Research On Performance Auditing Of Government Festival Emission Reduction Project

Our country is a developing country with rapid economic development.With the rapid economic development,the environment will also be greatly affected.The issue of environmental pollution has become one of the bottlenecks in the sustained economic development of our country.The environmental protection work on energy conservation and emission reduction is currently facing our country important topic.Therefore,the government invested a large amount of public funds and built a large number of key projects of energy conservation and emission reduction.In order to supervise,evaluate and verify the effectiveness of its implementation,the audit theory and practice circles also conducted in-depth studies and obtained certain The result.However,most of the audits conducted under the government's investment in energy-saving and emission-reduction projects are audits of fiscal revenues and expenditures that focus on authenticity and legitimacy.They have not yet been fully upgraded to the level of performance audits,and have not yet established a unified and standardized performance auditing Evaluation System.Therefore,as far as the current situation is concerned,it is of great theoretical and practical significance to establish a set of complete,scientific and operational evaluation index system for energy-saving and emission-reduction auditing.This article uses the standard research method and the case study method to combine the government energy-saving emission reduction project performance audit as the research object.First of all,starting from the concept of government energy-saving emission reduction projects and performance auditing,this paper clarifies the meaning of government performance audit of energy-saving emission reduction projects and introduces the basic theory of performance audit of government energy-saving emission reduction projects.Secondly,Based on 5E(Economic,Efficiency,Effectiveness,Environmental and Equitable)as the core and PSR(Pressure-Status-Response)as the framework of thinking,this paper constructs a performance evaluation index of energy-saving and emission-reduction projects invested by the government,based on the evaluation of the combination of qualitative and quantitative indicators taking full account of the characteristics of energy-saving and emission-system,and carries on the fuzzy comprehensive appraisal.Finally,this article uses the case analysis method to build the government energy-saving emission reduction project performance audit evaluation index system into the concrete case.Through the case application proved that the design of the evaluation index system has strong operability.Based on the conceptual framework of PSR(Pressure-Status-Response)and taking the internationally recognized performance audit 5E(Economic,Efficiency,Effectiveness,Environmental and Equitable)as the core,this paper constructs a performance audit evaluation index system specifically targeting government large-scale public investment projects,Deepened the government energy saving emission reduction project performance audit research,and provided a scientific quantitative reference standard for the performance audit practice of the government's major public interest investment projects,which is conducive to giving full play to the government performance audit supervision and evaluation functions.