Research On Performance Audit Of HY Company Under Water Environment Protection

Water is an indispensable source of life for our human existence,as well as the material basis for human production and survival.Our country is a country with serious shortage of water resources.The uneven distribution of regional distribution leads to the failure of fresh water resources in China to meet the needs of per capita production and living,and the shortage of water resources becomes more serious.In addition,in recent years,water pollution incidents have become more and more due to the direct discharge of industrial wastewater,among which the pollutants produced by the paper industry in economic activities are especially obvious,and the environmental impact is especially serious.Therefore,in this dangerous situation,the company as the main body,social organization and public participation of the government.The government-oriented environmental governance system is very necessary.On the basis of this,we need to mobilize the forces of all aspects of society,the government,the company and the various organizations to work together to build a sustainable society.In this paper,a manufacturing enterprise HY company with a typical representative high-pollution industry is selected,and the performance audit of HY company under water environmental protection is studied by using the logical framework method,which is of great significance to the development of the water environment performance audit in China.The development direction of performance audit research under the protection of water environment in our country is in line with the background of our country adhering to the theory of sustainable development,and it is also closely consistent with the theory of "red line of water resources" put forward by the Nineteenth National Congress of the Communist Party of China(CPC),which has a strong practical significance.Under the background of sustainable development theory,the key and difficult point of this paper is to take the performance audit of water environment protection of HY company as the research core,and to construct the performance audit evaluation index.According to the characteristics of manufacturing enterprises,four kinds of indexes,such as input class,management class,output category and effect class,are established by using logical framework method,and the finance of company funds is combined with "5e" audit.The audit,the conduct’s compliance audit,the project’s environmental protection audit and so on.Finally,according to the performance audit evaluation index,the paper analyzes the development of the performance audit of HY company,and draws the conclusion that the performance audit of HY company is in accordance with the efficiency,the effect and the environmental protection.To provide a reference for the follow-up of the performance audit in the water environment protection of our country.