Construction Of Environmental Performance Audit Evaluation Index System In Yellow River Delta

The relationship between development and environment is "boat-water relationship".The environment is like water,and development is like a boat.Water is two-sided to the boat,both to carry and to tip the boat into the sea.At a symposium on the Yellow River Basin in 2019,President Xi Jinping said that the Yellow River Basin is an important ecological and economic source in China.The Outline of the 2021 Yellow River Basin Ecological Protection and High-quality Development Plan calls for the restoration and treatment of the ecological environment of the wetlands in the Yellow River Delta,and the ecological governance of nearby parks should be strengthened.The ecological environment of the Yellow River Basin is relatively fragile,of which water resources are the focus of ecological protection,and if the ecological resources are well protected,the economic development will become better and better.The Yellow River Basin is the focus of ecological protection.The ecological protection and pollution prevention and control of the Yellow River basin is a major event related to China’s economic development and people’s happiness.The emergence of environmental problems means the beginning of environmental management,Environmental audit is an important component of the field of ecological environmental protection,of which environmental performance audit occupies a very important position.Foreign environmental performance audit projects are in full swing,and the environmental performance audit work in China has also aroused widespread concern.Although the National Audit Office has carried out environmental performance audit projects in many areas in recent years,China’s audit management has been developed late in the field of environment and is in its infancy,so there are still some problems.There is resistance in many aspects,such as imperfect selection of environmental performance audit evaluation indicators,inflexible application,imperfect evaluation system,lack of pertinence and integrity of evaluation standards,and so on.In view of the urgency of ecological governance and restoration in China and the importance of large-scale protection of the Yellow River basin,especially the delta,this paper is based on the environmental performance audit project around the Bohai Sea in 2019,combined with reading and combing a large number of related literature.the case analysis method is used to analyze the environmental performance audit part of D City in the Yellow River Delta region.The purpose is to use 5e theory and Analytic hierarchy process(AHP)according to the environmental audit work.Construct the evaluation index system of environmental performance audit in the Yellow River Delta,especially in D city.First of all,this paper describes the basic situation of D city,and puts forward the problems existing in the evaluation index system.Secondly,the index is selected based on the 5e theory,Compared with the traditional performance audit model,it pays more attention to the fairness and environment of environmental protection,and combines the newly constructed index system with the reality of D city to carry out index calculation and audit evaluation.Finally,according to the analysis results of D city,This paper proposes measures that are in line with the development of this stage for the problem,and are more in line with the current trend of ecological environment governance.