Research On The Development Strategy Of China's Government Environmental Performance Auditing

With the rapid development of China's economy,the ecological situation is becoming severe,which is destroying the balance between our society and the environment.Environmental problems have gradually become an important issue in our country's governance,and national auditing as an endogenous immune system of our national governance system,in the face of new requirements and challenges,should play a unique role in the protection of natural resources and environment.National auditing should actively explore and carry out environmental performance audit,and constantly help our government to fulfill the capacity of environmental responsibility,in order to promote China's sustainable development.However,at present,China's government environmental performance auditing is in the initial stage,and lack of solid theoretical research and rich practical experience.Therefore,this thesis chooses to study the development countermeasures of China's government environmental performance audit,and the main purpose is to propose practical development countermeasures for the specific problems existing in our country's audit practice through the study of the existing research results at home and broad,in order to contribute to the development of government performance auditing.This thesis mainly has seven parts,the first part includes the background,meaning and methods of this study.In the second part,by summarizing and analyzing the relevant literature on environmental auditing and environmental performance auditing,the development and current situation of government environmental performance auditing are clarified,and the main direction of this thesis is pointed out.In the third part,based on the theory of public fiduciary responsibility,sustainable development theory and national governance theory,the inevitability and importance of the emergence and development of government environmental performance auditing are explained,and its definition,goal,content,method and procedure are defined.In the fourth part,through the questionnaire survey,the main factors that restrict the development of our government environmental performance auditing are summarized.In the fifth part,through the analysis of the performance auditing of Shenzhen's sewage treatment plant,this part summarizes the advantages and disadvantages of the case,and provides the experience guidance for the future auditing team to carry out environmental performance auditing.In the sixth part,according to the problems existing in the development of our government environmental performance auditing,the corresponding development countermeasures are put forward.Combining with the excellent cases in the auditing teams of countries around the world,the operation methods of the concrete countermeasures are explained,and it gives the auditors a general idea when they uses these countermeasures in their work.In the seventh part,it is the summary of this thesis and the prospect of the development of environmental performance auditing,and then there is the reflection of the shortcomings of this thesis.