Research On The Construction And Application Of Evaluation System For Audit Of Water Pollution Control Performance In China

Water pollution is one of the most thorny environmental pollution problems facing China.Therefore,water pollution control is the focus of China’s environmental governance.In this context,the performance audit of water pollution management as an effective regulatory tool is of great significance for advancing water resources environmental management and sustainable social-economic development.The 20th World Auditing Organization Conference put "environmental auditing and sustainable development" as one of the topics of the conference.At the same time,our National Audit Office is also actively promoting performance auditing,especially environmental performance auditing.Therefore,auditing the performance of water pollution management has become an important topic of concern both at home and abroad in audit theory and practice.The core of water pollution management performance audit is to evaluate the economy,efficiency and effectiveness of funds and water pollution control activities.The purpose is to promote the improvement of water pollution treatment performance through this audit evaluation activity,so as to achieve water pollution control.purpose.At present,the focus and difficulty of water pollution management performance audit is how to conduct scientific audit evaluation of water pollution treatment performance.Only through scientific evaluation of water pollution control can we achieve better auditing results and discover outstanding problems in current water pollution control activities.In order to ensure the rigor of audit evaluation of water pollution management performance,it is necessary to establish an objective evaluation index system and quantify the analysis.Therefore,the audit evaluation system for water pollution governance performance is indispensable.However,compared with other audit fields,the research on auditing theory of water environment started late.In practice,there is no experience or model that can be used for reference.So far,there has not been a complete set of evaluation index system for water pollution management performance auditing,so it is of great theoretical and practical significance to study this issue.This is the starting point of this study.This paper mainly studies the construction and application of water auditing performance audit evaluation system,which mainly includes the construction of the water auditing performance auditing theoretical framework,the selection of water pollution management performance auditing evaluation index,and the construction of water pollution management performance auditing evaluation index system.The five aspects of pollution management performance audit evaluation criteria and evaluation model and application of water pollution governance performance audit evaluation system.Based on the systematic analysis of existing water environmental audit literature,this paper systematically elaborates the theoretical basis and audit evaluation background of water pollution governance performance audit evaluation,and further constructs the theoretical framework of water pollution governance performance audit.Based on this,the paper has determined the design ideas of the water auditing performance audit evaluation index system.Based on the existing government environmental regulations,the expert survey method has been used to derive the quantitative and qualitative indicators for the evaluation of water pollution management performance audits,and then to determine the weights of the evaluation indicators,etc.,thereby constructing a complete set of water pollution management performance audit evaluation system.The paper also analyzes the application and effect of water pollution management performance audit evaluation system through case study methods,and puts forward corresponding policy recommendations.The main research content of this article is as follows:First,the theoretical basis and water pollution governance performance audit evaluation background.This article explores the relationship between performance auditing theory,ecological civilization construction and sustainable development theory,fiduciary responsibility theory,environmental resource value theory,and water pollution governance performance auditing,which lays a theoretical foundation for the next study of this paper.At the same time,it analyzes the current status of water pollution governance performance auditing practice and the requirements for development,so that it can be reflected in the design of water pollution management performance auditing evaluation indicators.Second,the construction of a theoretical framework for water auditing performance auditing.This paper constructs the theoretical framework of performance audit of water pollution governance based on the essence of water pollution governance performance audit.Under the guidance of the audit theory structure,this paper discusses audit objectives,audit subjects,audit content,audit procedures and methods,and audit reports.How to implement water pollution management performance auditing.Third,the construction of a water pollution management performance audit evaluation index system.In order to clarify what kind of water pollution management audit evaluation index system will be established,this paper first puts forward the design ideas of the evaluation index system,and then audits these water pollution control performance based on the existing audit results announcement and environmental protection laws and regulations on water pollution control.The content is summarized as a number of audit evaluation indicators.Finally,through the expert investigation and consultation method,the key indicators of water pollution management performance audit evaluation were extracted,the audit evaluation factors of the five major water pollution management performances were summarized,and 18 quantitative indicators for audit evaluation were designed.These indicators were set to be relative.The number of indicators,so that we can overcome the absolute number of indicators evaluation will lead to greater differences between different regions,and strive to comprehensively and objectively construct a water pollution management performance audit evaluation system.In addition,this paper also uses the analytic hierarchy process to determine the weight of quantitative evaluation indicators.Then,qualitative indicators were added to make up for the omission of water pollution control information,and the water auditing performance evaluation auditing elements were only limited to water pollution control policies,water pollution control funds management,total water pollutant control,water pollution control engineering improvement,and water The five major evaluation factors such as pollution control effects and the problems associated with corresponding quantitative indicators.Fourth,water pollution management performance audit evaluation criteria and evaluation model.This paper analyzes the evaluation criteria of relevant performance audits at home and abroad,determines the evaluation criteria of quantitative indicators in water pollution management performance audit evaluation indicators,and also combines fuzzy comprehensive evaluation methods,analyzes the fuzzy comprehensive evaluation model of water pollution governance performance audit,and can A more objective assessment of the performance of water pollution management.Fifth,the application of water auditing performance audit evaluation system.This article takes the situation of water pollution control in the Hengyang section of the Xiangjiang River as the study object,and analyzes the construction of the auditing evaluation index system for water pollution management performance.The audit method,audit content and audit steps in the process of the audit evaluation system were studied,and how to use the evaluation index system established in this paper to evaluate the status of water pollution control.The main contributions of this article are as follows:First,the theoretical framework for performance audit of water pollution governance was initially established.It provides some insights into the constituent elements of the water pollution governance performance auditing theoretical framework,such as audit essence of water pollution governance performance audit,audit objectives,auditors,audit content,audit procedures,audit methods,and audit reports,which enriches the audit theory of China.The research literature on water pollution governance performance auditing.Secondly,further theoretical arguments have been made on the assessment indicators of water pollution management performance auditing,and the audit evaluation index system has been improved.The paper summarizes the integration of the existing water pollution management performance audit audits of water pollution control policy implementation,water pollution management funds management,water pollutants total control,water pollution control project improvement level,water pollution control effect to achieve the extent of the five major water pollution The governance audit of performance auditing extends the scope of research on audit evaluation of water pollution governance performance.By selecting audit evaluation indicators,assigning the weight of audit evaluation indicators,adding qualitative evaluation indicators,etc.,a water pollution management performance audit evaluation index system that combines quantitative indicators and qualitative indicators is constructed.Third,from the perspective of audit evaluation put forward the water pollution management performance improvement path and countermeasures.From the perspective of audit evaluation,this paper studies how to apply and popularize water pollution management performance audit evaluation system in China’s water pollution control,mainly from the innovative application of water pollution governance performance audit evaluation model and the establishment of water pollution governance performance audit implementation path and guarantee Some specific policy suggestions have been put forward in terms of mechanisms and so on.