Study On Performance Evaluation System Of Special Fund For Water Environment Protection

With the growth of population,water resources is getting more and more serious,the situation of water resource is also getting more and more severe,and the task of environment management is facing lots of challenges.In the report of the 19 th CPC National Congress,Xi Jinping pointed out that it is necessary to build the reform of the ecological civilization system and build a beautiful China.As the APEC welcome banquet in 2014,he emphasized that “our hope is that the blue sky will always present,and the green hills will always present,and the green water will always present.” In the past decade,China government's investment in special funds for the improvement of water environment has been increasing,and put efforts in the water environmental governance.As a result,auditing of the financial performance becomes more important.Based on the theory of ecological civilization,public governance and water environment theory,this paper studies the key points,goals and approaches of performance auditing of water environment governance special funds.The evaluation of performance appraisal of special funds for water environment governance focuses on the authenticity,lawful compliance,efficiency,economy and effectiveness of the special funds for water environment governance.The special funds for water environment governance follow the logic of establishment,allocation,use and management,In the water environment management special funds performance audit process,a reasonable and effective evaluation system is essential.Pressure-State-Response(PSR)conceptual framework model is a more advanced resource and environmental management system to describe the causal relationship between human and environment.It can be used from the perspective of the system Based on the PSR model,this paper builds an evaluation system of performance audit of special funds for water environment management.This article altogether divides into seven parts,the first part introduces the research background and the research significance of this article.The second part is introduced.The second part summarizes relevant literature at home and abroad.The third part introduces the main research methods.The fifth part introduces the innovation and limitations of the research.The sixth part builds the performance audit evaluation index system of water environment governance special funds by using PSR model and AHP.The seventh part will be constructed to assess the performance of water environment governance special funds evaluation index system applied to the S City Water Environment Management special funds performance audit.The eighth part of the research summary and research prospects.In this paper,the evaluation system for water environmental governance is established by the research,and three advices were put forward.Specifically,specify standards for the implementation of laws and regulations on water environment governance,develop talent strategies for the performance auditing of special funds for water environmental governance,and place emphasis on tracking auditing when we do the water environment governance.