Research On Performance Audit Of Y County Wetland Park Project

As one of the three major ecosystems of the Earth,wetlands play an extremely important role in ecological balance.In recent years,the wetland occupation and the wetland water environment and soil pollution have brought huge threats to the wetland system.The restoration of wetland ecological protection has become one of the key tasks of the governments at all levels.In particular,since the General Office of the State Council issued the Notice on Printing and Disposing the Wetland Protection and Restoration System,all levels of government have increased their investment in wetland protection and restoration.The wetland protection and restoration projects with wetland parks as the main method are increasing.By the end of 2016,China The number of national wetland parks has reached 705,and the approval of provincial-level wetland parks has been highly praised by local governments and has increased rapidly.A large amount of public funds have been invested,but how effective wetland restoration is,and how the performance of wetland protection and restoration funds is utilized has become a hot spot for stakeholders such as the government and the public.Performance auditing is an effective way to supervise and evaluate the rationality and effectiveness of public funds utilization.It can effectively supervise this important environmental project of wetland park project.The performance audit of wetland park project will become the inevitable result of wetland protection and restoration work.trend.As an emerging public investment project,the implementation of the performance audit of the wetland park project is still under investigation.At present,the grassroots audit institutions are still in the regular audit of the wetland park project audit practice,lacking comprehensive supervision over the overall situation of the project,which is not good.The ground reflects the comprehensive performance of the wetland park project.This paper selects the Y County Wetland Park Project as a specific case,starting from its audit status and existing problems,in order to explore the audit mode and audit focus of the performance audit of the Y County Wetland Park project,and provide certain results for the performance audit of the wetland park project performance audit.The idea of learning.The introduction part of this paper mainly introduces the research background,research significance,and relevant domestic and international research status.The second chapter defines the concept of wetland and wetland park project performance audit,and expounds the theoretical basis of the article research.The third chapter is the analysis of the status quo of the audit practice of the Y County Wetland Park Project.Also the necessity of exploring the performance audit mode of the Y County Wetland Park project and implementing performance audit is pointed out.The fourth chapter combines the shortcomings of the project audit status and the relevant guiding principles of the wetland park project industry norms,and designs the auditing ideas of the Y County Wetland Park project performance audit,and analyzes the key points and objectives of the audit.The fifth chapter implements performance audits on project investment decision-making,public resource use,project management,and project construction effectiveness for the identified audit priorities,and gives evaluation.The public resource use audit includes two aspects: the management and use of public funds and the planning and utilization of public land;the project management audit includes the establishment and implementation of the project management system and the implementation of the wetland protection policy;Including economic benefits,social benefits,and environmental benefits.The sixth chapter,through the review of the Y County Wetland Park project and the knowledge of wetland management,points out the factors affecting the effectiveness of wetland protection and restoration during the project development and management,and puts forward some suggestions for further improving the performance of the Y County Wetland Park project.Finally,the conclusions of the performance audit of the Y County Wetland Park project are obtained.In general,the investment decision,planning and design and project management of the Y County Wetland Park project are reasonable and in compliance with the requirements of economy,efficiency and fairness;Various wetland protection systems and policies have been formulated and implemented.The project has brought positive economic,environmental and social benefits,and promoted the economic development and living environment improvement of Y County,reflecting the effectiveness and environmental aspects of the project.