Study On The Construction And Application Of Environmental Performance Audit Evaluation Index System For Air Pollution Prevention And Control ——Taking A City As An Example

Since the reform and opening up,although the extensive economic model adopted by our country can promote the rapid economic development,it has also caused many problems that can not be ignored,especially the problem of environmental pollution,which the party and the state attach great importance to.In order to solve the problem of environmental pollution,the 19th National Congress of the Communist Party of China brought the battle of pollution prevention and control into one of the three important battles in the new era.In order to solve the problem of air pollution,China has successively issued a number of policy documents.Since the promulgation of the policies,China has achieved remarkable results in the prevention and control of air pollution,and the atmospheric environment in various regions has been significantly improved.In the newly released opinions on deepening the fight against pollution prevention and control in november2021,it is pointed out that China still has problems such as root causes and structural pressure that have not been alleviated,air pollution prevention and control,carbon peak The task of carbon neutralization coordinated promotion is still very arduous,so it is urgent to establish a long-term supervision and management mechanism.As one of the means of audit supervision,environmental performance audit plays an extremely important role in the national governance system.Auditors’ environmental performance audit and evaluation of air pollution prevention and control can objectively and in detail understand the achievements and specific problems of air pollution prevention and control,and point out the direction for the next step of the work.However,due to the late theoretical research on environmental performance audit in China,the prevention and control of air pollution has only been gradually carried out in recent years,the theory and practice have not been fully integrated,and there is no mature evaluation index system.Therefore,the paper refers to the latest domestic and foreign literature and the latest relevant policy documents in China,and combines the specific cases of city a to improve the existing evaluation index content,We hope to build a new reasonable and effective environmental performance audit evaluation index system for air pollution prevention and control,promote the continuous development of its theoretical system,and provide important guidance for the steady development of practical work.This paper combs and analyzes the relevant research results at home and abroad,determines the relevant concepts of environmental performance audit of air pollution prevention and control,takes the sustainable development theory,entrusted environmental responsibility theory,environmental carrying capacity theory and external diseconomy theory as the theoretical support of this paper,comprehensively investigates the current situation of environmental performance audit of air pollution prevention and control in China,deeply analyzes the problems it faces and finds out the crux.Then,based on the construction principle of the evaluation index system,the DPSIR model is adopted to select specific indicators from the five aspects of driving force,pressure,state,impact and response,establish the evaluation index system,and introduce the weight determination method and rating standard of the indicators.Then,on this basis,a case study is carried out on the prevention and control of air pollution in city a,and the specific analysis is carried out according to the evaluation results,Find out the achievements and shortcomings of a city in air pollution prevention and control,and put forward the next improvement direction.Finally,put forward specific safeguard measures to promote the good operation of the evaluation system.