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.
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