Research On Performance Audit Of Water Resources Management

In recent years,the people began to attach importance to the ecological environment.After the 18 th National Congress,the Constitution of the Communist Party of China pointed out that "to establish the concept of ecological civilization that respects nature,conforms to nature and protects nature,and to enhance the awareness of green mountains and mountains is Jinshan and Yinshan." In the Fifth Plenary Session of the eighteenth central committee,government documents such as "Water Work Guidelines in the New Period" and "Ten Rules of Water" were put forward to provide guarantee for future water conservancy construction and water resources management projects.On the basis of previous relevant research results of scholars,this paper uses case study method,based on fiduciary responsibility theory,sustainable development theory and external diseconomy theory,deeply analyses the current situation and existing problems of water resources management performance audit,and puts forward relevant suggestions according to existing problems.The performance audit evaluation of water resources management includes the efficiency,economy,effectiveness,environment and fairness of water resources management projects(5E).According to the PSR conceptual framework,the performance audit evaluation index system of water resources management is established to evaluate the relevant content.The establishment of the index system is mainly calculated by consulting audit experts who have participated in water resources work and analytic hierarchy process.Based on the comprehensive determination of the relevant literature,the evaluation index system established on this basis will be applied to the performance audit practice of water resources management in Area A of Yunnan Province,and the final score of the performance audit in Area A will be obtained.According to the score,corresponding improvement suggestions will be put forward,with a view to establishing a performance audit evaluation index system of water resourcesmanagement through this case to evaluate the Ministry of Government.The effectiveness of water resources management activities can reflect the problems in the governance process in a more comprehensive and detailed way,and can better realize the accountability system of department leaders.This paper establishes an evaluation index system of water resources management performance audit and applies it to audit cases in Area A.By comparing with the conclusions of traditional audit methods,it draws more detailed audit evaluation conclusions,and puts forward more precise suggestions based on the conclusions.Compared with the content of traditional audit projects,the performance audit index system of water resources management constructed in this paper includes not only the benefit of fund use,but also the benefit of governance,which is innovative to a certain extent.