Research On The Audit Model In The View Of Collaboration For Water Resources Protection And Utilization In The Yellow River Basin

The audit of water resources protection and utilization in the Yellow River basin is an important part of the construction of ecological civilization.However,for a long time,there have been inadequate ecological environment audit,unscientific audit organization,low quality and efficiency of audit,and backward audit technology and means.The national audit supervision force is relatively single,and there are deficiencies in the multifaceted and all-round supervision and management.The scope of audit supervision is limited.In order to fully integrate the functions and resources of national audit and supervision,build a collaborative audit mechanism for the protection and utilization of water resources in the Yellow River basin,on the basis of traditional resource and environmental audit theories,introduce the concept of collaborative audit,transcend the restrictions of administrative regions,the boundaries between industries,the differences in data resource reserves,optimize the implementation path of basin water resources audit,and meet the requirements of inter basin water resources protection and utilization audit,It provides a new idea for the water resources audit of the Yellow River basin,and has positive theoretical significance for the research on the resource and environment audit mode,coordinating the development of the economy and society,natural resources and government audit of the Yellow River basin,and gradually eliminating the mutual check between basin audit and water resources protection and utilization management.This paper combs the research status quo of domestic and foreign collaborative concept audit,resource and environment audit,resource and environment management efficiency,water resources protection and utilization audit,government audit efficiency,and elaborates the basic concepts of collaborative concept,sustainable development theory,accountability theory,PSR model theory,and clarifies the feasibility of optimizing the existing audit mode of water resources protection and utilization in the Yellow River basin with collaborative concept,On this basis,the objective of optimizing the audit mode of water resources protection and utilization in the Yellow River basin under the concept of coordination is determined,and the operation guarantee for achieving the objective is proposed.Then,based on the special audit investigation project of ecological protection and high-quality development of the Yellow River basin in S Province,we selected the audit content of water resources protection and utilization,introduced the backbone of the audit and the audit implementation process in detail,studied the implementation of the audit work on the basis of the concept of collaboration,and analyzed the audit work of water resources protection and utilization of the Yellow River basin in the allocation of audit resources,the use of audit methods The problems existing in the audit organization mode and the coordination of audit institutions,as well as the relevant reasons for the problems,apply the PSR model to bring the problems and the causes of the problems into the unified dynamic analysis framework as the pressure elements and state elements of the PSR model,and finally rely on the optimization countermeasures of the audit model proposed by the dynamic analysis framework to promote the implementation of the basin water resources and environment audit practice.