The Research Of The Development Strategy And Implementation Path Of Environmental Protection Funds Performance Auditing Under National Governance

With various natural disasters happened more frequently, governmentand non-government organizations all over the world began to pay more andmore attention to the environmental issues by investing special funds intothe cause of environmental protection. Whether the special funds forenvironmental protection used in place is one of the focus ofcommon concern of the public, especially for our country, there is along-term and serious waste problem in the use of public funds, and itleads to that the public have a serious doubt to the government’sresponsibility and efficiency, we need the government audit departmentsto improve the transparency of government public behavior, then the fundsof government environmental performance auditing emerged. Although thiskind of auditing has made many achievements in China, there is still a biggap compared with developed western countries. If we want to change thesituation, dealing with the environmental crisis by using the funds safelyand effectively, we need to explore the audit from a new perspective——analysis the strategy for the future development and theimplementation path with the perspective of national governance.More and more domestic scholars begin to pay attention to theinterdependent relationship between governance and government auditsince Liu jiayi put forward “the national audit and national governance”theory in July2011.He pointed out that the state governance is a complexof political governance, economic governance, and environmentalmanagement. And the government audit can improve the operating efficiencyof them by supervising the use of government power. This paper is mainly about the study of the future development and the implementation pathunder the perspective of national governance.