Research On Performance Auditing Standards On Allocation Phase Of Local Environmental Protection Funds

Local environmental protection funds were arranged by local budgets forenvironmental protection. As the main form of measuring the output performanceof funds，performance auditing played an irreplaceable role. Government auditagency has turned their focus from compliance audit to performance audit ofenvironmental protection funds to strengthen their public management functions.However， current research on the environmental performance audit ofenvironmental protection funds paid more attention to the operation phase，but lessto the allocation phase. Papers which mentioned the allocation phase just followclosely with the compliance audit，ignoring the allocation performance audit. Thelack of research in performance auditing standards on allocation phase deceleratedrelated auditing practice.This paper utilized methods of combining normative research and empiricalresearch.The object of study is defined as performance auditing standards onallocation of local environmental protection funds. In this paper， the authoranalyzed the connotation of the performance auditing standards，the performanceauditing objectives and then constructed the auditing standards with index. In orderto verify the feasibility, this paper added an case study.This paper was divided into six chapters. Firstly, the paper introduced thebackground，the purpose，the present research of environmental protection fundsperformance auditing, the contribution，the methods and structure. Secondly，thispaper introduced the basic notions and theories. Thirdly, the author analyzed theconnation, the contents and the characteristic of performance auditing standards;and then defined the performance auditing objectives of the allocation phase，constructed the evaluation model. Fourthly, the author put forward the path ofconstructing the auditing standards，and the principles of designing indicators. Andthen the author designed the indicators and list out methods that can help to run out the auditing standards. Fifthly, a case study was used to verify the feasibility of theauditing standards. Lastly，the author proposed four suggestions and made aconclusion. The four suggestions were strengthening the whole process performanceaudit of local environmental protection special funds; creating“results-oriented”environment for local environmental protection funds performance audit, improvinglaws and regulations, improving allocation evaluation index system of performanceaudit.This paper made two contributions: firstly, it paid attention to performanceauditing on allocation phase, which was ignored by other researchers; secondly, thispaper constructed the performance auditing standards based on the new publicmanagement theory, the public budget theory and theory of public finance.and thenused a case to verify the feasibility. That is to say, auditors can define the standardscombining with the thinking and the characteristics of the local government.