The Research Of The Audit Evaluation Index System For Shanghai City Energy-saving And Emission Reduction

In the face of the grim situation of resources constraint tightens, serious environmentalpollution, ecological degradation, ecological civilization construction is more and more.Strengthen energy-saving emission reduction work of audit, has become an importantstrategic choice of the government audit in china. But so far, the country has not formed acomplete, scientific, practical energy-saving emission reduction audit evaluation index system.Shanghai is the economic center of China, which has a population of19000000large city, inthe implementation of the national development strategy, the construction of "four centers"and the international metropolis, the realization of "four first" in the process of development,the energy-saving emission reduction work effectively with the impact can not be ignored.Shanghai city audit institutions to carry out energy-saving emission reduction audit practicefor more than ten years, regardless of the quantity or quality of the project, have achievedrapid development. But the current lack of audit evaluation index has become the bottleneckfor further development of energy saving and emission reduction audit. Therefore, on thecurrent situation, constructing a complete, scientific, practical energy-saving emissionreduction evaluation system for energy-saving and emission reduction audit has a realisticsignificance.In this paper, by analyzing the reference documents, documents, regulations, using theBalanced Scorecard theory and sustainable development theory, from the fiscal expenditureperformance evaluation related to energy saving and emission reduction audit index systemand the evaluation index system of energy saving and emission reduction experience, take thescience and research management method, build Shanghai City, energy-saving emission reduction audit evaluation index system. It is divided into five parts: the first chapterintroduces the research background and significance; the second chapter introduces theenergy-saving emission reduction, the balance score card theory and sustainable developmenttheory, and analyzed by using the theory of energy saving and emission reduction auditevaluation index; the third chapter specific analysis to build audit evaluation index system offactors, including the evaluation of the existing Shanghai energy conservation audit the majorproblems in Shanghai, Shanghai, energy conservation, energy conservation status and auditstatus; the fourth chapter introduces the fiscal expenditure performance evaluation indexsystem and the evaluation index system of energy saving and emission reduction, andanalyzes significance; fifth chapter puts forward the principles of constructing index system,questionnaire and field survey on the audited units investigated, combined with the presentsituation of energy saving and emission reduction audit repeatedly modify the index ShanghaiCity, the formation of energy-saving and emission reduction audit evaluation system. At thesame time puts forward some matters in practice should be paid attention to when using theindex system.