Research On Performance Audit Of Special Funds For Environmental Protection In City A Based On The Perspective Of Target Management

As an important part of government audit,the performance audit of special funds for environmental protection has played a very important role in supervising the use of public funds and promoting the construction of ecological environment.Although,in recent years,our government have put forward requirements and formulated relevant standards for performance audit of special environmental protection funds,how to efficiently and comprehensively conduct performance audit of environmental protection special funds is still a problem.Therefore,it is necessary to conduct an in-depth study on the performance audit of special environmental protection funds,discover the problems in the audit work through specific cases,and put forward corresponding optimization suggestions to promote the efficient development of audit work.In this paper,through literature research,questionnaire surveys and case analysis methods,target management is applied to the implementation process of performance audit of special environmental protection funds,and a performance audit including input,management,project output,sustainable development is constructed.The evaluation index system,and a comparative analysis using the special environmental protection fund of City A as a case,found that there are four main problems in the current performance audit work of the special environmental protection fund in City A,such as vague audit objectives,lack of evaluation indicators,insufficient audit staff and backward audit methods.Combined with the situation of city A,the causes of the problems were analyzed from the perspective of audit objectives,evaluation indicators,auditors and audit methods.In view of the above problems,this paper puts forward optimization suggestions: First,focus on the formulation and decomposition of audit objectives,and scientifically and rationally change the performance audit thinking;second,improve performance evaluation indicators and build a performance evaluation system for special environmental protection funds;and third,improve the performance of auditors Audit quality,promote the implementation of audit objectives;Fourth,optimize the performance audit method of environmental protection special funds,improve audit efficiency and effectiveness.The research results of this paper provide reference and reference for the follow-up performance of environmental protection special funds performance audit work,and also enrich the relevant research theory of environmental protection special funds performance audit.