Research On The Performance Audit Of Water Environment Governance Project

The national ecological civilization construction plan is an important national strategy after the Eighteenth National Congress of the Communist Party of China.Environmental auditing is an important means of facilitating the modernization of national governance.Therefore,related reforms are imperative.The Environmental Auditing Working Group(WGEA)of the International Organization of Supreme Auditing Institutions(INOSAI)published a report in 2019 which claims that performance auditing is the mainstream trend of environmental auditing in developed countries.At present,the pollution prevention and control project are in full swing as a key work for the construction of ecological civilization in China.Among them,water governance takes up majority percentage,but the relevant audit experience is seriously insufficient.On April 22,2020,the Second Plenary Meeting of the Leading Group on Pollution Prevention and Ecological Civilization Construction of the Ministry of Finance pointed out that it is necessary to strengthen the performance auditing of pollution prevention and control,and to guide the results of ecological environment quality improvement,All included in the scope of performance self-evaluation and performance monitoring,strengthen supervision and inspection.However,compared with other auditing areas,research on auditing theory on ecological construction and environmental protection started late in China,and there is still a lack of experience.Therefore,this research paper studies how to conduct performance audits of water governance projects in China.The research paper firstly analyzed the current situation of performance audit of water governance projects in China and draw on the experience of foreign water governance performance audits,find out the problems in the performance audit of water governance projects in China,and analyze the reasons.Secondly,taking the performance audit of the L province water governance project as an example,this paper analyzed how to optimize the entire process of performance audit: in the audit preparation stage,discuss how to set a comprehensive performance audit goal;in the audit execution stage,analyze the construction of water governance performance evaluation indicators;in the audit report stage,discuss how to enhance the applicability of the audit results;ultimately,analyze the effective way of follow-up audit,and proposed a continuous supervision method based on the PSR model and using the principal component analysis method.The conclusions and expected innovations of this paper are the improvement of my country’s water environment performance audit from the perspective of performance audit process and performance audit elements,which can provide reference for the development of my country’s water environment governance performance audit.