Research On The Construction Of Garbage Classification Performance Audit Evaluation Index System

With the improvement of living standards,the amount of garbage produced in China has reached an alarming level,and the environmental problems caused by garbage pollution have become increasingly prominent,seriously hindering the realization of sustainable development goals in China.In order to solve the problem of waste pollution to the environment,China will list 46 cities,including Beijing,Shanghai and shijiazhuang,as key cities in garbage classification in 2019,making it mandatory to carry out pilot garbage classification work.Garbage classification is conducive to improving the recovery rate of resources,thus reducing garbage pollution and promoting the development of green economy.However,due to the short time of carrying out garbage classification in China,there are various problems such as imperfect rules and regulations,lack of relevant knowledge of the public and shortage of technical personnel in the process of carrying out the activities,which lead to the poor effect of carrying out garbage classification in China.It is necessary to audit the performance of garbage classification in order to find out the reasons for the failure of garbage classification activities.Garbage classification performance audit is helpful to judge whether the measures adopted are reasonable and effective,clarify the garbage classification implementation direction and tasks,and improve the garbage classification performance.Through the study of the literature related to environmental performance audit and the status quo of garbage classification audit,it is found that there is not a set of perfect garbage classification performance audit evaluation index system either in theory or in practice.Therefore,the construction of garbage classification performance audit evaluation index system has important innovative significance.Before the construction of the garbage classification performance audit evaluation index system,this paper firstly analyzes the domestic and foreign garbage classification practices and environmental performance audit research,and then combines the sustainable development theory and performance audit theory to get the characteristics of garbage classification performance audit.Secondly,the status quo of garbage classification and garbage classification audit in China's first-tier citiesis studied to find out the existing problems in garbage classification audit in China.Then,inorder to make up for the deficiency of the current garbage classification audit,a garbage classification performance audit evaluation index system is constructed.This article comprehensively in order to ensure that the audit content,from the Angle of the garbage sorting activity process,not only set up to evaluate the efficacy of the garbage classification index,to evaluate the garbage classification implementation process also set the corresponding indicators,constructs the system robustness,the effectiveness of the rationality of the system design,system implementation,innovation ability,capital raising and use,consciousness and publicity,garbage disposal seven dimensions for the primary index of garbage classification evaluation index system of performance audit.The index system covers 7 first-level indicators,25 second-level indicators and 12 third-level indicators,and adopts different evaluation methods based on the index content,so as to ensure more accurate and intuitive audit results.In order to verify the practicability of the system,this paper finally takes the status quo of garbage classification implementation in shijiazhuang city as an example to conduct performance audit and put forward corresponding improvement Suggestions by analyzing the audit results.