Research On Performance Audit Evaluation Of Subprime River Water Environmental Governance

Following the growth of the population, there is a dramatic shortage on water resources causing serious security situation. Water environmental governance task is facing huge challenge. Based on statistic data, at the Three Gorge district the main pollutants are nearly 60% from the three gorges reservoir and its rural non-point source pollution in subprime river valley, so water pollution sources come from subprime river and its upstream. For that case each level of government invested a lot of manpower and material resources and financial resources on subprime river treatment. How to evaluate governance performance on water pollution objectively and scientific, becomes important issue either on theory or on practice. The national audit authority carried out detailed audit investigation on the water environment pollution prevention and control of capital funds, water environment regulation and seven drainage and water environment of three rivers to solve out in recent years. During the audit implementation, the national audit office has the following three problems to be solved: Firstly how to determine the audit evaluation criteria on environmental performance from the government respect of view, also to focus on objectivity, completion and accuracy on audit evaluation at the water resource governance and to solve the issue on quantify the assessment items. Secondly is to solve how to evaluate the quality control on water environment implemented by local government of the specified area. Thirdly is to address how to objectively and accurately appraise on water environmental governance result and on the availability of water ecology construction, in order to promote and force water environment governance main body(especially local government) to implement water environmental governance according to the new environmental laws → motivate each relevant party → save limited resources to improve its treatment effect → let the general public and higher levels of government satisfied at strongly-targeted and availablegovernment policy is the audit key,also the primary issue.Based on this, the paper uses the problem oriented, subprime river water environmental governance from the Angle of audit, evaluation of the performance audit on the basis of existing research results, establishing the quantitative and qualitative analysis of subprime river environment performance audit evaluation criteria, as well as the "degree of water environmental governance performance " target frame as the research object for the major breakthrough, field investigation and relevant units research and information collection, the integrated use of principal component analysis(PCA), analytic hierarchy process(AHP) and fuzzy mathematics method and other research methods to establish analysis framework and model, get the main factors influencing the subprime river environmental performance auditing evaluation and its impact mechanism, established the subprime river environmental performance auditing standards, combined with the wrasse springs for prosperity period of empirical case shows that the standard level of index system, evaluation system, evaluation model is scientific and reliability, in order to audit institutions according to the quantitative evaluation of value, objective and accurate evaluation of audit results and copy the promotion of auditing standards and the implementation method, through the audit puts forward specific policy proposals, to promote local governments the right to perform the ecological responsibility, improve the effect of water environment management of continuous improvement.I. The main contents of this research1. In the key research blind spots and create water environmental governance performance audit evaluation criteria system, and to transform fuzzy event quantitative analysis, the main research to solve water environmental governance performance of audit institutions to carry out audit evaluation standard problem, and solve the water environmental governance performance audit evaluation criteria factors belongs to observation index(observed variables) are uncertainty, fuzziness and hard to quantify, systematic, lack of scientific nature and the system of mining, quantitative processing difficulties. Paper puts forward a new concept of "degree of water environmental governance performance ", expand the connotation and extension of the water environmental governance, as the water environment treatment result is good or bad of the general standard, we put through the Fuzzy synthetic evaluation to calculate the performance score as a general standard to audit evaluation. Utilizing principal component analysis(PCA), analytic hierarchy process(AHP) and Fuzzy synthetic evaluation method to construct multi-factor, multi-level, nonlinear, three-dimensional containing system evaluation index, evaluation, evaluation standard and Fuzzy synthetic evaluation model, calculate the specific water environment of the main factors of the performance evaluation of single factor score the single factor evaluation, so as to solve the water environmental performance audit each factor is difficult to quantify the objective problem of governance activities.2. In the realization of systemic and objectivity of audit evaluation standard research method of integration and model applications, mainly on the implementation audit evaluation standard methods of systemic and objective aspects of a single, scattered, unconformity integration problem. The method of fuzzy mathematics, analytic hierarchy process(AHP) and principal component method for consolidation and integration, with the subprime river environmental governance performance audit evaluation practice, produce new method for the evaluation of water environment management audit to determine the audit evaluation of single factor weights of indicators, analysis the main factors, to avoid the man-made subjective factors to ascertain the weight of evaluation and improve the objectivity and accuracy, rich at the same time expand the application field of fuzzy mathematics comprehensive evaluation method. Establishing single factor and multiple factors of performance audit evaluation matrix, the combined water environmental governance performance audit evaluation of the specific characteristics of the project, calculate the weight of each single factor and multiple factors and fuzzy synthetic evaluation value, increase the precision of water environmental performance audit evaluation and operability.3. In the empirical research, standard promotion, policy application, study and solve the " degree of water environmental governance performance " quantitative standard of audit evaluation has not been empirically test and prove effective in the replication problems, study and solve the water environment governance generally poor effect and its reasons, institutional policy measures based on the cause of the subprime river environment governance, strengthen the audit work and subprime river environmental governance performance of audit evaluation, study and solve the audit system as early as possible water environmental governance performance audit evaluation standard and its application method, the early realization of pattern based on audit based on uniform standards, study and solve through external water environmental governance performance audit evaluation Daobi and re supervision mechanism, build the ecological government, change the bad phenomenon the one-sided pursuit of economic GDP and neglect of green GDP and GDP have a happy, attaches great importance to the construction of ecological civilization and its water top design etc.This paper will use empirical testing of audit evaluation standard the Laixi River in Rongchang section, shows the new standard of objective and feasible, is conducive to the promotion of science, the auditing organ water environment governance performance of audit evaluation. The Laixi River in Rongchang section of water environmental governance performance of audit project as an example, using the method of principal component analysis, five factors are proposed governance performance evaluation of water environment, the use of fuzzy synthetic evaluation method, the evaluation criteria and rating formula, expert scoring, expert judgment matrix method, calculates the watershed of 5 single factor fuzzy the value of synthetic evaluation and water environment comprehensive performance evaluation of the degree of value, and puts forward countermeasures and proposals to improve and perfect the basin water environment governance, to improve the water environment governance performance of audit institutions audit project management level, promote the continuous improvement of subprime river of water environment governance, improve the ecological benefits of water environment management.Paper studies the fuzzy synthetic evaluation method, in addition to the above mentioned problem oriented method, analytic hierarchy process(AHP) and principal component method, etc, also took the combination of dynamic and static methods, norms and empirical combination of method, deductive and inductive method of combining the study.II. The main conclusion of this research1. Conclusion on standards. From the perspective of the national audit, subprime river water environment management performance audit should have the evaluation criteria, and there should be a standard scientific and quantitative evaluation of the system. Thesis on performance auditing theory, the theory of ecological civilization, environmental security theory, system control theory, governance theory, public economics theory and welfare economics, economic theory and the subprime river system and its environmental management performance audit evaluation criteria research, combined with the main body of the audit and performance audit evaluation objectives-oriented, with the actual audit practice some of the policies and regulations and national standards, the use of principal component analysis on the measured data filtering, logical, natural river water to tease out the secondary environmental performance audit evaluation criteria the main factors to establish a subprime river water environment governance performance "degree of Water environmental Governance performance " of the standard and its theoretical framework, namely the water environment management control measures, the implementation of governance policies, governance, funding usage, control engineering degree of perfection governance to achieve the degree of effectiveness. Such quantitative criteria are not previously been studied.2. Conclusions on system aspect. "Water Environmental Governance merit of the" standard and its theoretical framework should be a scientific system architecture. It includes five secondary sort criteria elements and environmental governance merit-degree water, 15 specific targets and 75 observed variables evaluate quantitative standards and grades, which involves a multi-level, multi-factor, nonlinear, three-dimensional evaluation of audit model, evaluation index system, evaluation rating system, which will help to avoid individual sporadic and fragmented audit evaluation will help guide the development of complex water environment management performance audit of project management in the future. This system is not previously been studied.3. Conclusions on research methods and research model. Achieve subprime river water environment management performance audit evaluation criteria quantitative and systematic, there should be systematic and scientific method of comprehensive evaluation model. Given the previous papers have yet to be fuzzy synthetic evaluation, principal component analysis and other methods to integrate integrated, from the perspective of the national audit on the water environment governance performance for quantitative evaluation of the situation, the fuzzy synthetic evaluation principal component analysis and other methods to integrate the integration and adaptation optimization, and combined with the water environment management performance audit evaluation. According to five main factors evaluated subprime river environmental governance, integrated use of fuzzy synthetic evaluation the use of evaluation factors set evaluation level sets, fuzzy sets and fuzzy matrix, the establishment of environmental management to adapt to the complexity of the subprime river management system fuzzy synthetic evaluation model that model design, this model can provide scientific methods and tools for evaluating the country similar performance audit. This approach integrates optimization and adaptability of this fuzzy synthetic evaluation model was not previously studied.4. Conclusions on the empirical analysis and replication promotion. The subprime river environmental management evaluation is divided into five main factors, namely management factors(water environmental governance merit degrees), policy measures factors, operational factors(capital and engineering) and the results of the factor, the subprime river comprehensive empirical analysis used(Seto River degree of water environmental Governance performance that water environment management performance audit evaluation value "for 68.13 points), in the governance section Seto River Rongchang environmental governance evaluation model, evaluation factors, evaluation criteria, evaluation methods the average partial effect on the degree of proof standard blue-water environment management objective feasible, an improved environment and improve water management in the basin countermeasures accordingly improve the water environment governance audit project management audit institutions and to facilitate "big pattern." carry out the audit.5. Conclusions on the application of the policy.For subprime river environment management performance audit evaluation criteria quantitative, systematic, systematic and theoretical frameworks, methods to integrate research, for the Seto River Water Environmental Governance Evaluation rongchang standard empirical analysis, the paper put forward the following policy 6:00 recommendation: early introduction of water environment management performance audit evaluation criteria and application methods, based on the overall pattern of the early realization of uniform standards on the basis of the audit; to increase capital investment and environmental management of water treatment project construction, improve sewage treatment and depth of processing capacity; innovation Government concept, creating an ecological government; attaches great importance to ecological civilization construction of water and top-level design; reinforce the point, line, source control and key management side; from the subprime river basin water environment management performance audit of this microscopic evaluation and re-evaluation of Forced supervision start and contribute to the overall water management system modernization.III. The possible innovation1. The innovation of research perspective. Including the special theory of innovation perspective and establish a subprime river environmental management performance audit evaluation criteria innovations. From the angle of national audit on the water environment governance performance especially in the comprehensive management of water environment of the government performance audit evaluation especially quantitative evaluation, is never studied. In this paper, the key research in blind spots and expand the study of performance audit standard quantitative environmental water management in terms of category, problem oriented research paradigm standard difficult to quantify to system based on performance, audit, ecological civilization, public economics theory, 5 audit practice and audit evaluation standard on the basis of the research of the relationship, the establishment of the " degree of water environment governance performance" standard and its theoretical framework, to achieve a theoretical innovation. Establishes 5 principles and 15 specific sorting, observed indicator variables subprime river of water environment governance merit degree and 75 quantitative assessment criteria and rank, gives a new definition and quantitative standard, put forward the multi-level, multi factor, nonlinear, three-dimensional audit evaluation model, evaluation index system, evaluation grade system, help to avoid a sporadic and be reduced to fragments of audit evaluation, to guide the future development of complex water environment governance performance of audit project management work, find the fundamental and structural factors governance merit degree, is beneficial to the audit institutions to carry out performance audit evaluation to simplify and improve the audit project management, is conducive to the assessment and dynamic assessment of water environment.2. The innovation of research methods of integration. Given the past there has not been the fuzzy synthetic evaluation principal component analysis and other methods to integrate integrated, from the perspective of the national audit done on the water environment governance performance quantitative evaluation of the situation, the paper in achieving systemic and objectivity standard research methods to integrate with the model, the fuzzy synthetic evaluation principal component analysis and other methods to optimize the integration of integration and adaptability, and combined with the water environment governance performance audit evaluation, to achieve the application of innovative approaches and methodological innovation. Solution to achieve systematic audit evaluation criteria and objectivity of a single, distributed, unconformity integration issues, resulting in a water environment management audit evaluation of new methods of science to determine the inter-audit evaluation of single factor index, the weight of each factor between heavy main analysis avoid the subjective factors determine the evaluation of human weight, improve objectivity and accuracy, while rich expanded the application of fuzzy synthetic evaluation model. Establish univariate and multivariate performance audit evaluation matrix, combined with the specific features of the water environment management performance audit evaluation of project implementation, computational analysis comprehensive evaluation value of each single factor, right multi-factorial heavy and fuzzy, increasing the water environmental performance audit evaluation of precision and operable to provide scientific methods and tools for evaluating the country similar performance audit.3. The innovation of research viewpoint. In this paper, through theoretical and empirical research, the water environment governance generally poor effect and its reasons, institutional policy measures based on the cause, put forward to strengthen the subprime river of water environment governance of audit work and subprime river of water environmental governance performance of audit evaluation, proposed as early as possible water environmental governance performance audit evaluation standard and its application to pattern, the early realization of audit based on the unified standard, put forward to increase water environmental governance funding and governance projects, improve sewage treatment and advanced treatment ability to concentrate, the idea of government, creating an ecological government, proposed by external water environmental governance performance audit evaluation Daobi and re supervision mechanism, promote the strengthening of point, line, surface source governance and focus on governance, promote the elimination of "the water away, the sewage left", the one-sided pursuit of economic GDP and neglect of green GDP and happiness GDP the bad phenomenon, attach great importance to the design and construction of ecological civilization and the water.