Research On Water Environment Performance Audit Under The Background Of Ecological Civilization Construction

The systemic thinking of “the mountains,rivers,forests,land,lakes,grasses,sands and ices from a community of shared of shared life”requires us to establish an overall consciousness of ecological governance.Those requirements told us,water is the core factor,but our country’s lack of water resources and distribute extremely unbalanced,superadd the water environment is seriously damaged,so,under the construction of ecological civilization,we need to save water and protect the water environment.Water environmental protection governance is a multi-disciplinary comprehensive project with a lot of capital investment,long time for governance,and slow results.In order to evaluate the effectiveness of water environmental protection governance and respond to the public’s concerns about environmental issues,we needs to perform performance audits on water environment protection governance projects.However,under this background,the water environment performance audit is still in the exploratory stage.Therefore,the author will study it based on the practice and existing research.I hope to help the construction of ecological civilization and establish a water environment performance audit by this research.I applied the public entrusted environment responsibility theory and ecological civilization construction theory provide systematic theoretical support for the research of this paper.The public entrusted environmental responsibility emphasizes the necessary actions of government departments to protect the public rights and interests,and the water environment performance audit work can help construction of ecological civilization.This paper analyzes and summarizes the development of water environment performance auditing and existing research;and expounds the necessity of carrying out water environment performance auditing work in the context of ecological civilization construction.The elements of water environmental performance auditing under the background of ecological civilization construction are expounded by answering questions such as "why the audit","who will audit","who is audited","what to audit","according to what audit","how to audit" and "for whom".Based on the research,i founded that the evaluation index system is important to draw audit conclusions.While my country’s water environment performance audit is still in the exploratory stage,we lacked a complete audit evaluation index system.This paper constructs a water environment performance audit evaluation index system in this background.After analyzed the feasibility of the DPSIR model,a performance evaluation index system is established.In order to conform to the requirements,we need to clarify the selection principles of indicators and explain those indicators from where.After summarized the evaluation indicators,i have determined the weights of the evaluation indicators;then apply the constructed evaluation indicator system to the Dianchi Lake “13th Five-Year Plan” water environmental protection governance project,and use the environmental figure of merit model to obtain the performance audit results of the Dianchi Lake water environmental protection governance project.Summarize the case.According to the ecological civilization construction documents and the relevant regulations of Dianchi Lake’s "14th Five-Year" water environmental protection governance project,this paper also constructs the Dianchi Lake "14th Five-Year" water environment performance audit evaluation index system under the background of ecological civilization construction.Finally,i put forward the optimization ideas,hoping to improve the efficiency of Dianchi Lake water environmental protection governance,provide experience and reference for water environment performance audit research and the construction of index system,and promote the construction of ecological civilization in Kunming from the perspective of water environment protection,and help my country’s ecological civilization construction.