Study On The Construction And Application Of Chinese Water Environment Performance Audit Evaluation Index System

China is facing serious ecological and environmental problems such as resource shortage and environmental pollution,of which water pollution is the most serious and widest in scope.In recent years,the Chinese government is gradually increasing its investment funds in water environment management.The main function is to monitor and objectively evaluate project performance,which is a research hotspot in the field of auditing.However,the current environmental performance auditing work in China still faces numerous problems,and the most prominent of which is the lack of performance audit evaluation index system,which seriously restricts the development of environmental performance auditing in China.Therefore,this paper is to address the problem of the lack of performance audit index system in China,screen out four dimensions of water environmental governance performance audit indicators through the balanced scorecard method.The paper is to construct a scientific and reasonable water environmental performance audit index system,and apply the audit evaluation index system constructed in this paper to the water pollution management project in Taihu Lake basin for case study,aiming to contribute to the new road and direction of environmental performance audit of our government.Research status:(1)most of the scholars on the construction of the environmental performance audit index system in China focus on the evaluation of its funds,ignoring the overall nature of the environmental system.(2)most of the scholars based on the "PSR" conceptual framework to establish the water environmental performance audit system lacks a performance-based audit perspective.(3)the evaluation of water environment benefits lacks the evaluation of the degree of water quality improvement,which does not make the evaluation index and water environment management truly integrated.(4)scholars currently do not have quantitative regulations on the scoring criteria of each index,and there is a lack of unified evaluation criteria in the process of conducting performance audit evaluation.This paper may have the following theoretical contributions: firstly,it draws on the balanced scorecard as a performance evaluation idea to screen indicators,which can reflect the situation of each module of water environment management in Taihu Lake basin more comprehensively;secondly,it uses the hierarchical analysis method to combine quantitative analysis with qualitative analysis,which improves the accuracy and scientificity of audit evaluation results;thirdly,it introduces the environmental merit model to carry out comprehensive audit evaluation,which makes the evaluation results more comprehensive.This paper may have the following practical significance: first,the study of water environmental governance performance auditing can improve the theoretical content of environmental performance auditing,which is conducive to promoting the development of audit practice;second,clarifying the basic elements of performance auditing of water environmental governance projects is conducive to improving audit efficiency and contributing to the new path of environmental performance auditing in China’s government.