Study On The Water Unvironmental Audit Mode

Water resources are an indispensable resource for human survival and social development.China's water resources are abundant,but per capita water resources are only one-fourth of the world's water resources,water resources are unevenly distributed,and water pollution is serious.As China's population continues to grow and economic construction accelerates further,China's water shortage pollution problem will become more prominent.On June 24,2018,the State Council promulgated the"Opinions of the Central Committee of the Communist Party of China on Strengthening Ecological Environment Protection and Resolutely Fighting Pollution Prevention and Control",which stated that all sectors of society should focus on fighting the clear water.Water environmental protection involves multiple parties.As an important force in the national supervision system,auditing has always played an extremely important function,with absolute advantages and unshirkable responsibilities.China's current water environment audit model is mainly oriented to environmental protection governance planning.Policies,projects,and water quality are the audit content.The water quality compliance is the main evaluation basis,and the method of audit is tracking audit.The audit effect is remarkable.This paper analyzes the characteristics of the subject and object,audit content and audit mode of the audit model,and compares it with the water environment audit model oriented by the people's livelihood.Combined with the practice of the model in the Z basin,it is considered that the model realizes the audit content.The organic combination of point and line,the scope of audit coverage is wide,the audit is focused,and problems can be discovered in a timely,accurate and comprehensive manner,and then problems in policy formulation and implementation,fund raising and use of environmental protection projects,project implementation effects,etc.Defects are mined and targeted recommendations and measures are developed based on actual conditions.This model has played an active role in revealing major violations of laws and regulations in the use of water environmental protection environmental funds and promoting the implementation of national environmental protection policies.However,the practice of the audit model in the Z-flow domain has also exposed some problems,such as the single audit entity,insufficient auditing basis,lack of scientific and rational audit evaluation indicators,etc.The existence of these problems has increased the audit risk and is not conducive to improvement.The audit effectiveness has weakened the supervisory role of the audit.By analyzing the problems exposed by this model,this paper proposes improvement measures from the perspectives of improving auditing basis,constructing the Trinity auditing body,establishing systematic and scientific auditing evaluation indicators,and learning from the experience of foreign advanced water environment auditing,hoping to further improve the current water.The environmental audit mode,in order to better evaluate the development of environmental protection work,give full play to the auditing supervision function,and win the battle of clear water.