Case Study On Performance Audit Of Rural Drinking Water Safety Project In SK County

Since the founding of the People’s Republic of China,the drinking water of rural residents in China has experienced the stage of natural development,the initial stage of drinking water,the stage of drinking water poverty relief and the stage of comprehensive and safe drinking water.Now,they are carrying forward in the stage of consolidating and improving drinking water safety.The rural drinking water safety project was first proposed in China at the stage of comprehensive safe drinking water.The project combines the government work plans such as poverty alleviation,Rural Revitalization and building a well-off society in an all-round way.It aims to improve the drinking water conditions of rural residents,enable rural water users to drink universal,fair,safe and affordable safe water,help rural economic development and promote the construction of urban-rural integration.The performance audit of rural drinking water safety project was born with the implementation of rural drinking water safety project.The performance audit of rural drinking water safety projects takes the rural drinking water safety projects in various regions as the audit object,analyzes and evaluates the projects from the perspective of economy,efficiency and effectiveness through the implementation of performance audit procedures,and puts forward rectification opinions,so as to ensure the legitimacy of approval of rural drinking water safety projects,the efficiency of project construction and the safety of output water quality.The performance audit of rural drinking water safety project is of great significance to ensure the effectiveness of the flow of government public resources,promote the healthy and long-term development of rural drinking water safety project,and promote the construction of a powerful socialist modern country.Taking the performance audit case of rural drinking water safety project in SK County of Y Province as the starting point,based on widely reading the relevant theories of performance audit of public investment projects,this paper narrates the implementation process of performance audit of rural drinking water safety project in SK County by using the method of combining the performance audit theory of government public investment projects with cases,and digs out the problems existing in the implementation process of performance audit of rural drinking water safety project in SK county,then exploring the causes behind the problems,combined with the actual situation of rural drinking water safety project performance audit,meanwhile,according to the causes of the problems,this paper puts forward the improvement countermeasures of rural drinking water safety project performance audit from the four perspectives of audit power,audit thinking mode,audit index and weight,and audit supervision mechanism,in order to provide a research case for the development of rural drinking water safety project performance audit in China.This paper consists of six parts,and the middle four parts belong to the core content.The first part summarizes the theoretical framework and practical research methods of rural drinking water safety from the perspective of domestic and foreign literature,and finally introduces the basic research contents and practical research methods of rural drinking water safety from the perspective of the first part.The second part states the theory of performance audit of rural drinking water safety project,including concept,characteristics and objectives,and explains the theoretical basis of this paper,namely national governance theory,immune system theory,new public management theory and public fiduciary responsibility theory.The third part introduces the actual case of performance audit of SK county rural drinking water safety project,introduces the implementation background,participating units,financial revenue and expenditure and completion status of SK county rural drinking water safety project,and describes the performance audit of SK county rural drinking water safety project by describing the organizational structure,specific audit process,key audit contents and audit results.The fourth part points out the four problems existing in the performance audit of SK county rural drinking water safety project from the process of combing the performance audit of SK county rural drinking water safety project,including the mismatch between the number of performance auditors and the workload,the lack of rural drinking water safety project performance audit covering the whole life cycle,the lack of attention to rural drinking water quality safety indicators in the process of performance audit The lack of accountability in the performance audit of rural drinking water safety projects in SK county.On the premise of recognizing the problems existing in the performance audit of rural drinking water safety projects in SK County,combined with the actual situation of the performance audit of rural drinking water safety projects,this paper analyzes the causes of the problems,which involve four aspects: audit ability,audit thinking,performance audit indicators and audit accountability and supervision.The fifth part is the improvement opinions on the performance audit of rural drinking water safety projects in SK county.The improvement countermeasures are put forward for the performance audit of rural drinking water safety projects from four dimensions.First,improve the internal and external audit ability,cultivate compound audit talents internally,make use of relevant audit resources externally,organically combine internal and external audit resources,and give full play to the interactive audit power of multi departments such as water affairs bureau,Finance Bureau and audit bureau.Second,change the thinking mode of performance audit,change the thinking from financial audit to ecological finance,and change the post audit to life-cycle audit,broaden the audit means technically and improve the level of audit informatization.Third,we should not only implement the concept of "water and green mountain",but also give more weight to the performance indicators of "water and green mountain",and give new weight to the "water and green mountain" project.Fourth,strengthen the accountability mechanism of performance audit supervision of rural drinking water safety projects.The sixth part is the conclusion,which summarizes the full text of performance audit of rural drinking water safety project in SK County,and finally puts forward the prospect.