Study On The Evaluation Model Of Performance Auditing Of Special Funds Of Environmental Protection From The Perspective Of Welfare Economics

Since the 20th century, people enjoy the material civilization, and also are aware of the appeal from the environment at the same time. The need of pollution control and ecological restoration are urgently required. In 2003, the State Council issued the regulation of the levy use management of sewage charge, it brought sewage charge into financial budget as special funds of environmental protection, and all specially used for environmental pollution control. On February 12,2014, Premier Li Keqiang chaired a meeting of the standing committee of the state council. Aiming at the serious condition of the atmospheric pollution in recent years, he made strategic plan and announced that 10 billion special funds would be used to prevent and control pollution. As the increase of expenditure on environmental issues, the performance of special funds of environmental protection has become the focus of public attention. Performance auditing of special funds of environmental protection is a effective mechanism for supervision and evaluation on the usage of funds, and should constantly improve with the development of social economy.Welfare economics emphasizes the increase of public welfare level, and brings questions closely related to the public, such as environmental pollution, employment increase and social justice into the economics study. This provides a good way of thinking for the study of performance auditing of special funds of environmental protection. Performance auditing of special funds of environmental protection is to supervise the use of special funds and promote the increase of public welfare level. At this point, research on auditing and welfare economics can learn from each other. So this paper puts forward the perspective of welfare economics, and constructs the evaluation model of performance auditing of special funds of environmental protection. The study will enrich the research in the field of performance auditing of special funds of environmental protection and also conform the needs of the people’s livelihoods improvement and scientific development.Performance auditing of special funds of environmental protection is a systematic work. This paper studies the step of auditing evaluation and has six parts.The first part introduces the research background, research question, research significance, research ideas and methods, and the innovation points and shortcomings of the paper. The second part summarizes and evaluates the literature at home and abroad on performance auditing of special funds of environmental protection. The third part defines some key concepts and makes a progress of performance auditing of special funds of environmental protection from the perspective of welfare economics with the support of externality theory, public accountability theory, environmental resources value theory and cost-benefit analysis theory. The forth part is based on the third part, considers the specialty of special funds of environmental protection, sticks to the standards and principles from the perspective of welfare economics, uses the cost-benefit analysis method and then constructs the evaluation model specifically. The fifth part takes the B’s special funds of environmental protection as an example in order to explain the use of the model and give the audit evaluation conclusion. The last part summarizes the conclusions of this paper and proposes the research prospect.