| In order to speed up the implementation of the "Five-sphere Integrated Plan" and the "Four-pronged Comprehensive Strategy" guidelines,the construction of ecological civilization was selected as the focus of the national strategic objectives in the 18 th National Congress.At the present stage,China’s economy is at a critical stage of transition from rapid development to high quality development,and protecting existing achievements and continuously optimizing the environmental ecology are the key bases for promoting high quality development goals.In 2022,as a key point in the Battle of Pollution Prevention and control in China,we should vigorously promote the implementation of the work of ecological and environmental protection during the 14 th Five-Year Plan Period to serve the overall situation of national green development.In this context,how to carry out water environmental protection and rehabilitation and enhance the effectiveness of water pollution sources treatment will be the focus of government at all levels during the 14 th Five-Year Plan Period.In order to achieve new progress in the national strategy of comprehensive green transformation,the central government is expected to arrange 23.7 billion yuan in 2022 to the field of water pollution prevention and control work,an increase of 2 billion yuan over the previous year,with a growth rate of 9.22%.It can be seen that the Chinese government is making great efforts to control water pollution,focusing on key aspects and keeping an eye on key areas,and making sufficient preparations to fight the key battles of pollution prevention and control.However,at present,the environmental audit work in China has been carried out late,especially the performance audit of water environmental management.Not only has the theory not yet formed a more mature system,in practice has not accumulated a certain rich and mature experience to draw on,the relevant practice standards,work guidelines and supporting initiatives are still to be further explored.In addition,the water environment management and has a number of work nodes,the project spans a long period of time,the amount of supporting funds and other characteristics.Therefore,how to build a scientific and feasible evaluation index system is to promote the "main line" of China’s water environmental management performance audit work.Based on the existing research results in the field,this paper constructs an appropriate evaluation index system in the field of water environmental management performance audit with "input-management-output-benefit" as the core backbone,and selects the river management project of City C as an application case for validation.The paper is divided into six parts.The paper is divided into six parts.First,this paper collates the research results of domestic and foreign scholars in the field of water environmental governance performance audit,and briefly explains the relevant concepts and theoretical bases;second,based on the background of the selected topic,we review the development history of water environmental governance performance audit,analyze the remaining problems based on the current practice situation,and hit the pain and difficulties of water environmental governance performance audit practice.Once again,the four dimensions of "input-management-output-benefit" are used to construct a scientific evaluation index system with the underlying logic of AHP,and expert opinions are obtained through questionnaires to determine the weight of each index.Finally,the river management project in City C was selected as a practical application case and evaluated using the environmental merit method to test the evaluation index system designed in this paper for water environmental management performance audit practice.The main innovation of this paper is the selection of evaluation indexes based on hierarchical analysis,based on the laws and regulations currently in place in China,such as the Water Pollution Prevention and Control Law,Ecological and environmental protection planning during the 14 th Five-Year Plan Period,and the Regulations on the Management of Sewage Discharge Permits,etc.Drawing on the mature theoretical basis and evaluation system at home and abroad in this field,and taking full account of the current water environment governance objectives and the difficult and painful points of performance auditing in China,in order to promote the development of water environment performance audit practice in China,make the audit practice more scientific and feasible adaptive standards and methods. |
