Explore the government environmental performance audit related issues in China
|School||Capital University of Economics|
|Keywords||Government Auditing EnvironmentalAuditing Performance Auditing Government Environmental Performance Auditing|
Environmental problem is a huge problem that our country faces with the rapideconomic growth. The eco-environment resources has the properties of public goods.As the public accountability, the government needs to take special supervisoryresponsibility, instead of the failure market. Because of the inherent and newproblems in political, economic, social and technological fields, strengthening the roleand function of governmental protection, environmental governance andenvironmental management is critical under existing conditions. Governmentenvironmental performance auditing can rise to the height of national governance inenvironmental management. Because it is not only focus on the traditional financialand compliance audit unit of government departments, state-owed enterprises,environmental protection and management projects, but on the economic greengrowth, on the3E(economy, efficiency and effectiveness) of the audited units.As environmental auditing started late in China, the development of Chineseresearch in environmental performance audit international convergence is just beganin recent ten years. While in the field of environmental management, China has agovernment-dominant model of government environmental performance auditing, yetstill faces many problems. Analysis of the PEST model, this thesis carried out relatedissues from the political(including legal), economic, social(including cultural) andtechnological aspects. Based on the present national conditions and research situation,this thesis goes to study the problems and obstructions of the PEST aspects of Chinesegovernment environmental performance auditing in normative study. Follows themain line of "ask questions-analyze questions-answer questions", this thesis tries tocontribute to the theory and practice development of Chinese governmentenvironmental performance auditing.