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Research On Local Environmental Protection Funds Controlling System In The View Of Performance Management

Posted on:2015-03-11Degree:MasterType:Thesis
Country:ChinaCandidate:S Q YinFull Text:PDF
GTID:2309330431964350Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the increasing environmental problems, using and managing environmentalprotection funds attracted more and more attention and thinking. In fact, there aremany problems in the process of using environmental protection funds, ex-postevaluation of environmental funds cannot meet the current needs of monitoring thesespecial funds. As the management department of environmental protection funds,environmental protection department plays an increasingly important role in theprocess of inputting, allocating, using and managing environmental funds. Also, itplays a leading role in the entire environmental special funds controlling system.Therefore, this article takes environmental protection department as a starting point,facing its position and role in the environmental special fund controlling system,combining its functions and nature, doing an useful discussion of local environmentalfunds controlling system from the perspective of performance management.The thesis analyzes the current situation of local environmental fundsmanagement in our country, parsing the functions of environmental protectiondepartment and summarizing its main issues that appear in funds management.Meanwhile, defines the composition of the local environmental funds controllingsystem and the connotation of controlling subject, controlling variables and otherrelated elements by using the idea of management controlling system. And identifiedkey links and points in environmental protection department s process of controllingfunds. Concluding that the function of local environmental special funds controllingsystem aims to manage the funds better in order to reasonable allocation and andefficient use of special funds. Thus finds a realistic basis and feasibility support forthe following analysis from the perspective of performance management.The thesis considers the function nature of the environmental protectiondepartment combined with the backdrop of government performance managementreforms, proposes that explore local environmental funds controlling system fromperformance management perspective. Under this perspective, sought in improvingthe level of controlling environmental funds while strengthening its performancemanagement with two-pronged approach. Conducting from performance managementperspective need not only in-depth analysis of existing local environmental specialfunds controlling system and but also implementing the concept of performance to thewhole process of controlling system. First, re-sorts the connotation of the controllingvariables combined with the needs of performance management and put moreprominent on performance when concerning controlling variables. Then, starting fromthe target of performance management, the thesis needs to analyze the core activitiesof controlling funds, when matching "input-allocation-use-output" value chainactivities reflects the environmental protection department s control of funds fromfour aspects including feedforward control, allocation control, process control and feedback control. Meanwhile, from the perspective of performance management itproposed new requirements about the controlling process. Controlling processincludes planning, evaluation and correction as the key factor, while improving theprocess of control it needs to start from standard components, evaluation componentsand reporting components. Under the existing local environmental special fundscontrolling system, it needs to analyze if the local Environmental Protection Agencyfocus and emphasize the three components, which is the key to improving the level ofcontrolling funds. Finally, concerning the demand for performance management, itproposes that feedback mechanisms should be established for the environmentalspecial funds controlling system in order to better evaluate environmental protectiondepartment s performances of managing and controlling funds.By the foregoing analysis and argumentation, the thesis then makes a detailedanalysis of JQD City s environmental protection funds controlling system under theguidance of performance management, trying to compare and contrast the foregoingtheoretical results with existing control system content through four angles which aremastery of the controlling variables, intensity of funds management, key componentsof the controlling process and feedback mechanisms of the controlling system.Ultimately it judges the validity of the controlling system and correspondinglyproposes specific measures to optimize the controlling process and to build a feedbackmechanism as well as putting forward overall recommendations includingestablishing management concepts, strengthening information technology and so on.
Keywords/Search Tags:environmental protection funds, controlling system, performance management
PDF Full Text Request
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