The Construction And Applied Research Of The Government Environmental Performance Auditing Evaluation Index System

Nowadays, with the economic develops rapidly, ecological environmentas also suffered a man-made destruction, environmental issues has becomea hot topic, which has a close connection with people s lives. There isevery citizen s duty to protect the natural environment, as the defendersof the public, the government also has a heavy responsibility. Every year,there are a variety of environmental projects or the projects that havean impact on the environment, if the government can make an effectiveenvironmental performance auditing on these projects, it ll be a wellfunction of supervision for the government work. Meanwhile, publish theaudit results to public moderately, also can facilitating thecommunication between government and citizens, and strengthen public sawareness of environmental protection.Writing this article’s main points are as follows:The first, it makes a conclusion about the domestic and inter-national development of the government environmental performanceauditing, describes the basic theory of the government environmentalperformance audit, such as sustainable development theory, publicaccountability theory, new public management theory and environmentalresource value theory.The second, it makes a theoretical analysis about the elements ofthe government environmental performance audit. Including describes thegovernment environmental performance auditing features, determine itsorientation of goal, the evaluation criteria and the evaluationindicators. All of this will be a good foundation for building theevaluation system of the government environmental performance audit. The third, the evaluation system that was made in this article iscommon applicable. People can use this system to evaluate many kinds ofprojects environmental performance, such as atmospheric environmentproject, water environment project, soil environment project. Compare tothe traditional system, the new one has many advantages: the evaluationindex is comprehensive, which reflects the economic benefit,environmental benefit and social benefit; Using the analytic hierarchyprocess (AHP) to determine the weight of evaluation index, makes theresult more scientific truth; using the environment optimal value modelcan exactly observe the change of data, the conclusion is obvious. Then,to The Project of Prevention and Control Jilin Songhua River s WaterPollution as an example, combining the objective data and subjectiveevaluation, make an empirical analysis, finally get the conclusion of theaudit, and puts forward some suggestions on the audit.The forth, puts forward some ideas about the difficulties andproblems that the government environmental performance auditing faced inour country.