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Research On Water Environment Performance Audit Evaluation Of Xiangjiang River Based On PSR Model

Posted on:2021-03-02Degree:MasterType:Thesis
Country:ChinaCandidate:Q Q TangFull Text:PDF
GTID:2381330602991338Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,China has invested a lot of money in the governance of water environment.In order to conduct the project successfully,China has carried out series work of audits,but the results have not been significant.One of the important reasons is that there is no performance audit.In order to achieve sustainable development of people and nature,there must be a “big move”--the development of water environmental Scientific and reasonable water environmental performance auditing and evaluation work are essential for the development of water environmental performance auditing conducting efficiently and excellently,At present,China has some experiences in water environment performance auditing,but from the audit report,the description of the project is biased towards qualitative analysis,lacking of quantitative analysis and the evaluation theory need to be strengthened.This paper takes the Xiangjiang River Basin as an example to carry out performance audit evaluation research which is divided into six parts.The first part summarizes relevant domestic and foreign literature to understand the basic research status of environmental performance audits and water environmental performance audits at home and abroad.Including audit content,audit evaluation methods,etc,which laid the foundation for the definition,objectives and audit content of water environment performance evaluation audit in the second part;The second part puts forward my own opinions on the subject,target and content of water environment performance audit evaluation and analyzes the theoretical basis of water environment performance audit evaluation,and clarifies the guiding role of the theoretical basis for subsequent papers;The third part first outlines the background and governance of the Xiangjiang water environment governance.Second,it analyzes the case project from the whole audit process,discovers its problems,and digs deeply into the causes.The fourth part is to construct the evaluation index system of the Xiangjiang water environment performance audit,using the operating mechanism and internal logic of the PSR model,and combining the key points of the case project audit,sequentially selecting the pressure,status,and response indicators.The fifth part is the comprehensive application of the Xiangjiang water environment performance audit evaluation index system and environmental merit model.According to the evaluation steps of the environmental merit model,the obtained index data is substituted into the environmental merit model,and the case items are scored.The conclusion of the audit was drawn,and finally,it provides guarantee measures for the application of the Xiangjiang water environment performance audit index system.The sixth part is the conclusions and prospects.Through the analysis of the full text,the research conclusions are drawn,the shortcomings in the writing of the thesis are explained,and the outlook for the development of the water environment performance audit is proposed.This paper aims to provide a scientific evaluation basis for future Xiangjiang water environment performance audit.The main contribution is to start from a newer perspective-performance audit,combining the actual governance of the case project,and using the PSR concept framework to construct the Xiangjiang water environment performance audit.The evaluation index system,combined with the index system and the environmental merit model,evaluated its actual governance effect,and concluded that the actual governance effect of the project was good.
Keywords/Search Tags:PSR model, water environment performance audit, performance audit evaluation index, environmental merit model
PDF Full Text Request
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