Study On The Construction Of Performance Audit Index System For Water Pollution Management ——Taking The S River Basin As An Example

With the development of China’s economy and rapid social progress,people’s quality of life is also improving.While enjoying the convenience brought by development,people are also increasingly concerned about the damage caused to the environment by economic and social development.At present,water pollution has become one of the most important and difficult environmental problems in China.Water is an important basis for people’s survival and economic development,therefore,water pollution control has become an important element in China’s environmental governance and protection work.One of the two main issues raised by the INTOSAI at its 20th general assembly was "Environmental auditing and sustainable development",and our CNAO has also been actively promoting environmental performance auditing.Therefore,it is important to carry out performance audits of water pollution control in the auditing work of government auditing institutions to promote the effective prevention and control of water pollution and water environmental protection,and thus achieve sustainable development.One of the important elements of water pollution control performance audits is the audit evaluation,based on which the control activities can be improved and improved,so as to improve the performance of water pollution control and achieve the purpose of control.A scientific and reasonable audit evaluation helps to identify problems and take corresponding countermeasures in a timely manner,and the prerequisite for a scientific and standardised audit evaluation is to build a set of scientific and reasonable evaluation index system.In view of this,the thesis takes the water pollution governance performance audit index system as the research object,based on the research background and relevant theoretical research,proposes the purpose of the research and briefly explains the significance of the research,roughly determines the key content of the research and the main methods used in the research process.Combining the current situation of water pollution governance performance auditing in China,analyzing the problems and exploring the causes of the problems,the research on the evaluation index system of water pollution governance performance auditing is launched.In the setting of evaluation indicators,the content of indicators is enriched and a relatively complete evaluation indicator system is constructed to meet the needs of sustainable development;in the determination of the weights of evaluation indicators,the hierarchical analysis method is used to assign weights to each indicator,and more attention is paid to indicators of higher relative importance;in the scoring of evaluation indicators,the expert questionnaire method is used to evaluate the indicators.Finally,the S River basin is used as an example to verify the rationality and feasibility of the constructed evaluation index system,in the hope that this will provide a reference for the government’s performance audit work on water pollution management and effectively play the supervisory role of auditing in the construction of ecological civilization.