Research On Evaluation Index Of Government Water Environment Performance Audit Based On PSR Model

Nowadays,the water environment pollution is becoming more acute and the awareness of environment protection of the country is improving.As a supervision mechanism for the performance of government economic accountability,water environment performance auditing is an effective measure to relieve water environment pressure.Whether the water environment performance auditing is practically implemented depends on a scientific evaluation system,yet so far there is not a uniform and recognized quantitative one.As an advanced resources and environment management system,Pressure-State-Response,or PSR,is devoted to describe the causal relationship between mankind and the environment,which is widely applied in the work of environment evaluation.Therefore,based on PSR model,this paper establishes evaluation indicators for the government water environment performance auditing to improve the traditional evaluation system,thus to make it more pragmatic.First,from the perspective of the transfer from traditional financial auditing to performance auditing,this paper starts with the goal of economy,efficiency and effectiveness of performance auditing and regards the responsibility list of water environment as the basis.Furthermore,this paper respectively combines the decision-making responsibility,supervision responsibility and implementation responsibility with the mechanism of PSR,and rethinks and rebuilds the current government water environment performance auditing evaluation indicators.The new indicators take the particularity of environment governance into consideration and pay more attention on the effectiveness of environment governance.These indicators are the further development and improvement of traditional performance evaluation system.Second,this paper uses the principal component analysis and entropy method to identify principal components and their weight,and calculates the scores and ranks of provincial water environment performance auditing efficiency in 2016.The results of the research are:(1)The evaluation method is scientific and targeted.The principal component analysis and entropy method,as the subjectivity and objectivity,complements each other in this paper.(2)Pressure indicators have a notable influence on the government water environment performance auditing.(3)The scores of water environment performance auditing indicators significantly vary in different provincial governments.(4)The water environment governance at provincial level is relatively slow.In conclusion,this paper suggests strengthening the auditingaccountability mechanism in the basis of theoretical analysis and empirical results;enhancing the capability of environment auditing personnel;establishing a coordinated mechanism that environment supervision entities interact with each other actively;improving the evaluation system of government water environment performance auditing.