Research On Defects And Suggestions Of Compliance Audit Of Environmental Protection Special Funds

In recent decades,the economy of our country has been in a rapid development with its emphasis on economic growth but neglect sustainable development.The unilateral pursuit of gross national product has also had catastrophic consequences.Special fund for environmental protection is a fund that is spent on protecting natural resources,preventing ecological deterioration,stopping environmental pollution and building a living environment that is in line with the common long-term interests of mankind and therefore attracts people's attention.As a basis for other audits,the auditing of environmental compliance funds has a direct impact on the auditing results of other audits.At present,there are few studies on the audit of environmental special funds,especially the problems in the compliance audit of environmental special funds.Improving the compliance audit process of environmental protection special funds and improving the audit quality are of great significance to the protection of the human environment and the promotion of sustainable development.In view of this,this paper is to promote the protection of resources and the environment,as environmental special funds compliance audit process for the study,taking Public Finance Theory,Public Fiduciary Responsibility Theory and Sustainable Development Theory as theoretical foundations.Collecting domestic and foreign research findings on the audit of special funds for environmental protection,combined with the Audit Commission audit notice,QC city environmental special funds compliance audit cases,comprehensively analyzes this issue.In the process of research,firstly,he definition of the environmental protection fund audit and compliance audit and the theoretical basis used are described.Secondly,through the literature and the auditing department's announcement,we summarized the current situation of the use of special funds for environmental protection and the compliance of audit announcements,and then analyzed the current focus of environmental protection special funds compliance audits and the defects in existing environmental protection special funds compliance audits.Then,in conjunction with the QC City Environmental Protection Agency assessment case,we started a study on the audit process of environmental protection special funds compliance,analyzed many problems in the case,and analyzed the specific causes of the problems.Finally,based on the problems found in the case,the author proposes that the audit should be able to solve the problem by optimizing the corresponding problems in the audit flaws and current audit flaws in the case.We hope to improve the environmental compliance audit process,improve the quality of audits,provide practical recommendations for the improvement of government audits,lay the foundation for the audit of resources and environment,and contribute to the protection of the ecological environment and sustainable economic development.