On Problems And Countermeasures Of Government Environmental Performance Audit

For a long time in the past,due to the rapid development of China's industrialization and urbanization was built on the basis of sacrificing the environment,which led to the intensification of environmental pollution in China in recent years.With the development of ecological civilization,environmental protection and pollution control have been highly valued,and the investment in environmental protection funds has increased year by year.At the same time,the use of fiscal funds,the efficiency of environmental protection projects,and the ultimate effect of environmental governance are increasingly affected by the state,the government,the public's attention.Carrying out government environmental performance audit can promote the effective implementation of environmental protection projects and the efficient use of financial funds to a certain extent,and it is an effective method to evaluate the performance of government environmental management.This paper takes the government environmental performance audit as the research object,and conducts a comprehensive analysis of the 2017 clean heating and environmental protection project in the city A to discover the problems existing in the current government environmental performance audit in China.From the perspective of practice,it exists in the government environmental performance audit.The problem raises suggestions for improvement,which is conducive to improving the efficiency of the use of financial funds,maximizing the benefits of environmental protection projects,improving the internal mechanisms of environmental management,and achieving effective public supervision of the government's environmental governance.The first part of this paper reviews the relevant literatures of environmental audit,performance audit,environmental performance audit and government environmental performance audit at home and abroad.The research of this paper is carried out through the research of relevant literature.The second part is the connotation,content and evaluation criteria of government environmental performance audit.It is defined and the theoretical basis of the research is pointed out.The third part analyzes the status quo and characteristics of the government's environmental performance audit.The fourth part analyzes the clean heating and environmental protection project of the city A and discusses the performance audit of the case project.The fifth part combines the problems in the case project with the current situation of the government's environmental performance audit.Through the research on environmental protection projects in City A,the paper draws the following conclusions: First,for the environmental performance auditors with a single knowledge structure and insufficient business competency,it is possible to select and hire auditors of different professions and strengthen the knowledge training of auditors.And hire an external expert to solve the problem in three aspects.Second,the internal control system of government environmental performance audit is not perfect.The author believes that the relevant internal control mechanism should be improved to effectively control and supervise the implementation of the project and improve its efficiency.Third,although the evaluation indicators designed by auditors are designed by a combination of qualitative and quantitative methods,more are qualitative indicators designed to be subjective and will affect the fairness of audit conclusions to a certain extent.In this regard,it is necessary to increase the theoretical research on it,and also consult experts to design targeted indicators.Fourth,performance auditing is long and lagging,auditing time is too long and inefficient.To this end,relevant government departments should pay attention to the performance audit of environmental management projects before and during the event,which is conducive to promoting efficient and improved projects,effective use of financial funds.Fifth,at present,there are few laws and regulations on government environmental performance auditing in China.There are no specific laws and regulations for auditors to audit.Therefore,it is urgent to establish relevant laws and regulations,and clearly define the government environmental performance audit so that auditors can have laws.It can be based on regulations,rather than auditing by experience,which helps to improve the efficiency of audits.