Research On Performance Audit Of Water Pollution Prevention And Control In Z City

With the development of the economy,the ability of human beings to influence the natural environment is increasing,and the damage to the water environment is becoming more and more serious.Various industrial enterprises often discharge a lot of sewage during the production process.With the accumulation of time,the impact of pollutants on river basins and water quality has become more and more prominent,and even threatens people’s drinking water safety.Now the government and the public are more and more aware of the protection of the water environment,and the government is constantly investing money to solve the problem of water pollution,such as the pollution of the Huaihe,Liaohe and other river basins.In March 2021,my country’s "14th Five-Year Plan" still focuses on building a high-quality sewage treatment system,and plans to increase capital investment in water pollution prevention and control.Due to the natural distribution of water resources and the limitation of water quality monitoring level,the participation of enterprises and people in water pollution prevention and control is low,which requires the government to promote the implementation and supervision of relevant water pollution prevention and control policies.This paper uses the relevant concepts and knowledge of water environmental performance auditing,on the basis of fiduciary responsibility theory,sustainable development theory and economic externality theory,to study the case of performance auditing of water pollution prevention and control in Z City,in order to find out that such Audit the limiting factors that have a greater impact,and put forward relevant suggestions and countermeasures for these factors.The article first gives an overview of the performance auditing of water pollution prevention and control in my country,and points out that the country has begun to pay attention to the auditing of water pollution control.An overview is given.Statistics show that although the total number of environmental audit projects is large,the number of audit announcements for water pollution prevention and control audit projects is very small.The prevention and control of water pollution is not only the key to ensuring the safety of water sources,but also has a significant impact on the industrial and ecological environment.This shows that it is very necessary and meaningful to study and carry out the performance audit of water pollution prevention and control.Then,the performance audit project of water pollution prevention and control in Z city is introduced from the audit overview and audit results.It is found that there are still problems in the audit project,such as weak auditors,one-sided acquisition of audit evidence,and inadequate supervision of audit rectification,and analyzes the reasons for these problems.Finally,in response to the above problems,it puts forward the perfect countermeasures to strengthen the water pollution prevention and control performance audit concept,improve the audit evaluation system,innovate the evidence collection method,strengthen the audit talent reserve and implement the audit announcement system.It is hoped that this paper can enrich the case studies on performance auditing of water pollution prevention and control.This will help promote the development of my country’s water pollution control performance audit practice and promote the sustainable use of water resources.