Research Of Performance Audit Evaluation Index For Rural Human Settlement Improvement Based On PSR Model

Improving rural living environment is an important instruction of General Secretary Xi Jinping ’s ecological civilization thought in the report of the 19 th National Congress of the Communist Party of China.The Party Central Committee and the State Council attach great importance to the rural living environment.In 2018,the “Three-year Action Plan for Rural Living Environment Improvement” and other documents were issued.Clearly request to carry out the improvement of rural human settlement environment.As a basic public facilities construction project,rural human settlement environment remediation is an important way for government departments to fulfill their entrusted environmental responsibilities.In the process of rural human settlement environment remediation,are all work tasks maintained in an orderly manner with quality,quantity,and progress? Whether the economic benefits are reflected,whether the environmental benefits are realized after the project implementation,etc.,all need to provide timely feedback to the social public as the client,in order to promote the good operation of the government ’s entrusted environmental responsibility,which is inseparable from the audit of the rural human settlement environment remediation Supervision.At present,China’s overall attention to the performance audit evaluation indicators of rural human settlement environment is relatively low,and it has not specifically built a performance audit evaluation indicator system for rural human settlement environment improvement,which has led audit institutions and auditors to carry out rural human settlement environment.The lack of a certain degree of standardization and objectivity in remediation performance audit work is not conducive to the widespread application and practice of rural human settlement environment remediation performance audit.Therefore,the establishment of a set of suitable evaluation index system enables the auditors to follow the rules and have evidence when carrying out the performance audit of the rural human settlement environment remediation,which is of great significance to the development of the performance audit of the rural human settlement environment remediation in China.The article starts with relevant literature research materials at home and abroad,and sorts out basic concepts such as rural human settlement environment and rural human settlement environment remediation performance audit;then summarizes and summarizes the current status of rural human settlement environment remediation audit,and analyzes the current ruralsettlements in China The problems of environmental remediation performance audit;secondly discusses the necessity and feasibility of constructing rural human settlement environmental remediation performance audit evaluation index system;then using PSR conceptual framework model as the internal logical dimension,constructing 11 pressure indicators and 9states Indicators and 14 response indicators including the rural human settlement environment improvement performance audit evaluation index system,and using the analytic hierarchy process to determine the weight;the final article selects town A rural settlement environment improvement as a typical case to apply to the performance audit evaluation indicators constructed above In the process,the environmental superiority value before and after the implementation of rural human settlement improvement in town A was calculated by means of the environmental superiority model,and the environmental superiority value before implementation of rural settlement improvement in town A was calculated as 1.4166,and the environmental superiority value after implementation was 0.0861.The comparison found that the environment of town A after the implementation of rural human settlement environment remediation Reduce the value of 1.3305,and after the implementation of environmental merit more close to 0,A town rural living environment and treatment for the living environment have a more significant improvement in the situation,to verify the applicability of the index system.