Research On The Performance Audit Of Sponge City Projects In China

With the accelerated process of urbanization,the traditional concept of urban stormwater management has failed to meet the demand of urban development,sponge city project thereby came into being.As the projects are completed one by one,the public pay more attention to whether it can improve the city's natural water circulation system and urban inland inundation.Meanwhile,the performance evaluation carried out by local government has not yet fully demonstrated the projects performance.Therefore,it will be helpful to improve the performance evaluation of the sponge city projects by the research on the projects performance audit,so as to give full play to the construction significance.First of all,there is the literature review,defining the key theories and concepts involved in this paper.The sponge city project in this paper refers to China's latest stormwater management project,and its performance refers to the management effect.Based on the theory of New Public Management and Sustainable Development,this paper analyzes the current situation of China's sponge city project audit.Combined with case study of sponge city project performance audit in Ji'nan of China,this paper launches a systematic analysis of its status and problems.In addition,in view of the foreign advanced stormwater management concept and performance audit experience,this paper conducts the case study of performance audit practice of the USA,summarizing the advanced experience of its project performance audit.Based on the comparative study of stormwater management audit both at home and abroad,this paper summarizes the advantages and disadvantages of China's sponge city project performance audit and the excellent evaluation system of performance audit of the American projects.This paper finds that China's sponge city project focuses mainly on the engineering and fund audit,and the performance audit is still on its primary stage of development,lacking theoretical and practical experience.The advanced performance audit experience of the USA has referential significance for China since they are similar in the development of the stormwater management concept.Based on the experience of foreign advanced performance audit of stormwater management projects,this paper proposes the implementation of follow-up auditing on the sponge city projects,and states how to arrange the reasonable audit plan,the audit mode and improve the practice of the auditors,so as to make timely suggestions and adjust the improved audit supervision function.Meanwhile,this paper improves the project performance audit evaluation,from the ecological effects,social benefits,technology and scientific performance,and financial performance,so as to carry out more comprehensive and scientific evaluation of sponge city project performance.Based on the theory of New Public Management and Sustainable Development,this paper proposes follow-up auditing on the performance audit and improves the performance evaluation of China's sponge city project with theoretical analysis and case study.Through the results of case study and statistical analysis,this paper hopes to provide some help for China's sponge city project performance audit,so as to better improve the stormwater management performance of the sponge city project.