A Study On The Performance Audit Of Water Environment Management Under The Background Of Green Economy

Long term extensive economic growth pattern caused serious environmental pollution,environmental governance is a common concern of all mankind in twenty-first Century,green development is the trend of the world,The United Nations in 2008 to encourage countries to implement the “green new deal”.As far as our country is concerned,on the fifth Plenary Session of the 18 th CPC Central Committee,Xi Jinping put forward a new concept of innovation,harmony,green,open,sharing,green development as China's the concept of overall development,the establishment of the core concept for the new situation of ecological civilization construction and environmental governance.So far,the number of water environmental audit notice in the water environment,energy,energy conservation,natural resources,the four themes of the environmental audit announcement ranked first,Water resources and environment audit has attracted great attention of the government,is the primary task of environmental audit in our country at present,and with huge investment in environmental protection funds each year,water environment audit will become an important development direction of environmental audit in the future.However,the water environment audit in our country starts late,the theory and the practice research are few,the thorough discussion of the water environment performance audit is very few.Based on the above situation,in the context of green economy,accountability theory,sustainable development view,external diseconomic theory and the concept of green economy as the theoretical basis of DC performance audit case analysis,mainly to the implementation of the policy of environmental protection,fund raising,allocation and use,carried out in-depth analysis and evaluation of all aspects of the construction and operation of the project,case studies show that the perfect management mechanism and scientific assessment system affect the efficiency of water environmental governance.On the one hand,this requires the government and relevant departments not only to pursue economic GDP,but also to pay attention to green GDP and happiness GDP,attaches great importance to the development of green economy.On the other hand,we should consider the environmental and social evaluation.Analysis in DC,for example,to a certain extent reflects the current criticized existing in water environmental governance performance audit in our country and put forward feasible optimization countermeasures,for the establishment and perfection of our country water environmental performance auditing standards as a meager strength,promote harmony between the economic,environmental,and social and health development,so as to effectively play the role of government auditing supervision and evaluation in the green economy.