Research On The Performance Audit Of Water Pollution Special Funds

In recent years,China's economic achievements have attracted great attention,and the environmental problems are also prominent.So the report of the Nineteenth National Congress of the Communist Party of China pointed out that we should unswervingly adhere to the basic national policy of protecting the environment,pay attention to economic development,and at the same time pay attention to environmental protection,and take the road of green development.Performance audit of water pollution special funds is an important link in environmental protection work.It is an important means to promote the implementation of the national green development concept,constantly strengthen and standardize the management of water pollution special funds,and improve the efficiency of the use of water pollution special funds.In recent years,China's economic achievements have attracted great attention,and the environmental problems are also prominent.So the report of the Nineteenth National Congress of the Communist Party of China pointed out that we should unswervingly adhere to the basic national policy of protecting the environment,pay attention to economic development,and at the same time pay attention to environmental protection,and take the road of green development.Performance audit of water pollution special funds is an important link in environmental protection work.It is an important means to promote the implementation of the national green development concept,constantly strengthen and standardize the management of water pollution special funds,and improve the efficiency of the use of water pollution special funds.This paper introduces the case of performance audit of water pollution special funds in X city from audit background,audit preparation stage,audit implementation stage and audit end stage.This paper uses comparative analysis method to analyze and study the existing problems and causes of audit.This paper summarizes the following five problems: singleknowledge structure of auditors,lack of follow-up audit of water pollution prevention and control projects,over-reliance on government audit,lack of joint efforts of government departments,lack of scientific performance evaluation system of water pollution funds.Then,aiming at the above problems,a series of suggestions are put forward,such as strengthening the construction of audit professionals,perfecting follow-up auditing,strengthening the integration of government auditing,social auditing and internal auditing,promoting multi-department collaborative auditing and improving the performance evaluation system of water pollution special funds.This paper uses analytic hierarchy process and fuzzy evaluation method to improve and improve the performance evaluation system of water pollution special funds in X city.The improved performance evaluation system can accurately calculate the specific scores of each kind of evaluation index,and provide more scientific guidance for performance audit of water pollution special funds.In addition,the combination of environmental audit and performance audit is used to evaluate the economy,efficiency and effectiveness of policy completion.On the basis of the traditional performance audit "5E" theory,the theoretical structure of "5E+P" which integrates the resources of other regulatory departments is tentatively put forward.On the basis of the traditional performance audit theory,the theory of "5E+P" focuses on the professional indicators of water pollution.The combination has a certain foresight and enriches the performance audit theory of water pollution special funds to a certain extent.