Research On Water Resources Environment Audit Based On Interregional Governance

With the development of ecological civilization construction and the improvement of cognition of national audit function,resource and environment audit has been playing a decisive role in government audit and is in a state of constant development.Carrying out resource and environmental auditing conforms to the overall requirements of the national sustainable development strategy and plays a great role in building a "resource-conserving and environmentfriendly" society.Ever more severe environmental problems after a period of special projects,often can get relief,be improved,but the industry structure adjustment and industry transfer,the intensive development and more fast and convenient traffic,environmental pollution already shows the characteristics of regional and complex,only by the individual or a single province in urban governance has gradually lose significant achievements,influencing the full play of the governance effect.For example,the terrain of the Yangtze River Economic Belt in China is high in the west and low in the east.Once the water resources in the western region are polluted and the water environment is damaged,the ecological environment and economic development in the downstream eastern region will also be affected.However,even if the eastern region fails to do so,it will enjoy the fruits of water and environmental governance in the western region.However,the underdeveloped western region has not been sufficiently compensated.The environmental and economic gap between the eastern and western regions has become wider,and the escalation of conflicts is not conducive to the coordinated development of the upstream and downstream regions.This increases the urgency of the government for environmental governance,prompting the CPC Central Committee and the State Council to accelerate the pace of ecological environmental governance and ecological civilization system construction.As an important means of national governance,with the improvement of environmental governance objectives and the accumulation of audit project experience,the public has put forward higher requirements for audit,and expects resource and environmental audit to pay attention to areas that have not been paid attention to before.In this context,the National Audit Office deepened the concept of audit and proposed in the development plan of the 12 th Five-Year Plan that it should focus on exploring the mode of resource and environmental audit in line with China's national conditions,so as to make China's environmental audit develop from a single and one-sided audit of environmental protection funds and environmental protection projects to a comprehensive and systematic regional environmental audit.Therefore,it is very necessary to study the cross-regional water resources environmental audit in combination with the characteristics of water resources mobility,externality and hysteresis of environmental governance.Dissertation in the collaborative governance theory and the theory of ecological compensation,on the basis of clear water environmental governance body coordination,investigate water environmental governance,capital operation and policy aspects of the project to implement the overall situation,to explore new water resources environment audit organization pattern,perfect cross regional water resources environment audit organization management system,can satisfy the demands of sustainable development governance.This Dissertation summarizes the current situation of regional governance and water resource environment audit at home and abroad,and expounds relevant basic theories,discusses the feasibility of carrying out water resource environment audit based on regional governance,thus establishes the target of water resource environment audit based on regional governance,and formulates the audit implementation path through the target.To water resources in the Yangtze river economic belt of the ecological environment protection audit environment audit project as an example,introduced the Yangtze river economic belt audit and audit the implementation background,points out the existing problems in the audit and analyze the cause of the problem,then from the audit concept,key audit work,audit methods,audit organization pattern,the audit results Suggestions to consummate the interregional governance based on five areas of the Yangtze river economic belt of the ecological environment protection audit optimization Suggestions,finally presented on the basis of interregional water resources environment audit of the governance of safeguard measures.