The Study Of The Environme Ntal Performance Evaluation Of Governme Nt Auditing

With the growing problem of water pollution, government funding is increasing. But the water environmental problems are still there. Under the scientific concept of development, the construction of “resource-saving and environment- friendly” society and the development of circular economy policy background, water pollution control up to the national level of governance.In 2008 year, the Audit in the “2008-2012 audit development plan” submitted “to the 2012,all project should be carried out for all performance audits; establish preliminary the environmental performance audit evaluation system with C hina’s national conditions。” Until now, the above target is not achieved. But the government environmental performance audit as an effective means to manage the water environment is beyond doubt.This article firstly theoretical analysis the Public Trustee environmental liability theory, the theory of sustainable development, governance and new public management theory,then review the domestic and international water environment performance audit practice. And through the current situation of water pollution prevention performance audit evaluation study, combining three rivers and three lakes pollution prevention performance audit cases. Analyze the main problems existing in evaluating the performance audit of water pollution prevention and suggest improvements for the problems. Focus on the construction of water pollution prevention performance audit evaluation criteria and evaluation system. Combine expert evaluation method, AHP and fuzzy comprehensive evaluation method to build evaluation model. Finally, Promote measures from the policy level for water environmental performance audits.