Research On The Performance Audit Evaluation Of Water Environment

Since the 18th National Congress of the Communist Party of China,the concept of green development has been deeply rooted in people’s hearts.On the new journey of the 20 th National Congress of the Communist Party of China,it was once again proposed that we must adhere to the concept of " Lucid waters and lush mountains are invaluable assets ",strengthen the prevention and control of environmental pollution,promote the carbon peak carbon neutralization,and promote the green transformation of the development mode.Also,the ecological protection and pollution prevention of the water environment is the top priority.With the continuous development of industrialization and urbanization,both the water consumption and the discharge of waste have increased sharply,and many garbage and pollutants have also exacerbated the water pollution problem,which has brought great pressure on the water environment.In such a case,audit has been given a new task,and the role of audit in environmental protection,pollution prevention,resource utilization and other aspects of supervision is more and more important.Therefore,it is imperative to speed up the improvement of the audit evaluation standards and indicator system,especially the environmental performance audit evaluation index system,so as to evaluate the efficiency and effectiveness of environmental governance,improve the utilization of resources,and provide assistance for environmental governance.After continuous exploration,Chinese scholars have made many achievements in the field of performance audit.Of course,there are still some problems to be solved.For example,the standard system of environmental performance evaluation is not perfect,and there is little difference in evaluation index between environmental performance audit and conventional environmental audit;In practice,the design of performance evaluation index also lacks unified and standardized basis.Therefore,it is of great significance to build a water environment performance audit and evaluation index system suitable for the government to improve the level and capacity of water environment governance,to fundamentally promote water environment protection and deepen the construction of ecological civilization.This paper uses the case of Yinghu Lake to construct the water environment performance audit evaluation index system based on the "5E" theory of performance audit,and makes a comparative analysis of its current evaluation index with the case of Yinghu Lake.This dissertation is divided into six parts: The first part introduces the research background and significance of this paper,combs the research framework and methods,as well as the expected innovation points.The second part summarizes the current research,combs the existing research results from two aspects of performance audit and water environment performance audit.The third part defines the concept of water environment,performance audit and water environmental performance audit,and introduces the theory of economic externality,the concept of public accountability,the theory of sustainable development and the "5E" theory of performance audit.Based on this,it analyzes the relationship between these theories and environmental performance audit.Besides,this part includes the design logic of evaluation index system and feasibility analysis of "5E" theory.The fourth part constructs the basic water environment performance audit evaluation index system from the five dimensions of performance audit.The weights of various indicators are determined by the AHP and Delphi method,and then the environmental merit model is used for audit evaluation.In the fifth part,the author introduces the example of Yinghu Lake,compares the current index system of environmental performance audit conducted by City A on Yinghu Lake,with the index system constructed in this paper,and puts forward improvement suggestions for the problems found.Finally,summarize conclusions and shortcomings of the full text,and put forward the prospects.The contribution of this paper is to design a more scientific and comprehensive evaluation index system based on the idea of "5E" theory of performance audit,focus on the specific field of water environment performance audit,analyze the audit elements of the water environment performance audit,and enrich the theoretical research of this part.It also puts forward some specific practical guidance and suggestions for audit institutions and official to carry out practical work better.