Research On The Governmental Water Environmental Auditing

Water is an important natural resource for human survival.With the rapid development of our economy,the problem of environmental pollution has become the key factor that restricts sustainable development."Lucid waters and lush mountains are invaluable assets." The Chinese government unswervingly takes water environmental protection as an important part of ecological civilization construction,and has successively promulgated the Environmental Protection Law,the Water Pollution Prevention and Control Law,the Wetland Protection Law and other relevant laws to provide a solid legal guarantee for water environmental protection.In order to implement China’s ecological environmental protection goals and respond to the call of "Lucian waters and lush mountains are invaluable assets",governments at all levels are investing a large amount of funds to improve water environment and water pollution.Water environment and lake treatment accounts for a significant proportion in water environment treatment.Water environment and lake treatment projects have large capital investment,long construction period and difficult to measure benefits.Whether they can truly protect the environment and receive good social benefits needs to be reviewed and supervised by relevant regulatory departments.Government audit institution is the function machine of national management,which plays an irreplaceable role in the management and supervision of water environment management.Hubei Province is known as the province of thousands of lakes,and the task of lake management project is more difficult.This paper takes the lake treatment project audit of Z City as an example to analyze the experience and lessons of government audit institutions in water environment and lake treatment project audit,explore effective audit paths,and offer suggestions for lake treatment project audit and even water environment treatment audit.This paper adopts literature research method and case analysis method to study the audit related issues of Jinhu Lake management project in Z City,which is divided into six parts.The first part is introduction.Research background and significance,research methods and ideas.The second part,literature review and theoretical basis.Water environment audit related concepts and theoretical basis.The third part,water environment lake management project and audit analysis.The present status and audit of water environment lake management project.The fourth part,Z City Jinhu Lake management project audit case analysis.It mainly includes the case background of the Jinhu Lake management project in Z City,the key points and difficulties of the audit,the main audit contents in the planning,implementation and completion stages of the project,the main problems found in the audit and their causes.The fifth part,water environment lake management project audit optimization path.The sixth part,research conclusion and prospect.The research shows that the key and difficult points of lake management audit lie in the examination of project bidding procedure,bill of quantities and project internal control system.Effective lake management requires the joint efforts of government supervision departments,auditing departments and construction units.Due to the case study,it is difficult to cover the different levels of water environment lake governance audit,and the conclusions are limited and need to be further explored.