| At present,the PRC government puts great importance to the water pollution,and invests a large amount of money each year to make it an important task for the construction of ecological civilization.The national audit department takes water pollution control fund performance audit as an important task of environmental performance audit.However,water pollution control fund performance audit started late in China.Research on it is few.The article relies on public trusteeship responsibility and new public management related theoretical viewpoints to analyze the basic status and practical situation,reveal the current development status of water pollution control fund performance audit and the need for improvement.Select SZ water pollution control fund performance audit as an example to conduct audit analysis.The present situation and problems analysis of performance audit related links.For example,the specific legal provisions and evaluation standards are not clear.There are some problems in the comprehensiveness of the audit report contents,the feasibility of auditing recommendations,the time efficiency of audits.Taking SZ water pollution control fund performance audit as an example,this paper analyzes the main problems and gives some specific suggestions:improve the legal system construction,solidify the performance auditing foundation,giving prominence to the importance of water pollution control fund performance audit,strengthen the capacity building of the audit team,effectively play the audit in the construction of ecological civilization Functional role. |