Research On Evaluation Of Environmental Performance Audit For Water Pollution Control Projects In X River Basin

The occurrence of the three industrial revolutions has made the level of human productivity develop continuously,and the ability to transform nature has been strengthened constantly.However,correspondingly,the damage to the natural environment has increased in an equal proportion.As the living environment continues to deteriorate,some extreme elimates begin to threaten human survival,so environmental issues become increasingly important issues,people realize that economic growth can not be at the expense of destroying the environment,on the other hand,market participants realize the importance of protecting the environment,but because There is an external diseconomy,that is,the economic subject does not have to pay the equivalent price for their own damage to the environment,and the market law can not restrain the economic subject's behavior and obstruct its nature of pursuing interests,50 it ean not solve environmental problems.At this time,the representative government of the public interest will play its role,strengthen the awareness of environmental protection,and put this awareness into concrete action,to carry out a series of environmental protection management work.Every year,there are many government-led environmental management projects,but due to the lack of effective supervision,there are also low efficiency,management is not strict enough and so on.Effective environmental performance audit for this type of project can have the effect of supervision.This paper discusses the theoretical basis of government environmental performance audit,sustainable development theory discusses the importance of environmental protection,extermal diseconomy theory clarifies the economie subject of environmental damage is inevitable,and the public accountability theory provides an inescapable reason for the government to protect public interests,in the previous several theories Under the joint action,the theory of environmental management provides methodological guidance for the government's environmental protection actions.On the basis of consulting a large number of literatures,this paper focuses on the establishment of government environmental performance audit evaluation system.The evaluation index system uses the PSR model as the macro framework,and divides the evaluation index of government environmental performance audit into three parts:pressure index,state index and response index.When choosing the next level of indicators,we should focus on the combination of quantitative indicators and qualitative indicators,and consider the economic,social and environmental benefits;determine the weight of the evaluation indicators,which is determined by AHP;finally,we use the data calculated by the environmental excellence model to examine the effect of environmental management projects.Then,taking the "X River Basin Water Pollution Prevention and Control Project,as an example,the index system was applied to specific cases,and finally,specific audit results were obtained,and audit recommendations were put forward.