Research On Construction Of Performance Auditing Evaluation Index System For Special Fund For Water Pollution Prevention And Control

The report of the 19 th National Congress clearly mentions the need to 'coordinate the governance of the lake and grassland system in Lintian,implement the strictest system of ecological environmental protection,form a green development approach and way of life,and firmly adopt the civilized development of production development,affluent life,and good ecology.the way'.The performance audit of China's environmental protection special funds started relatively late.Although development has been relatively rapid and has achieved certain results,there are still many problems.For example,in the research of performance audit evaluation system,scholars are mostly concentrated in the use of funds,and it is difficult to form a complete system for the entire process of establishing,deploying,and using special funds;in terms of performance auditing practice,the special funds for environmental protection Performance evaluation is only limited to the logical thinking of capital input and output,and has little attention to the effectiveness of the use of funds.In addition,during the use of funds,it is not uncommon for some local governments to defraud,occupy or even misappropriate special funds.The performance management system is difficult to identify in a timely manner,and the evaluation index system is not perfect.It is difficult to evaluate the effective performance of special funds.In view of this,this article takes environmental protection special funds as the research object,starting from the specific implementation of the local water pollution prevention and control special fund,combining the "3E" principle with the revised model of the PSR,and exploring the construction of systematic,scientific,and targeted water.The pollution auditing special funds performance audit evaluation system has enriched the content of the indicators and provided references for the effective use of special funds,thereby improving the scientific and effective environmental audit work to make it more consistent with the requirements of the "new era".In the selection of indicators,this paper divides the indicators into two categories: quantitative and qualitative.The benchmarking method is used to evaluate the quantitative indicators.The expert and mass questionnaires are used to evaluate the qualitative indicators.In the indicator weights design,the AHP is used.Construct a performance evaluation model for special funds for water pollution prevention and control,allocate weights for each indicator based on the principle of important items,and allocate audit resources rationally.The more important the indicators,the more rigorous and rigorous their assessments must be,and the higher the weight setting.Finally,each index score is multiplied by each corresponding weight,and summing up results in an audit conclusion.Finally,using the case of the Xiaojia River black odor water in Y area to verify the index system constructed in this paper,in order to guide the performance audit of the government's special fund for water pollution prevention,prompting the government not only concerned about the economic and efficiency of the use of funds,but also Pay attention to the environmental and social benefits of resources to achieve the effectiveness of the use of funds,so that the evaluation index system can effectively play the role of auditing in the construction of ecological civilization.