Study On Evaluation Indicators System Of Performance Audit Of Ecological Protection Compensation Fund

During the 13 th Five-Year Plan period,ecological protection compensation,as an important means of protecting and restoring natural resources and ecological environment,is highly valued at the national level.Research how to deepen the ecological protection of compensation funds management,improve the efficient use of funds,further optimize the allocation of resources,ecological compensation funds play a greater benefit for the ecological civilization construction,and realization of special funds to the efficiency of ecological environmental protection,has the very vital significance.Based on the theory of ecological environment value,externality theory,sustainable development theory and public entrusted economic responsibility theory,based on the analysis of the general theories of ecological compensation fund performance audit,to explore the ecological compensation fund the construction of evaluation index system of performance audit.First,using standard study ecological compensation from special funds performance audit,performance audit,finance as well as ecological compensation funds performance audit after reviewing the related literature at home and abroad,and so on that theory and practice in our country in the aspect of ecology compensation fund performance audit research in its infancy,there is no mature theory system and an evaluation model.Secondly,based on the analysis of ecological compensation funds performance audit,on the basis of general theory,clear the audit subject,object,mainly explains the audit contents,audit goal and its unique audit method and evaluation standard.Again,on the basis of summarizing the existing evaluation index,the logical model for reference,to project type ecological compensation funds for research starting point,using qualitative and quantitative study,from project establishment,operation and complete the three dimensions to build ecological compensation fund performance audit evaluation index;Finally,caseapplication and analysis.Taking forest ecological protection compensation fund performance audit as an example,how to apply and analyze these indicators,and put forward the problems and Suggestions that need to be paid attention to during the application of the indicators.Based on the previous researches,this paper combines the relevant theories of auditing,environmental science,ecology and economics and relevant national laws and regulations,and considers the whole process of the operation of ecological protection compensation fund project,and constructs indicators from the basic situation of the compensation party ecosystem,the decision-making situation of the project,the operation and management of the project,the allocation of funds,the use situation and the realization of the project objectives.It focuses on the funding and use of the project phase and the project phase of the project,the protection,use and development of the project,and through the case analysis that indicates a certain operability.This paper has some reference to the construction of performance audit evaluation index of other types of eco-environmental protection and the actual audit work.