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Research On Environmental Performance Auditing Of Public Investment Projects

Posted on:2017-06-08Degree:MasterType:Thesis
Country:ChinaCandidate:Y J JinFull Text:PDF
GTID:2349330488490467Subject:Accounting
Abstract/Summary:PDF Full Text Request
It has attract increasing attention on the environment problem with the rapid development of china's economy.China has attached growing importance to scientific development and ecological civilization in the national development plan and relevant policies.The strategic economy development strategic target of converting the pattern of economic development from giving priority to rapid into sound,and concerning the other hand as well,as a result,changing the traditional governance methods of "grow first,clean up later",placing the environment protection as the prerequisite of economic development.Environmental auditing plays an important role in supervising and evaluating effectiveness of the environment protection,In China,the focus of environmental auditing is still on the special projects of environmental protection and management,there is few case of public investment construction and environmental auditing which is of importance of economic development.but the writer think,we have to attach great importance on each latent environmental problem in the construction projects,then make environmental performance auditing of it,evaluate the economics,effectiveness and benefits,only in this way can we dig problems from origins,so that we could take timely and effectively protective measures before it materializes.Firstly,the project's geographic location is between Liujiaxia and Yanguoxia Hydropower station,secondly,Yongjing County,which is listed as national poverty county,is able to ignore the environmental problems caused by the construction in economic development.Besides,the writer summarized the status of environmental performance auditing in China and broad,finding out current domestic problem in environmental performance auditing.There is a fundamental researches in the second chapter,giving a brief introduction of the domestic environmental performance auditing based on the theory of environmental accountability,environmental accountability under the three situations leads to three trustees of environmental performance auditing.The writer summarized the features of environmental performance auditing work in public investment programs according to our national conditions,and research the environmental performance auditing work in public investment programs in the perspective of the society audit organization.The third chapter states the process of survey among the local people,determining the objectives respectively,key points and steps of auditing work after a background check,site investigation of project and communication with government.In accordance with theory,we divided the environment research of Jinhewan Yellow River Bridge project into two parts,the social environment and the ecological environment,and carry out the research of environmental performance auditing in chapter 4 and 5 respectively.We started the research from three aspects,including the influence on the local people,the local economy and the transportation cost,the first two parts is mainly quantitative analysis,the third part using the indicators of speed and flow model in “Study of Prioritization of Highway Investments and Improving Feasibility Study Methodologies,Pilot Study Report”,reducing the cost of transportation is 38.2% calculated from relevant data in this investigation.The three parts also applied in the research in the fifth chapter,which divided the performance auditing of surrounded environment into two stages,construction period and operation period,finally give the suggestions to the solve the problems in research.The fuel savings will take effect by reducing traffic congestion and detour when the project completed.In implementing the project.In the final chapter we inspect the on the influence of flood-flowing on the project,design the occasion when the flood occurs and computing the space under the bridge etc,according to the conditions of river channels.The thesis concluding the achievement of performance auditing of first two chapters at last,the Jinhewan Yellow River Bridge project exerts a positive impact on economy,efficiency,and effectiveness for the surroundings of Yongjing County.Consideration also be given to inherent risks and detection risk when complement the research,we elaborate the results of this project and its enlightment,the whole evaluate system of environmental performance auditing must be gradually improved under positive interaction of practice.
Keywords/Search Tags:Jinhewan Yellow River Bridge, Environmental performance auditing, Social environment, Ecological environment
PDF Full Text Request
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