Performance Audit Of Water Resources Protection

Since the Third Plenary Session of the Eighteenth Central Committee and the Fifth Plenary Session of the Fifth Central Committee of the Communist Party of China,the Nineteenth National Congress of the CPC has repeatedly put forward the requirements for the outgoing auditing of natural resources and the development of green environment protection.The Nineteenth National Congress of the CPC has once again proposed that our country should build the modernization of harmonious coexistence between man and nature,and put forward the requirements for the Importance.The battle of pollution prevention and control is the key period of ecological environment construction in China.The state continuously invests huge funds in environmental protection.As an important means of national governance and supervision,auditing should play its unique role in auditing and evaluating environmental protection governance in China.Firstly,based on the government environmental performance audit,this paper studies the definition and characteristics of environmental performance audit,so as to make a preliminary understanding of water resources performance audit,strengthen the definition of the concept,objectives and characteristics of water resources protection performance audit,and then take the five development concepts,the concept of the use of ecological environment resources and sustainable development as the main theoretical basis for the follow-up water resources.Protect the breakthrough point of case study and evaluation of performance audit.This paper analyses the concrete measures and results of water resources protection in various stages in China.Through consulting the announcements of the Ministry of Water Resources,it collects the latest information of water resources,water supply capacity and water resources quality,and evaluates the present situation of water resources in China.It can be seen that China is still a big water shortage country,and water resources protection work is still in progress.Next,the paper makes a statistical analysis of the performance audit of water resources carried out by the state,which can be roughly divided into three stages,then summarizes the specific audit work of these three stages,and finally makes a simple evaluation of the performance audit of water resources protection.In this paper,case study method is selected to study the background,planning,process and effectiveness of water supply and environmental governance projects in Jiangsu Province.Audit scope and evaluation criteria are elaborated in detail.Through statistical calculation of fund utilization and project completion ratio over the years,the project completion is evaluated.Through the analysis of a series of irregularities,management,performance and follow-up rectification problems found in the audit process,the deficiencies of this performance audit are summarized.Based on the above theory and case study,this paper puts forward five suggestions for improving the performance audit of water resources protection,including expanding the scope of audit,improving the evaluation criteria,improving the index system,adjusting the audit objectives,and the latest foreign water resources protection mechanism.Finally,the conclusion summarizes the shortcomings of the current national water resources performance audit,such as professional knowledge,insufficient manpower and limited time to carry out work.It is hoped that with the maturity of massive data and network technology,the national audit department can try to develop a new audit model,improve the performance audit of water resources protection,and help departments at all levels to carry out water resources protection workers.The results achieved the expectations of the state and the public.At the same time,it also puts forward good ideas for the future auditing departments to help the national green economic development and ecological environment construction after they intervene in the field of environmental auditing.