The Study On Performance Audit Of Rural Domestic Waste Disposal Project In Baiyin District

with the rapid development of China's economy,rural environmental problems are becoming more and more serious.2008,the State Council convened the National Rural Environmental protection work teleconference,and constantly increase the rural environmental protection work of the capital investment,the Ministry of Environmental Protection and the Ministry of Finance in the rural environment comprehensive treatment "Twelve-Five" planning,indicated in 2012,the government invested 5.5 billion of the funds to support the villages and towns to carry out rural environment In order to verify and supervise the construction and operation of the project in rural area,and evaluate whether it achieves the goal of improving the rural environment,this project needs to carry out environmental performance audit to evaluate the social,economic and environmental benefits of the project.Since 2010,Baiyin District actively strive for the implementation of the rural environment of the project,launched the national,provincial and municipal ecological township to create work,efforts to increase the township household refuse collection and transport facilities,environmental protection publicity layout,so that the Baiyin District rural Ecological civilization construction work to get a comprehensive,orderly,steadily advancing.Based on this,this article takes the Baiyin District rural domestic waste disposal project as the research object,first starts from thedomestic and foreign research present situation,has analyzed our country city and the rural domestic garbage disposal project performance audit existing research,at present has not had the mature appraisal system to apply in the practice work,and more is the capital appraisal.Secondly,according to the characteristics of the Baiyin District Rural domestic waste treatment project,this paper focuses on the necessity and feasibility of implementing performance audit,as well as the audit subject,Audit object,audit objective,audit content and so on,to provide support for the Post performance audit analysis.Then,based on the concept framework of PSR,this paper constructs the Performance Audit Evaluation Index system of the rural domestic waste treatment project,and uses the analytic hierarchy process to determine the weights,and calculates the environment optimal value before and after the project implementation by using the environment excellent value model.After the implementation of the project,the environmental optimal value is0.3219,the environmental value after the implementation is 0.0105,the project is 0.3114 before the implementation,and the environmental priority after the implementation is nearly 0.Therefore,after the project implementation of the comparison,the Baiyin District Rural domestic waste treatment project after the implementation of the situation has been more obvious improvement.Compared with previous,the pollution of rural domestic waste is effectively governed,project funds are usedeffectively,and residents ' satisfaction is improved effectively.However,there are some problems in the audit process,aiming at the problems found,the paper puts forward the corresponding policy suggestions,constructs the rural environmental protection workstation,perfects the rural environmental protection mechanism,strengthens the environmental protection education and strengthens the fund information management level,in order to help the Baiyin District further perfect the environmental management.