Study On River Improvement Performance Audit Against The Background Of River Administrator System

Management of Lakes is a complex and systematic project.In the process of river and lake water management,it is necessary to coordinate the relationship between different river basins and river areas.Since algae outbreak in TaiHu lake caused water crisis,various areas began to grope for promotion of river system,let the government of the party and government leaders as river administrator,according to the laws and regulations to determine the responsibility of the governance institution,overall arrangement of various departments,effective to solve the current problems in the process of water management,promote the improvement of the water resources,improve the water quality level.In 2008,YunNan DianChi river basin began to actively explore river administrator system,and ten years of practice has yielded initial results.However,due to the late introduction of river administrator system,there are few audits involved and even fewer related performance audits.Based on this,this paper studies the river governance performance audit under the background of river administrator system from the perspective of national audit.Based on the existing research results,it establishes the river governance performance evaluation standards and constructs the river governance performance audit process.Taking "river administrator system" as a breakthrough point,this paper studies the general situation of river administrator system,analyzes the background of the introduction of "river administrator system",and understands the main tasks of "river administrator system",that is,water resource management and protection,river and lake shoreline management,water pollution prevention and control,water environment treatment and water ecological restoration.Combining performance audit theory,ecological civilization theory,fiduciary responsibility theory and water resource management theory,this paper analyzes the factors of river governance performance audit and constructs the evaluation index of river governance performance.At the same time,combining with "about fully implementing the opinions of the river administrator system,policies and regulations,such as river inDianChi lake watershed governance performance audit,from the policy implementation,river management funds,river governance benefits as the starting point of audit,the old treasure like river in DianChi lake watershed management evaluation,in order to the river of Lao Bao Xiang management effectiveness is put forward.In this paper,under the background of river administrator system proposed government performance audit,river administrator system is studied under the background of river management performance audit theory,this paper analyzes on the factors of river management performance auditing theory including the audit subject,audit object,audit procedures and methods,the audit goal and audit contents and audit results,put forward building related evaluation index system of performance audit and audit process,put forward a river as early as possible governance performance audit evaluation criteria and the application method,the realization based on unified big pattern on the basis of the audit.