The Index System Of Water Resources Environmental Performance Audit

With the development of economy and society, environmental problems havebecome increasingly prominent.18th National Congress of the Communist Party ofChina Put forward placing the ecological civilization construction in a prominentposition, and integrating it into the process of economic construction, politicalconstruction, cultural construction and social construction. Environmental auditing,asan important means of environmental management, its duty is supervision andevaluation of the environment management, to improve the government’senvironmental management level and work efficiently. However, becauseenvironmental audit develops relatively later in China, so the current environmentalaudit is still in the stage of legal compliance audit, and lacks of research onenvironmental performance audit. The existing evaluation index system has so manyproblems that environmental performance audit cannot evaluate objectively, and it isdifficult to carry out environmental performance audit.According to this situation, in this paper, the research object is the evaluationindex system of environmental performance audit. Based on the theory of sustainabledevelopment, I design the environmental performance audit index from three aspectsof economic benefits, environmental benefits, social benefits. Analytic hierarchyprocess is uesd to establish the comprehensive evaluation model of environmentalperformance audit. As to the grade of indexs, I use Benchmarking to evaluatequantitative indexs, and questionnaire survey to estimate qualitative indexs. At last, Ichoose the case pollution control and protection audit of the Yellow River basinwater to verify the efficiency of the audit model of comprehensive evaluation indexsystem.