Take L District Water Conservancy Bureau As Research Example On Audit Evaluation Of Economic Responsibility Based On Government Entrusted Environmental Protection

Following the great decision of the Third Plenary Session of the Eleventh Central Committee to carry out reform and opening-up in an all-round way,the Chinese government,with the support of policies,has made arduous efforts by the people,made great progress by various units and made rapid progress in China's economy and society.In just 40 years,we have made remarkable achievements.In the process of development,all sectors of society focus on pursuing economic interests and economic efficiency while neglecting the protection of ecological environment closely related to it.Only GDP theory has brought many problems to our environment,such as air haze,land desertification and so on.Spring dust weather rages in northern provinces,and indirect land pollution caused by water pollution is prominent,because of haze and water pollution.There are not a few people suffering from diseases,and the ecological environment is facing great challenges.In view of the environmental problems,the Party and the government have made various efforts to carry out comprehensive management in recent years.General Secretary Xi has repeatedly stressed that the green mountains are the golden mountains and the silver mountains.The report of the Nineteenth National Congress of the Party also clearly points out that the construction of ecological civilization is the great plan for the sustainable development of the Chinese nation.Under the social system of our country,the government,as the main body of macroeconomic regulation and control,plays a decisive role in environmental protection and governance while fulfilling its social and economic responsibilities and effectively governing.Audit,as a barrier to maintain the healthy operation of society,can supervise,verify and evaluate both the market and the government,especially the state audit.It is particularly important for the government,as the agency of the state power,to carry out the audit well under the broad economic responsibility of the entrusted environmental protection responsibility.Based on the theories of sustainable development,fiduciary responsibility and immune system,this paper points out the current situation of environmental damage and serious shortage of government economic responsibility audit practice.Then,according to the principles and policies formulated by the state for environmental governance,it breaks the boundary of previous government economic responsibility and constructs a new evaluation of government economic responsibility audit under fiduciary environmental protection responsibility.Then,based on the newly constructed evaluation model,taking the data of L District Water Conservancy Bureau of Y City as an example,and using the method of fuzzy comprehensive evaluation,the paper carries out an empirical evaluation of the economic responsibility auditing of the head of the unit.Finally,according to the evaluation results,it puts forward specific measures to improve the auditing from macro and micro dimensions.It is hoped that this study can promote the construction of ecological civilization and the full implementation of leadership responsibility,provide a reference for the practice of government economic responsibility audit,and ultimately ensure the coordinated development of our economy and environment.The implementation of green mountains is Jinshan Yinshan.