Research On The Problems And Countermeasures Of Environmental Performance Audit Of Chinese Government

For a long time,all countries in the world have ignored the protection and conservation of environment and natural resources in the process of development,and take the old road of "Treatment after Pollution ".With the depletion of resources and environmental deterioration,all countries are facing a test on the road of economic development,and the living environment of human beings is seriously threatened.As the supervisor of social and economic activities,audit department plays an important role in environmental protection.Therefore,environmental performance audit is a powerful tool for environmental protection in various countries.Due to the early development of environmental performance audit in western countries,with the continuous development of audit practice,the theoretical system,technical methods and the construction of audit team in western countries have been quite mature.China started environmental audit in the 1980 s.After decades of development,although the environmental audit work has made some progress and the audit department has played a certain role in environmental governance and resource saving,compared with the western developed countries,China still has a large gap in the late development of environmental performance audit,which is still in the initial stage.Therefore,on the basis of the advanced experience and research results of the United States,the Netherlands and Canada,this paper enriches the environmental performance audit system of our China,serves the practice of environmental performance audit,and contributes to the development of environmental performance audit of our government.This paper uses normative research method and case analysis method to sort out the development process of environmental performance audit in China,put forward the existing problems,and analyze the causes of these problems.Based on the experience of the United States and the Netherlands,combined with China’s national conditions,it puts forward to improve the legal basis of environmental performance audit,improve the competence of environmental performance auditors Strengthen the project follow-up audit,improve the audit results announcement system,expand the content and scope of audit,and improve the public awareness of government environmental performance audit.The author hopes that the writing of this article can contribute to the exploration of environmental performance audit with Chinese characteristics.