| RESEARCH ON THE PROBLEMSAND COUNTERMEASURES OF WATERENVIRONMENT AUDIT COORDINATIONGeneral Secretary Xi Jinping has made a famous statement about the high-quality development of the Yangtze River Economic Belt: "We should jointly promote great protection and avoid great development." The total population of the Yangtze River Economic Belt is about 600 million,accounting for 42.9% of the country’s total.From2017 to 2019,the GDP of the Yangtze Economic Belt accounted for 43.7 percent,44.1percent and 46.2 percent of China’s GDP,respectively.To promote high-quality development of the Yangtze River Economic Belt is a major decision made by the CPC Central Committee with Comrade Xi Jinping at its core and bears on the overall interests of China’s security,efficiency and sustainable development.The Yangtze River Economic Belt(YREB),as a pioneering demonstration belt for ecological civilization construction,has made positive progress in the restoration of its ecological environment under the strong leadership of the CPC Central Committee,and the environmental quality continues to improve.However,the water environment situation in the regions along the YREB is still grim.Therefore,how to fight the critical battle of water pollution prevention and control in the Yangtze River Economic Belt and build the ecological barrier of water environment in the Yangtze River Economic Belt will be the key to solve the problem of "ecological priority,green development" practice and build a high-quality modern economic system.As an important institutional arrangement and regulatory tool of water environment governance,water environment audit has a self-evident influence on water environment protection and governance.In 2008,the National Audit Office issued the Development Plan of Auditing Work 2008-2012,which clearly listed environmental audit as one of the six audit types,and water environmental audit was the most important one.In 2009,the National Audit Office issued the Opinions of the National Audit Office on Strengthening the Audit of Resources and Environment,leading audit institutions at all levels in China to explore water environment audit.From the end of2017 to March 2018,the National Audit Office issued the first audit announcement focusing on the ecological environment of the Yangtze River Economic Belt,and issued the audit "physical examination report" on the implementation of the central government’s decisions and arrangements in 11 provinces(municipalities)along the Yangtze River.With the gradual development of environmental audit,especially in the Yangtze River Economic Belt,the status of water environmental audit is becoming more and more prominent.The Yangtze River Economic Belt is a region with strong spatial integrity.The phenomenon of mutual influence and restriction between upper,middle and lower reaches and between main and tributary streams in the basin is extremely significant.Therefore,the previous water environment audit mode,which simply relies on policies,decentralized implementation and fights independently,is difficult to meet the practical needs of water environment governance in the Yangtze River Economic Belt.Therefore,it is urgent to optimize the coordination of water environment audit in the Yangtze River Economic Belt at cross-regional,cross-departmental and multi-level levels.However,it is a pity that the relevant problems have not been paid enough attention by scholars at present.Based on this,this article on the basis of literature study and questionnaire survey,in the Yangtze river economic belt protection of water environment management and ecological civilization construction goal as the breakthrough point,try to fully optimize the environment of the Yangtze river economic belt water audit coordination,so as to promote the Yangtze river economic belt audit work and improve the water environment of water environment audit collaborative system to provide certain theoretical reference.To be specific,the article includes six parts.First of all,this paper reviews the relevant research on water environment audit and collaborative governance at home and abroad,and briefly describes the theoretical basis and concept definition of water environment audit,so as to provide theoretical support for suggestions on collaborative optimization of water environment audit.Secondly,based on the data support announced by the National Audit Office,this paper analyzes the current situation of water environment audit and the current situation of water environment audit and its coordination in the Yangtze River Economic Belt,aiming at the key points that affect the efficiency of water environment audit and its coordination governance.Then,by means of questionnaire survey,the paper grasped the current situation of water environment audit collaboration in the core area of the Yangtze River Economic Belt--the Three Gorges Reservoir Area,analyzed and sorted out the existing problems of water environment audit collaboration,and laid a foundation for the subsequent optimization design audit collaboration.Finally,based on the requirements of comprehensibility,systematization and linkage,and mainly from the perspectives of audit coordination content system,operation mechanism,technical methods,application of results and personnel training,the optimization suggestions of water environment audit coordination in the Yangtze River Economic Belt are systematically summarized,in order to provide theoretical support for subsequent theoretical research and audit practice. |