Research On The Construction Of The Evaluation Index System For The Performance Audit Of The Ecological Transfer Payment

As a developing country,China's environmental problems are increasingly prominent with its rapid economic development.In order to address the economic and ecological imbalance among different regions,our government has implemented the system of ecological transfer payment.The government adjusts the interest relationship of related parties by means of financial compensation for ecological protectors and victims of ecological damage in the process of ecological protection.With the expansion of ecological transfer payment,the importance of strengthening the performance management of ecological transfer payment is self-evident.It is necessary to construct the evaluation index system for the performance audit of the ecological transfer payment.Based on the background,I reviewed the literature,and found that the current research of the performance audit of ecological transfer payment were insufficient.The design of indicators lacks integrity and systematization,and no quantitative scoring standard has been set for each index.In view of these shortcomings,this paper perfects the index system.Through the review of relevant theories,the concepts of ecological transfer payment and performance audit evaluation are clarified.Public accountability theory,sustainable development theory and system theory provide a theoretical basis for the establishment of a clear index system.In terms of the construction of the evaluation index system for the performance audit of the ecological transfer payment,I take the audit objective as the guide,aim at the problems in the existing index system,take the logical model as the core,and determine the content,weight and scoring standard according to the construction principle.The first level indexes are designed from four dimensions,including input,management,output and benefit realization.The second and third level indexes are designed according to the specific audit objectives.In the determination of index weight,AHP is used to build the judgment matrix to determine the weight of each level index to the previous level index,and then the final weight of each level index will be known.In the setting of scoring standards,qualitative and quantitative indexes are distinguished,and different level ranges are given respectively.In this paper,the index system is also applied in a case.The ecological transfer payment project in Xinan river is selected as the application object.On the basis of understanding its basic situation,the subject and object of audit evaluation are defined,the implementation procedure of audit evaluation is given,and the performance evaluation result of Huangshan City is also obtained.Finally,this paper presents that we can promote the application of the evaluation index system for the performance audit of the ecological transfer payment by strengthening legislation,innovating audit methods and establishing supporting mechanisms.