Study On Continuous Audit Of Water Pollution Prevention And Control Project Of Enterprises Along The River In Y City

The rapid economic and social development has caused a sharp increase in the consumption of natural resources and serious pollution of the ecological environment.Among them,water resources are the source of human life and a necessary condition for social development.Since the reform and opening-up,China’s water pollution prevention and control work has mainly gone through three major stages and achieved remarkable results.From the point-based water pollution control stage before 1995,to the key river basin pollution control stage of large-scale water control during the "Nine Five" to "Twelfth Five-Year" periods,to the systemic treatment after the implementation of the " Action Plan for Prevention and Control of Water Pollution".The focus of our country ’s water environment prevention and control work has shifted from simple pollution reduction and pollution control to“social-economic-resource-environmental” overall planning and systematic governance.Although the overall quality of the water environment continues to improve,due to the hidden,cumulative,and complex characteristics of the water pollution problem,the implementation of water pollution control requires local conditions,reasonable design,and linkage of multiple departments to carry out long-term continuous work.Water pollution prevention and control task is still arduous.In this context,continuous auditing of water pollution prevention projects as an effective regulatory tool is of great significance for promoting water resources management and sustainable economic development.City Y is an old industrial city,and there are also national first-level water source protection zones within its jurisdiction.How to alleviate the growing contradiction between economic development and environmental capacity has always been the focus of the government.Continuous auditing can help improving water quality and safety,boosting the sustainable development of cities,and achieving the transformation and upgrading of traditional industrial cities to modern ecological cities.As a research topic,it has strong practical significance and theoretical value.By reviewing the literature,this paper summarizes the domestic and international research status of continuous audit of water environment,and finds out that the audit research specifically for water pollution prevention and control mainly focuses on the post-evaluation of water pollution control,and ignores the pre-prevention.Continuousauditing is an auditing method that integrates multiple auditing methods such as real-time auditing,computer-aided auditing,networked auditing,and off-site auditing,making the project’s pre-prevention,mid-event supervision and post-event rectification feedback is possible.Since the continuous audit theory research started late,and there are not many experiences and models applied in practical work,the study of this issue has strong theoretical and practical significance.This article theoretically analyzes the necessity and feasibility of applying continuous auditing in water pollution prevention projects based on the theories of public fiduciary responsibility,national governance,total quality management and information technology.By combing the status of continuous audit application of water pollution prevention and control projects of enterprises along the Long River in Y city,it is found that continuous auditing has insufficient application of data resources,risk of information system security and the lack of professional competence of auditors.The reasons for these problems are insufficient continuous audit basis,excessive development and operating costs,insufficient professional computer skills,and low auditor approval.In this regard,this article proposes the following four improvement measures: one is to improve the continuous audit basis and construct a theoretical guidance framework;the second is to strengthen the sharing of data resources and eliminate the audit information island;the third is to establish a security protection system and implement security management responsibilities;the fourth is optimize the allocation of audit resources to stimulate the endogenous power of audit.This paper studies how to apply continuous auditing in China’s water pollution prevention and control work.It mainly puts forward some specific aspects from the innovative application of continuous auditing model of water pollution prevention and control projects and the establishment of the implementation path and guarantee mechanism of continuous audit of water pollution prevention and control projects.The policy recommendations aim to make a little contribution to promoting the sustainable development of water resources and enriching the auditing research results of water pollution prevention and control projects.