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Water Resources Environmental Performance Audit

Posted on:2019-07-16Degree:MasterType:Thesis
Country:ChinaCandidate:Y N QuFull Text:PDF
GTID:2429330548453723Subject:Audit
Abstract/Summary:PDF Full Text Request
Water is one of the elements that constitute the ecological environment,and it is also a necessity for the survival of animals and plants.Nowadays,with rapid economic development,the water environment is also facing severe problems.Excessive discharge of industrial wastewater,lagging sewage treatment,lack of river basin monitoring,sedimentation of river sludge,poor quality of various water resources,and safety of drinking water are all serious problems.Water pollution has seriously threatened the safety of water resources and is also challenging the construction of ecological civilization.And sustainable development.The environmental performance audit of water resources thus began,and the environmental audits started abroad began in the early 20th century.The western developed countries took the lead in starting the research and refined the environmental performance audit of water resources from the 1960s,and under continuous exploration and development.,driving the global water environment audit.After China' s reform and opening up,it paid great attention to environmental protection.Investment in environmental protection funds has increased year by year.Water pollution from the Tai Lake,Huai River,Hai River,and Liao River has started.We have worked hard to explore and solve water pollution prevention problems.We have also made some attempts in the legal system.Adopt policies to encourage industrial environmental protection industry development.However,many water pollution incidents still occurred in the next few years.After years of pollution prevention and control,China's "Thirteenth Five-Year Plan" still invests heavily in the prevention and control of water pollution.Factors such as the distribution of water resources and water quality are complex.The existing management system,relevant legislation and imperfect public participation make it more difficult to control water pollution in China.Therefore,the environmental management of water resources needs the promotion of national audit.Although the start of China's environmental audit was late,as of the audit report issued by the Audit Office,the number of environmental audit reports has been increasing year by year,and the audit of water environmental performance has achieved significant results.Environmental audits are related to the interweaving of environmental biology subjects and internet technology subjects.They have strong standards.Due to the complex audit content and rough audit evaluation,environmental audits are conducted for a relatively short period of time,and auditors are professional in environmental issues.Inadequate auditing and follow-up education and relatively lagged audit methods have affected the further improvement of auditing results and functions.Therefore,it is of great significance to conduct in-depth research on environmental performance auditing.Based on the new public management theory,fiduciary responsibility theory,and national governance theory,based on a review of research at home and abroad,combined with the analysis of the necessity and characteristics of the environmental audit of water resources,the audit results of the water pollution prevention and control audit in S city were announced.As a background,this paper analyzes the problems of professional resources,auditing issues,audit evidence acquisition,and audit evaluation problems and causes of water pollution prevention audits in S city.Combining the latest requirements of the 13th Five-Year Plan and the Nineteenth National Congress of the Communist Party of China,targeted re-construction of the environmental performance auditing system for water resources will be carried out,and an audit evaluation will be conducted on the prevention and control of water pollution in S city.Finally,according to the problems existing in the audit of water pollution prevention and control in S city,the countermeasures to optimize the environmental performance audit of water resources are put forward.
Keywords/Search Tags:Performance audit, Environmental audit, Water resources performance audit
PDF Full Text Request
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