| As the public goods of the whole society and human beings,with the rapid development of the economy and society,the environmental problems are becoming more and more serious.Therefore,the government needs to comprehensively rectify the environment through administrative means.As part of the overall environment,the Chinese government has invested a large amount of money to manage water pollution.In the context of the big environment,the special auditing of the government audit department has been continuously strengthened,exploring new audit methods and enriching the original audit content on the basis of the original.Strengthening and rectifying the performance audit of water pollution prevention and control,and conducting special audits to ensure that the collection and use of special funds conforms to the formal channels,and the development of water pollution prevention and control work can be promoted after the audit is strengthened.In recent years,most of the water environment performance audit projects are based on the resource and environmental value theory,emphasizing the economics of environmental management and emphasizing the cost of environmental resources.In terms of research methods,this paper starts from the three theories of trustee environmental responsibility theory,sustainable development theory and external diseconomies theory,and organizes and analyzes the relevant theoretical and practical work experience of domestic and international government performance audit in the content of research.To evaluate the current status of water environment performance audit in China,and to analyze and summarize the actual audit process of audit cases in combination with the cases of urban sewage waste disposal in nine provinces and cities.In addition to auditing the economic benefits it generates,it focuses on the evaluation of audit methods used for environmental and social benefits.The theory and practice method are used to conduct research on environmental performance audit of water pollution prevention and control.Based on the case of urban sewage treatment in nine provinces and cities,what problems exist in the environmental performance audit of China’s water pollution prevention and control,what are the reasons for these problems,and what are the countermeasures to deal with these problems,so as to prevent water pollution The performance... |