Research On The Construction And Application Of Performance Audit Evaluation System Of Special Funds For Environmental Protection ——Take The Township Sewage Treatment Project In C City As An Example

Over the past 40 years of reform and opening up,China has achieved a historic leap in its comprehensive national strength and international influence.However,whilst making the miracle of speedy economic and social development,it has also accumulated a large number of ecological and environmental problems.How to solve the dilemma of "environmental protection without growth" and "growth without environmental protection" has turn into a pressing difficulty to be worked out in economic transformation.In terms of water resources management,the harmony between government and people is more momentous than the right time and place.However,it is problematic to achieve the requirement of social development by relying exclusively on the government to control the water environment.The introduction of market mechanism has become the general trend.For sewage treatment,many cities in China have introduced the way of government purchase of services smoothly,whereas it is at the primary stage,so the quality of sewage treatment services is difficult to be guaranteed.Therefore,How to play the regulatory role of effective audit,build a reasonable and effective evaluation system and strengthen the performance audit of government purchase of sewage treatment services is the focus and urgent problem to be solved in the current audit work.However,the performance audit of the government’s purchase of sewage treatment services started late,and the theoretical basis and practical experience are still being explored.The targeted and effective audit evaluation index system has changed a main and difficult question of the research.Based on this kind of situation,this paper takes normative research method,case study method,field research method and literature research method as the main research methods,on the foundation of combing the applicable literature,this research sets up the audit evaluation index system of the government’s purchase of sewage treatment service funds,and takes the C municipal government’s purchase of sewage treatment service projects as an example,so as to offer some reference and evidence for promoting the performance audit of the government’s purchase of sewage treatment service funds.Specifically,the article includes six parts.Firstly,this paper cards the applicable research and constructs from both China and overseas for consolidating the theoretical basis;Secondly,it summarizes the practical experience of performance audit of government purchase service funds,analyzes the problems involved in audit evaluation,and grasps the key points;Then,based on theoretical research and practical work experience,combined with the practical needs of policy implementation and fund use supervision,this paper constructs the performance audit evaluation index system of government purchase of sewage treatment services,and uses the combination weighting method to determine the index weight;Next,take the project of C City as an example,and verify the rationality and effectiveness of the index system at the same time;Finally,in view of the practical problems existing in the performance audit and evaluation of the government’s purchase of sewage treatment services,this paper proposes counterplots and refuses,in order to encourage the standardized advance of the government’s procurement of wastewater therapy services,boost the changing of government functions and upgrade environmental construction.