Research On Performance Audit Evaluation Index System Of Rural Drinking Water Safety Project In Y County

As the source of life,water is an indispensable part of human social life.The health of millions of residents is closely related to the safety of drinking water.In the process of social development,solving the problem of drinking water safety for rural residents has become an important task for people's livelihood in our country.In 2018,the Central Committee proposed to continue to improve rural infrastructure and promote the consolidation and improvement of drinking water safety in rural areas.The government attaches great importance to the problem of drinking water safety in rural areas.From the Eleventh five-year Plan to the 13 th five-year Plan,the government continuously invests a large amount of funds to solve the problem.Because the rural drinking water safety project has a large amount of construction,the scale of a single project is large.Small characteristics,so in the process of construction,such as the imperfect management organization,management lag and other shortcomings began to be exposed,these problems seriously affect the special construction funds to play the maximum benefit.Therefore,how to supervise and evaluate rural drinking water safety projects objectively and accurately,find problems in time and solve them,so as to ensure the maximization of the utilization rate of funds is an urgent problem to be solved at present.Performance audit is a kind of audit activity,whichevaluates the resource utilization and its effect from many aspects,and puts forward some countermeasures to solve or improve the problems existing in the operation of engineering construction.At present,some scholars have studied the performance audit of the rural drinking water safety engineering,but there are some characteristics in the construction of each place,and the specific case needs to be studied in detail.This paper,taking the Y county as the research object,using the logical framework model and combining the "5E" evaluation target,tries to build the evaluation index system of the performance audit for the rural drinking water safety engineering in the Y county,and provides the reference for the performance audit of the rural drinking water safety engineering in the Y county.First of all,this paper makes a systematic analysis of the domestic and foreign scholars about the safety engineering construction and performance audit of rural drinking water,and analyses the present situation and the existing problems of the rural drinking water safety engineering in the Y county.The paper also points out the necessity of constructing the performance audit evaluation index system of the rural drinking water safety engineering in the Y county,and then,on the basis of the improvement of the traditional logical framework law,this paper constructs the evaluation index system of the performance audit of the rural drinking water safety engineering in the Y county from the four aspects of the "Input-Process-Output-Impact".A total of 14 indexes areused,and then the weight of each index is given by using the analytic hierarchy process;and finally,the construction conditions of the rural drinking water safety project in the Y-county,2016 and 2017 are audited in combination with the constructed index system,and the comprehensive evaluation of the audit is carried out by using the fuzzy comprehensive evaluation method,According to the results,the relevant suggestions for engineering construction management are given,and the suggestions are put forward.Three suggestions to promote the implementation of the performance audit evaluation index system of rural drinking water safety project in Y County.