SZ City New Energy Automobile Promotion Performance Audit Case Analysis

With the progress of the society,the rapid economic development,the rapid growth of the population in the world and the continuous expansion of the economic scale,the problem of environmental pollution has become the focus of the world,and the increasingly reduced energy has made people start to seek new economic support-new energy.In the development of the new energy economy,the state and local government finance gives a certain subsidy policy.It needs the performance audit of the new energy promotion performance to supervise the use of funds and the completion of the project,to make up the shortage of the market and the imperfect legal system.To promote the development of new energy economy through performance auditing is an important reflection of the general policy of responding to low carbon development mode.This article takes the SZ city as an example,through the in-depth analysis of the promotion of new energy vehicles in the city of SZ,the SZ municipal government has promoted the development of the new energy automobile extension project,and to a certain extent narrowed the gap between China and the developed countries in the new energy industry.In order to find out the development of new energy industry in SZ City,the use of special subsidy funds and energy consumption and environmental protection,the problems existing in the promotion of new energy vehicles by the SZ municipal government are summed up,the restrictive factors are analyzed,the reasons for the existence of the problems are revealed and the corresponding audit suggestions are put forward.However,there are still many shortcomings in the audit process of the performance audit of the new energy promotion,that is,the lack of independence of audit,the overly one-sided audit proposals,the imperfect auditors' training mechanism,and the insufficient basis for the reference audit regulations,all of which have affected the development of the performance audit of the new energy promotion.Then it analyzes the reasons for the existing problems,and puts forward some pertinent suggestions: to improve the independence of the government audit institutions,to improve the performance audit environment,to enhance the function consciousness of the audit institutions for the performance audit of the new energy promotion,to strengthen the construction of the audit team,to improve the professional accomplishment,and to improve the relevant laws of the performance audit of the new energy promotion.Law and regulation system.On the basis of the analysis of the above problems and the reasons,using the knowledge of audit theory,the four pertinent countermeasures and suggestions are to increase the performance audit of the new energy promotion and improve the level of government performance audit.There are few cases on the performance audit of the new energy promotion.This paper is mainly based on the new energy vehicle industry in SZ city in recent years,and carries out the analysis and research to provide experience for the performance audit of the new energy promotion in all regions of the country.I hope this paper can promote the development of new energy popularization performance audit in government,and enhance the performance of new energy promotion in SZ City,so as to improve the overall performance of SZ municipal government performance audit.On this basis,we can carry out the promotion of performance audit in the whole country according to the actual situation of different regions,Study and draw lessons from others,accumulate experience and avoid similar problems.