The Research Of Environmental Protection Special Fund Performance Audit Evaluation Index System

China is a developing country, permit the rapid industrialization of the process. However, rapid economic development, causing excessive use of the environment, which makes China’s environmental situation is grim. Current environmental issues, one of China’s environmental protection as a basic State policy, and carried out large-scale environmental governance. To ensure smooth implementation of environmental projects on the line, without special projects funds performance audit, that environmental performance audit of special funds is the inevitable trend of China’s modernization drive. Government plays an important role in environmental protection, has good resources for socio-economic development and environmental responsibility and obligation. Therefore, in monitoring the implementation of the environmental protection, the Government has an unshirkable responsibility. At present, China’s environmental performance audit of special funds have achieved some success, but there is still a lot of shortcomings:evaluation system is not to "3E" as the core, set of indicators is not systematic and coordination, with the lack of indexes system of auditing standards. These issues are affecting the role of evaluation of performance audit of Special Fund for environmental protection in China.Paper to "3E" theory, and commissioned agent theory, and sustainable development theory and system on the for theory based, collection domestic abroad related environmental special funds performance audit of research results, on environmental special funds performance audit evaluation indicators system for has research, in clear evaluation indicators system of building principles on, respectively from economic , and efficiency and effect three a aspects determines evaluation standard, and tries to from this three a aspects developed corresponding of evaluation indicators, to expects can on China environmental funds performance audit do meager of force.First, paper described has both at home and abroad of research status and results, introduced has environmental special funds performance audit of theory based and the environmental special funds performance audit of concept; second, analysis China environmental special funds performance audit of status, refers to appeared has defects and the causes; again, according to evaluation indicators system of building principles, and constitute elements and the evaluation standard respectively from economic , and efficiency , and effect determines evaluation indicators; last will evaluation indicators system using to East Lake integrated engineering in the and made evaluation.