| In recent years,with the rapid development of economy and society,the process of urbanization and industrialization,the problem of environmental pollution has been neglected,especially the management and protection of rivers and lakes.The sustainable development of water resources is closely related to the national economy and the people’s livelihood.In order to strengthen the improvement of the water environment,the state introduced "the River Chief System" at the end of 2016,under which leading Party and government officials at all levels assume the role of "river chief",to be responsible for organizing and leading the management and protection of rivers and lakes within its jurisdiction.The establishment of the River Chief System conforms to the requirements of the new normal of development and is conducive to "putting green development in a prominent position".The full implementation of "the River Chief System" requires the supervision and guarantee of the State Audit.In the area of pollution prevention and control,the National Audit Office,in the "follow-up audit results on the implementation of the state’s major policies and measures in the fourth quarter of 2017," "The Ministry of Water Resources will fully implement the River Chief System and promote the protection of water resources and the prevention and control of water pollution," he said.From this point of view,the implementation of the River System follow-up audit is very necessary.At the same time,it is beneficial to supervise the performance of the relevant departments,solve the problem of water environment governance effectively,and optimize the formulation and implementation of relevant policies.Firstly,this paper systematically reviews the current research situation of the follow-up audit and the development of the evaluation index system in the related fields,secondly,it analyzes the formation and development of the River Chief System,,the status quo of audit evaluation and the existing problems of audit.The first step,under the AHP method,determines the evaluation index system construction principle and the method;the second step,according to each level Party and government organ promulgates the related policy,the opinion,the plan and so on selects the suitable index;the third step,the evaluation indexes are classified into different levels according to the theory of policy-making life cycle ——Policy formulation,policy implementation,policy evaluation.The fourth step,through the analytic hierarchy process to give weight to the indicators.Thirdly,taking the policy implementation of the River Chief System in B city as a case,the paper evaluates the policy implementationof the River Chief System in B city through the evaluation index.Finally,the paper evaluates and gives feedback on the policy implementation of the the River Chief System in B city,and puts forward some optimization suggestions on the future development of the the River Chief System from the audit point of view.The policy implementation of the River Chief System is an important water resources management system in China,but its audit evaluation,audit methods and other aspects have not yet taken shape,and a scientific,reasonable and comprehensive audit evaluation system has not yet been formed,has hindered the development of Follow-up Audit of The River Chief System.This paper focuses on the evaluation indexes in the follow-up audit system of river chief policy implementation,and innovatively establishes a systematic index system of follow-up audit evaluation of the river chief policy by introducing AHP method,the practicability of the evaluation system is proved by a case,so as to provide a reference for the theoretical study of follow-up audit and a new idea for practical application. |