused bythis kind of economic growth is huge. In order to cope with the challenges of climatechange,"low carbon economy" arises at the historic moment. This is a new way ofeconomic growth to reduce energy consumption and promote sustainable economicdevelopment. Also, this style of economic growth has been the attention of thegovernments around the world. In order to develop low carbon economy, every year,governments around the world, dominate funds for prevention and control ofenvironmental issues related to the environmental protection, and how such fundsperform in reality requires the performance audit evaluation. Based on the aboveanalysis, this article is to research in depth on the environmental protection fundsperformance audit.In this article, the author have reviewed literatures related to the environmentalprotection funds performance audit, and found problems of environmental protectionfunds performance auditing in our country. Aiming at tackling problems, this paperdetermines specific study purpose, namely the construction of evaluation indexsystem of environmental protection funds performance audit for the purpose ofmaking up for the deficiencies existing in China’s environmental protection fundsperformance audit evaluation, and further improving the environmental protectionfunds performance audit in theory.In order to achieve the above goals, the steps of this research are: Firstly, theresearch expounds theoretical basis that is related to "low carbon economy" and"environmental funds". Secondly, it modifies the framework of "pressure-state- response", and establishes performance audit evaluation framework for environmentalprotection funds, which is also called in this research "driving force-state-response"framework. And on this basis, taking the governance of atmospheric pollution as anexample, this research establishes the evaluation index system of performanceaudit for environmental protection funds. and at the same time, with acertain methods, a comprehensive assessment of the performance audit forenvironmental protection funds is conducted. Finally, combined withatmospheric pollution control in the city of QD, the paper displays the selection ofindex, the use of evaluation methods and the final evaluation during the performanceaudit for environmental protection funds.The research conclusion of this paper is aimed at constructing the evaluationindex system of atmospheric pollution governance projects, it is in accordance withthe "driving force-state-response" evaluation framework in terms of causal logicthinking. And the paper constructs different emphases of indicators respectively underdifferent projects, in order to evaluate comprehensively the performance ofenvironmental protection funds used to control air pollution in a certain area.Research of this paper embodies the causal logic thinking. Considering economicdevelopment at the same time, the research pays attention to the governance effect ofenvironmental protection funds, therefore this index system has integratedcharacteristics.The innovation of this paper are as follows:The first point is the innovation of the evaluation framework. The performanceaudit evaluation index system for environmental protection funds researched in thispaper is under the framework of "driving force-state-response",which is differentfrom scholars in the past in this field. The evaluation framework is considered as abreakthrough. This evaluation framework modifies the OECD’s "pressure-state-response" framework, making itself scientific in some way, showing thecharacteristics of low carbon economy, and realizing the goal of the paper.The second point is the innovation of research prospective. Scholars in a fewnumber researching on the environmental protection funds put forwards simple ideas about evaluation standards, evaluation index and evaluation methods. Lacking oftheory basis is their deficiency. what all these research is from input and output logicanalysis,and they lack of prosper research prospective. Regarding these drawbacks,the paper has found a research prospect of low carbon economy, this is consistent withthe thinking train of the index system in this paper."low carbon economy" not onlyprovides a background, making the paper quite different from literature, but also helpsthe research more practicable.