The Research On The Follow-up Audit Of The Implementation Of Water Pollution Prevention And Control Policies

Water resource is an indispensable source of life in our daily life.However,with a large number of man-made pollution,industrial and agricultural pollution inevitably led to the increasingly serious pollution of water resources in China,which not only seriously endangers the health of the people,but also goes against the current strategic policy of sustainable development.In 2015,the Ministry of environmental protection,the Ministry of water resources and the national development and Reform Commission,in order to vigorously promote the construction of ecological civilization and conscientiously implement the concept of green development,jointly prepared the "13th five year plan" for water pollution prevention and control.In order to promote green development and effectively ensure the health of the people,the audit department should actively respond to pollution prevention and control,protect the water ecology and ensure the health of the water environment.In 2017,the latest revision of the law of the People’s Republic of China on prevention and control of water pollution also officially incorporated the system of river directors and other contents.From the perspective of government audit,combined with the current situation of the implementation audit of water pollution prevention and control in China,this paper combs and integrates the procedures,characteristics and methods of the implementation audit of water pollution prevention and control policies from two aspects of environmental audit and policy implementation follow-up audit,and compares and combs the implementation follow-up audit of water pollution prevention and control at this stage Research results.In terms of case selection,this paper uses case study method to select X province Huaihe River Basin water pollution prevention and control implementation follow-up audit as a case,X province Huaihe River Basin as an important part of the action plan for water pollution prevention and control,which covers a comprehensive range,and the data has reference value and research significance.In terms of the main content of the paper,the paper deeply discusses the problems existing in the actual cases of audit work,such as insufficient scope of policy implementation tracking audit,difficult access to audit evidence,insufficient information disclosure of audit announcement,low efficiency of audit work,poor implementation of audit results,etc.,and further seeks solutions,such asbroadening audit scope,reforming audit evidence collection methods We will improve the audit announcement system,innovate audit information,and ensure the implementation of the audit results of water pollution prevention and control,and promote and implement the concept of green environmental protection.The emphasis on the follow-up audit of the implementation of the water pollution protection policy is theoretically the enrichment of the environmental audit and the refinement and standardization of the government environmental audit.In a practical sense,it is imperative to protect the water environment and water ecology in the field of audit.The follow-up audit of the implementation of water pollution protection policy is an important part of environmental audit.At present,there are many problems that need further discussion.