The Governmental Environmental Investment Project Performance Audit Index System Research

DOI

10.2991/iceemt-16.2016.68How to use a DOI?

Keywords

governmental environmental investment project, performance auditing, index system, the balanced scorecard

Abstract

The governmental environmental investment project performance audit as a new topic in the field of auditing is shouldering the environmental performance audit supervision function under the new situation. But the lack of performance index system becomes a main reason of the obstacle to the department of the environmental performance auditing in our country. The paper firstly introduces the basic theory of governmental environmental investment project performance audit. Secondly, it analyzes the rationality of using the balanced scorecard concept to build the performance audit index system. Finally, combining with the analysis and study of the characteristics of governmental environmental investment projects which has public interest attribute, the paper draws lessons from the balanced scorecard concept and builds a set of governmental environmental investment project performance audit index system.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jinyu Tian
AU  - Ziyuan Zhang
PY  - 2016/08
DA  - 2016/08
TI  - The Governmental Environmental Investment Project Performance Audit Index System Research
BT  - Proceedings of the 2016 International Conference on Education, E-learning and Management Technology
PB  - Atlantis Press
SP  - 349
EP  - 353
SN  - 2352-5398
UR  - https://doi.org/10.2991/iceemt-16.2016.68
DO  - 10.2991/iceemt-16.2016.68
ID  - Tian2016/08
ER  -