The Governmental Environment Investment Project Performance Audit Index System Research

At present, our country is faced with tighter resource constraints, serious environmental pollution and ecological degradation, governmental environment investment projects become inevitable countermeasures for this serious situation. The governmental environment investment project performance audit as a new topic in the field of auditing is shouldering the environmental performance audit supervision function under the new situation. But the lack of performance audit index system becomes a main reason of the obstacle to the development of the environmental performance auditing in our country. Building a governmental environment investment project performance audit index system which is scientific and reasonable has important theoretical and practical significance.This article firstly starts from the target and main contents of governmental environment investment project performance audit, and introduces the basic theory of it. Secondly, the paper deeply elaborates the auditing standards of the governmental environment investment project performance audit, and analyzes the rationality of using the balanced scorecard concept to build the performance audit index system. Thirdly, combining with the analysis and study of the characteristics of governmental environment investment projects which has public interest attribute, the paper draws lessons from the balanced scorecard concept and builds a set of governmental environment investment project performance audit index system, and makes a detailed research and analysis on index connotation. Finally, we verify the practicability and maneuverability of the index system combined with specific case, in view of the discovered performance problems in the case, optimization proposal is proposed.The governmental environment investment project performance audit index system that this paper constructed is based on core concept of the balanced scorecard, it reselects the performance audit indicators in four dimensionalities which are the financial benefit, the public feedback, the control management and the learning and development. In theoretical level, the index system horizontally expands the connotation and breadth of the performance audit evaluation criteria. In application level, the index system vertically develops the connotation and depth of the performance audit evaluation criteria by redesigning the indexes from the complete process of project construction and operation periods perspective. So, the index system provides some help to enrich the governmental environment investment project performance audit theory system framework.