Research On Performance Audit Of Water Environment Management

The danger of rivers and water is the danger of living environment and the danger of national existence.It is emphasized that the protection of rivers and lakes is related to the wellbeing of the people.Water environment governance is an important part of the construction of ecological civilization.President Xi Jinping proposed the new concept of development,and stressed that "prefer beautiful scenery,beautiful scenery is not gold and silver,and the gold and silver mines,the concept of green development in a prominent position.In this context,"on the full implementation of long river system views" long river system "is put forward to solve China's water problems and to maintain effective measures for complex healthy life of rivers,is to improve the water management system,the protection of national water security system innovation,and puts forward the" leading cadres of natural resource assets outgoing audit the results of the rectification and serve as an important reference for assessment of the policy guidelines.This paper from the long river water environment governance perspective,combined with China's institutional background analysis and typical case analysis theory,focus on the implementation of "long river" in the water environmental governance project management policy,funds management authorization,raising,allocation and use,construction and operation management project the hope to explore further suggestions to improve the water environment governance performance audit.Based on the literature review of the effect and shortage of water environment governance and the status quo of performance audit under the background of river system,this paper first defines the concept and theoretical framework of "river length",water environment and water environmental performance audit.Then,in accordance with the framework of the analysis,sorting out the National Audit Office audit announcement,audit of local authorities on the case of the object,and the target and the scope,standards and procedures,key content,audit results in four dimensions analysis of China's long river water environmental governance performance audit practice at present.Finally,according to the problems in the case study,we try to put forward the optimization path from five aspects: expanding the audit scope,advancing the audit gateway,improving the results public,strengthening tracking audit and promoting performance indicators.The study concluded that: first,the current water environment governance performance audit is a compliance audit,further planning of river system and its supporting audit system arrangement is needed;second,the performance audit of water environmental governance as part of environmental audit,and set up the auditing organ and the local government is subordinate relationship,affect the independence of the audit authority of the organization,hindered the audit results;third,to Dianchi as an example based on the assessment of key environmental policy,funding,project construction and operation,explore the factors hindering the water environment governance,and puts forward the corresponding optimization strategy;fourth.Long river water environment governance requires a comprehensive performance audit of the audit evaluation involving people's livelihood projects not only pay attention to economic benefits,but also should be concerned with the ring Environmental benefits and social benefits.