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Audit Research funding for environmental protection

Author: ZuoXueMing
Tutor: LuoLi
School: Yunnan University of Finance
Course: Accounting
Keywords: Funding for environmental protection audit Efficiency audits Sustainable Development Implementation of the proposed
CLC: F239.4
Type: Master's thesis
Year: 2011
Downloads: 155
Quote: 0
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Abstract


China's rapid economic development will inevitably bring about serious environmental issues, sustainable development has become an important governing principles. Core of sustainable development requires the destruction of the ecological environment, the environment should be given the same compensation to the ecological balance. Year of huge government funding and environmental restoration of the environment can be seen as an important compensation. Environmental protection and efficient use of funds, can largely solve environmental problems. How to ensure that our funding for environmental protection and management of rational and effective use of it? Our government auditing departments to undertake this task. Audit work is to ensure a high level of environmental protection funds rational and effective use of the premise. This article focuses on two aspects discussed how to improve the level of environmental protection funds audit. On the one hand is to strengthen environmental protection funds from the perspective of efficiency audits, proposed to increase the effectiveness of the audit department audits awareness, a lot of practice to carry out effective audits, to explore the benefits of effective audit approach and other specific measures. The other hand, China's environmental protection funds from the perfect angle of audit and supervision system for auditing and supervision system of environmental protection funds more single issue, other relevant departments and the community to promote public participation, the formation of multi-angle, multi-level environmental protection funds audit oversight system policy recommendations. Finally, capital of Yunnan Dianchi Lake water pollution control audit, for example, through the practice survey, case studies and found that there is an opaque audit supervision, audit and supervision system is imperfect, efficiency audit easy to overlook other issues, the effectiveness of the audit department audits enhance awareness cultivate environmental protection funds audit personnel, audit and supervision departments to increase the transparency of information, expanding the public channels of supervision and motivation to improve public supervision and other specific initiatives. Framework of this study are as follows: The first chapter. This chapter describes the significance of the topic, research background, research methods, technical route, research framework and main innovations. Chapter II funding for environmental protection audit theoretical basis. This chapter describes the environmental protection funds audit involves five basic theory, as later studies lay a good theoretical basis. Chapter III environmental audit and environmental audit of funds Relations. Chapter by comparing the environmental audit and environmental audit of funds academic research and practical situation, summed up the relationship, namely environmental audit audit includes funding for environmental protection, and environmental protection funds audit is the foundation and core environmental audit, environmental audit to be carried out resulting First of funds to do environmental audits. Chapter efficiency audits are environmentally important and difficult financial audit. This chapter on environmental protection funds benefit study on the status of the audit, the audit is both drawn-effectiveness of environmental protection funds audit focus, but also the difficulty of conclusion, finally proposed to increase the effectiveness of environmental audits of funds proposed measures. CHAPTER improve our environmental protection funds auditing supervision system. This chapter describes the funding of environmental auditing supervision system status, which can be summed up China's environmental protection fund more single audit oversight system, and proposed other relevant departments and the community to promote public participation, the formation of multi-angle, multi-level environmental protection funds audit oversight system proposed measures. Chapter Dianchi pollution control funds audit case studies. This chapter takes the form of case studies combined with earlier conclusions of water pollution in Dianchi Lake in Yunnan analyzed the status of the audit of funds, and found the problem, explore the reasons, and ultimately propose specific measures and recommendations. Chapter Summary and Outlook. This chapter summarizes the main research content and Prospects funding for environmental protection audit in our prospects for development.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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