| Ecological construction,green development has become another major theme of the development of national economy,the state audit department of the government environmental audit more and more attention,and constantly explore the content of environmental audit,the way,water pollution prevention and control audit methods are gradually developed to finance Audit,compliance audit based environmental audit.In order to play the cornerstone of the audit in the national governance and the important protection role,the Audit Commission will combine the audit of economic responsibility,the departure of natural resources assets audit pilot project and timely special audit,continue to increase water pollution control audit,To promote the government at all levels to improve water pollution prevention and control work,improve water quality,protect the national water security,and promote the construction of ecological civilization to contribute!From the different aspects of the audit subject,government auditing organs,social auditing organizations and internal audit institutions are the three parts of environmental audit.Since the main subject of environmental audit is the government auditing or gan,this paper only starts from the perspective of government environmental audit Discussion.This article mainly uses the normative research method and the case analysis research method.In the process of writing,the study of environmental audit literature,learn from the previous excellent research results.Based on the data of China’s gove rnment environmental audit,this paper puts forward some suggestions on the current situation of China’s government environmental audit through concrete case analysis and comparative analysis.The main contents of this paper are divided into six parts,the main contents are as follows: The first part,elaborates the meaning of this writing,combs the domestic and foreign government environmental audit theory as literature review,elaborates the main content of this research method and the research technical route.The second part,the theoretical basis of government environmental audit and water pollution audit overview.From the perspective of public trust theory,sustainable development theory,stakeholder theory,environmental resource value theory,water pollution national governance theory,this paper expounds the theory of environmental protection,and puts forward the theory and the water pollution which is suitable for China’s national conditions.Prevention and control of audit mode.The third part,the status quo,experience and problems of government water pollution prevention and control,and the main problems of water pollution prevention and control in our country,and the experience of forei gnwater audit is analyzed.The fourth part,Jiangxi Province water pollution prevention and control audit case analysis.The results of the "project overview","project audit process","project audit results and evaluation" aspects of the implementation of the a nalysis,the final case of "prevention and treatment effectiveness","problems and causes","rectification","audit recommendations","Case evaluation" for case analysis.The fifth part of the improvement of our government water pollution prevention and control of the countermeasures.Draw lessons from domestic and foreign experience,theory combined with the actual situation in Jiangxi Province,respectively,from the audit department of the controllable problems and uncontrollable issues,put forward targeted countermeasures to solve China’s government environmental audit. |