Study On The Construction And Application Of Water Environment Performance Audit And Appraisal System

As far as society is concerned,the living standards of the public have improved markedly,and the focus has shifted from the initial problem of food and clothing to the issue of health,and the water resources on which people depend most have become hot topics.The protection of the water environment has become particularly important.While developing economy in our country,we need to keep the coordinated development of economy,environment and society.For the immediate benefit of the enterprises,the zero-cost utilization of natural resources leads the public to become the most direct victims.However,the victims can not get the corresponding compensation,so they can only bear the unnecessary costs for the enterprises.In order to protect the rights and interests of the victim,it is necessary to entrust the victim The related environmental protection department carries on the treatment to the environmental pollution,in the treatment process,the audit independence can play the certain supervisory role to the environmental protection department,this is also the water environment performance audit produces the origin.It is the supervision and evaluation of water environmental management related issues and responsibilities by third-party audit institutions or personnel,so as to ensure that environmental protection responsibilities are fully and effectively implemented.Environmental audit is the trend of future audit development.Among them,environmental performance audit plays an important role in the supervision of environmental governance projects.Especially based on today’s "people-oriented" concept of social development,environmental performance audit in the process of reasonable compliance with the effective use of project funds,The restoration of the environmental state after the project governance and the evaluation of the impact on the social and public living environment,all of these processes are for a common purpose,that is,to protect the legitimate rights and interests of the social public,and not to let the environment pollute.And the quality of life of people is influenced.However,due to the late development of performance audit in our country,the definition of related concepts of environmental performance audit has not formed a complete and unified standard.Especially for the performance audit of water environment,the reference literature is still relatively lacking,and there is not a set of recognized,systematic and comprehensive evaluation system.Moreover,because of the particularity of water environment,it is difficult to obtain evidence in the process of obtaining evidence,so we can not simply apply the method of performance audit,so it is necessary to construct a suitable system for performance audit evaluation.Because the traditional water environment audit is economical and efficient.Primarily,few are targeted at effectiveness,which means that the traditional can no longer meet the needs of the present.As far as the present situation is concerned,performance audit has become a key link in the process of environmental audit.Therefore,this paper selects indicators to construct the system according to the objective of audit,that is,economy,efficiency and effectiveness,and for the sake of rigor and objectivity of evaluation,The index also includes qualitative and quantitative aspects,and the same distinction is made when scoring the index.For the quantitative index,the lever evaluation method is used,and the questionnaire survey method is used to consult the relevant experts for the qualitative index.For the time being,the PSR model set is widely used in environmental systems,and it can systematically and comprehensively analyze the interaction between human beings and the environment.Similarly,the causal relationship can be analyzed according to its relative effect.Therefore,the water environment performance audit evaluation system based on PSR is of great significance.Based on the theory of entrusted environmental responsibility,the theory of sustainable development and the theory of green economy,this paper adopts the methods of literature research and case study.Based on the PSR conceptual framework model,the performance evaluation system is constructed from the three levels of stress,state and response.Then,the analytic hierarchy process(AHP)is used to analyze and compare the two indicators.Get the relative importance of the two levels to determine the weight of the indicators,and then according to the relevant scoring standards for their score summary,finally will build a good evaluation system specific application to the Baisha River water environment treatment project.Audit scores for their projects.The difference between this paper and other environmental performance audit is that it combines the particularity of water environment,not only to consider the compliance,but also to focus on the effect of environmental management.Because of the logical relationship between the selection of indicators,the pressure,the state and the response of water environment performance audit,the performance audit system of this paper is constructed on the basis of PSR and accords with certain logic law.Moreover,the application of the system in specific cases also provides some reference value for the development of water environment performance audit evaluation.Moreover,because environmental protection projects involve a strong degree of professionalism,in the audit of the water resources,the theory of other professional disciplines needs to be integrated in order to be professional in the data conclusion.such as statistics,biology,environmental science,and the like,The development of performance audit broadens a new train of thought;Finally,the evaluation of the final effectiveness of the governance project,to a certain extent,has also played a role in propaganda,guidance and supervision of environmental governance,effectively reducing the low-end behavior of environmental damage in the society,and enhancing the public’s awareness of environmental protection.It is conducive to the sustainable development of the economic environment.