Research On Auditing Special Funds For Environmental Protection

In the past 40 years,reform and opening up have provided new vitality for China’s economic development.The deterioration of resources and environment has not been properly protected.Energy exhaustion and polluted natural environment will become major factors affecting the green and vigorous development of the economy..As an important national policy,China’s sustainable development strategy also hopes that people and nature can achieve harmony and achieve the goal of building a green and harmonious society.In order to achieve the purpose of protecting the environment,we must rely on macroeconomic regulation and control.Therefore,the government has introduced a number of policy measures,including setting up special funds for environmental protection and increasing financial allocations.However,only by effectively using special funds can we truly play the role of environmental protection.Therefore,how to ensure the efficient and reasonable collection,distribution and use of environmental protection funds,and the implementation of environmental protection related policies and systems,so as to achieve the ultimate goal of environmental protection is the focus of this paper.Based on the theory of ecological civilization construction,the theory of sustainable development and the theory of entrusted economic responsibility,this paper puts forward the basic framework of environmental protection special fund audit,focusing on the audit subject and object,the object,goal and content of audit,the method and function of auditing.The research methods used in this thesis include: research analysis cases,reading literature and other methods.This paper selects several cases of environmental protection special fund auditing.By studying the audit objectives,auditing priorities and auditing methods and problems of these cases,the problems in these auditing work are summarized as follows:(1)The goal of audit is not clear.(2)The audit focus is not clear.(3)The internal audit and CPA audit resources have not been utilized.(4)The audit method needs to be innovated.(5)The environmental protection related system is not perfect.On this basis,how should we achieve the requirements of deepening the audit of environmental protection special funds in the context of ecological civilization construction? This paper proposes the following countermeasures:(1)Clear audit objectives and deepen the use of results.(2)Highlight the audit focus and the internship audit.(3)Change auditing methods and improve auditing efficiency.(4)Comprehensive auditing methods to strengthen auditing functions.(5)Improve the environmental protection related system and become the audit basis.