地方环保专项资金配置绩效审计标准分析研究.pdf

往研究中鲜有研究的环节；（2）基于新公共管理理论、公共财政理论、公共预算 理论、系统论构建了地方环保专项资金配置绩效审计标准：主要包括评价指标、 评价方法和实现方式。在具体的审计标准应用过程中，审计机关根据目标及相关 约束条件，借助相关的方法运行出来资金配置的优先次序，进而确定审计标准的 参考方案。 关键词： 地方环保专项资金；配置绩效；审计标准 II 万方数据 Research on performance auditing standards on allocation phase of local environmental protection funds Abstract Local environmental protection funds were arranged by local budgets for environmental protection. As the main form of measuring the output performance of funds，performance auditing played an irreplaceable role. Government audit agency has turned their focus from compliance audit to performance audit of environmental protection funds to strengthen their public management functions. However ，current research on the environmental performance audit of environmental protection funds paid more attention to the operation phase ，but less to the allocation phase. Papers which mentioned the allocation phase just follow closely with the compliance audit ，ignoring the allocation performance audit. The lack of research in performance auditing standards on allocation phase decelerated related auditing practice. This paper utilized methods of combining normative research and empirical research .The object of study is defined as performance auditing standards on allocation of local environmental protection funds. In this paper ， the author analyzed the connotation of the performance auditing standards ，the performance