Research On Environmental Performance Audit Based On PSR Model

In recent years,with the rapid development of China 's globalized economy,the quality of life of the people is also constantly improving.Many people have raised their demands for their living environment while meeting basic needs such as clothing,food,shelter,and transportation.The demand for ecological civilization construction makes the government's air pollution control work facing more severe challenges.Some provinces and cities in China have successively released action plans for the prevention and control of air pollution,and have actively invested human,material,and financial resources in air pollution control.However,in order to objectively and impartially evaluate the process and results of the government in fulfilling its environmental protection responsibilities,it is necessary to conduct an environmental performance audit of air pollution control,so that the public can fully understand the local government's air pollution control's performance level.However,at this stage,China does not have a unified method for auditing environmental performance of air pollution control.Compared with the mature environmental performance auditing of water pollution,the development of environmental performance auditing of air pollution control in China is not complete,which will affect the continuous improvement of the effect of air pollution control.This paper refers to China 's latest air quality rankings,and selects S provinces with poor air quality as research objects.Through the establishment of an environmental performance auditing theoretical framework,this paper analyzes the development status and problems of S province 's air pollution control environmental performance auditing.Building on the PRS model The province S air pollution control environmental performance audit evaluation system,and put forward some targeted policy recommendations.Based on the PSR model,this paper constructs an environmental performance audit evaluation index system for 6 cities in S province.The principal component analysis method is used to evaluate the performance of atmospheric data related to 6 cities in S province from 2016 to 2018,and regional and annual comparisons are obtained.In short,in the regional comparison,S city has the best comprehensive governance performance level,and T city and Y2 city face greater environmental pressure due to poor governance performance.In the annual comparison,the comprehensive indicators of air pollution control in 6 cities in S province changed significantly in 2017,and the overall performance of 6 cities in 2018 did not change much compared with 2017.Finally,referring to the results of the performance audit and the specific issues of the environmental performance audit of air pollution prevention and control in S province,policy suggestions for the government's governance work and environmental performance audit in S province are made.To sum up,this article studies how auditing agencies exercise their audit functions and realize the supervision,evaluation and accountability functions of air pollution control environmental performance auditing,and builds an air pollution control environmental performance evaluation system based on the PSR model.It provides reference suggestions for the theoretical and practical construction of environmental performance audit of air pollution control in China.