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

China is a developing country,economic rapid development at the same time also brought many environmental problems.on March 5,2016,premier li keqiang has made the government work report on the national annual summary,summary of many addressed the issue of environmental protection and energy conservation and emissions reduction,this shows that the environmental protection become the top priority of our country.Countries take environmental protection as one of the key work during much starker choices-and graver consequences-in,environmental protection special fund performance audit is also indispensable to one job in the governance environment,not only improve the effectiveness of environmental governance,can also in the effective time improving people's living envirornment.Performance audit in China started relatively late,though the development more quickly and has obtained certain achievements,but environmental protection special fund performance audit evaluation index system,there are a lot of problems.Such as building the evaluation index system on economic efficiency effect of understanding is not deep,not really to"3E"core ideas troughout,evaluation standard lack of specific rules and regulations as a support,and so on.these deficiencies are affecting our country special funds performance audit evaluation index system of the current environmental protection practice.Based on the theory,sustainable development theory and system theory as the theoretical basis,study the domestic and foreign scholars on the research achievements of environmental protection special funds performance audit evaluation index,and collect a lot of valuable literatures,combined with the current our country environmental protection special fund performance audit evaluation index problems existing in the research process,started the research.In clear environmental protection special fund performance audit evaluation index system should follow the principle of several large,mainly by(economy,efficiency,effect)as the main standard of evaluation index,taking into account the environmental benefits,social benefits and ecological benefits and influence factors of sustainable development,in order to contribute environmental performance audit of special funds.First of all,at home and abroad in this paper,the research background and research status of environmental protection special audit theory described;Secondly,it is pointed out that China's environmental protection special fund performance audit evaluation index system of the existing problems and causes in the analysis of related concepts and theoretical basis of environmental protection special fund described;Then stated the environmental protection special funds audit environment and the evaluation of the audit organization pattern,follow the principle of evaluation index system of several big,and as the main evaluation standard and consider the environmental benefits,social benefits and ecological benefits and influence factors of sustainable development and improve the evaluation index system;Finally will improve the good environmental protection special fund performance audit evaluation system applied to the comprehensive treatment of lake,evaluation conclusion and outlook for future research.