Research On The Construction And Application Of Government Environmental Performance Audit Evaluation System

Water resource is necessary to provide basic condition for human survival and development.With the rapid development of the economy,the industrializati on and urbanization have been continuously improved while the problems of wa ter environmental pollution and lake resources have become increasingly promine nt.These problems have become an important factor to restrict the economic de velopment of relevant regions,which have attracted great attention of the gover nment.The 19~thh CPC National Congress proposed that we should firmly establis h the concept of socialist ecological civilization and promote a new pattern of modernization in harmonious development of man and nature.Protecting the env ironment of water resources and controlling environmental pollution are responsi bilities and obligations of the government.Therefore,the government has investe d a large amount of human resources,material resources and funds to control a nd prevent environmental pollution.In order to ensure the economic efficiency a nd effectiveness of implementing the government’s environmental management pr ojects,environmental performance of the government audit was carried out.Re searches on environmental performance audit of China’s government started late,and the government has not formed a systematic government environmental per formance evaluation index system.Therefore,it is necessary to select the evalua tion indicators to construct relevant evaluation system.It is significant for resear ches on government’s environmental performance audit to promote the managem ent of government departments,work efficiency,management effectiveness and c ontrolling benefits by national audit.The main research of this paper is as follows.The first,it reviews the research process and current situation of environmental performance audit and government environmental performance audit evaluation system at home and abroad.It is pointed out that government environmental performance audit is an activity to evaluate government environmental management projects based on sustainable development theory,fiduciary responsibility theory,environmental resource value theory and national governance theory.The second,it analyses the elements of the government environmental performance audit evaluation system,puts forward the concept definition,defines the principles and standards for the construction of the evaluation system,and lays a good foundation for the government environmental performance audit evaluation index system.The third,this paper aims to construct a set of index system for government environmental performance audit evaluation of plateau lake environmental management projects.Through the combination of macro and micro standards,it use the PSR model as the framework to select indicators to ensure the comprehensiveness of evaluation indicators.It applies analytic hierarchy process(AHP)to assign weight to indicators for improving the scientificity of system construction.And The environmental merit model and the fuzzy comprehensive evaluation method are selected to comprehensively evaluate the index system so that the performance evaluation results can be obtained.The forth,acconding to analyze the annual environmental merits of the project and the results of the uzzy comprehensive evaluation,it concludes that the implementation results of the Dianchi treatment project are significant,and the performance level is“excellent”;It validates the feasibility of the evaluation index system,and puts forward suggestions for improving the environmental governance benefits of Dianchi Lake Basin.The end,It is hoped that providing experience for the study of other areas of government environmental performance audit and the unification of evaluation criteria.