At the 19th National Congress of the Communist Party of China,it was proposed that all sectors of society should strive to promote and fight a good battle for the protection of clear water.In order to achieve this goal,China began to carry out follow-up audit on the implementation of water pollution prevention and control on the basis of policy implementation follow-up audit.In this context,the follow-up audit of the implementation of water pollution prevention and control policies will certainly become a new trend in the future development of water environment audit.The combination of policy implementation follow-up audit and water environment audit will help to improve the level of water pollution prevention and control,ensure the efficiency of fund use,and give better play to the prevention,disclosure and defense functions of audit.On the basis of systematically expounding the related concepts,objects,characteristics,evaluation contents and action mechanism of policy implementation follow-up audit,this paper further systematically analyzes the basic theoretical problems of policy implementation follow-up audit.It also analyzes the problems and reasons in the implementation of follow-up audit on the implementation of water pollution prevention and control policies in China.For the selection of cases,this paper will take Dianchi Lake Basin in Kunming City,Yunnan Province as the specific analysis and research object.Focusing on the basic situation of water pollution control in Dianchi Lake Basin,this paper discusses in detail how to carry out follow-up audit on the implementation of water pollution prevention and control policies in Dianchi Lake,and forms a comprehensive evaluation of the implementation of water pollution prevention and control policies in Dianchi lake according to the implementation of follow-up audit.Taking the possible problems in the follow-up audit of water pollution prevention and control policy implementation as the main starting point,analyze the existing problems,and then put forward solutions.It is believed that this paper will have certain reference value and research significance for the follow-up audit of the implementation of water pollution prevention and control policies in Dianchi Lake and even the follow-up audit of the implementation of groundwater environmental protection policies in the new era. |