Disscussion On Performance Audit Of Sewage Treatment Project

With the deepening of comprehensively deepening reforms,the realistic needs of national governance reform and innovation have put the concept of "performance" on the agenda.National governance needs innovative reforms,performance appraisals,systematic thinking,and overall advancement to achieve synergy and efficiency;Full-scale,open and trustworthy,to achieve performance accountability.In order to improve the government’s ability to perform its duties and performance levels and realize the modernization of the national governance system and governance capabilities,national governance has put forward new requirements and challenges for auditing,so performance auditing came into being.As the concept of performance has been repeatedly mentioned in recent years,in addition to paying attention to the authenticity and legitimacy of funds,audit institutions at all levels have gradually reviewed and evaluated the benefits and effects of the use of funds,especially in the case of available funds.At the moment when ecological environment governance has become the focus under the concept of sustainable development,the audit department has paid more attention to the audit of benefits such as ecological environment resources,and has carried out some performance audit attempts.However,as far as the current situation is concerned,there are still many problems due to the late start of performance auditing,less practice and imperfect theoretical system.For example,the performance audit is actually a financial audit,and the audit is often carried out based on traditional audit concepts and methods;or the audit does not know how to evaluate the performance,and cannot find the existing problems;or the problems found in the audit are not practical Effective rectification or even repeated offenses and so on.Problems such as these make performance auditing empty talk,resulting in the loss of national public resources and the waste of audit resources.Therefore,actively carrying out theoretical and practical exploration of performance auditing,and giving full play to the role of performance auditing in examining the performance of government departments,will help improve the efficiency of government public management and improve the government’s modern governance capabilities.This paper selects the performance audit case of the sewage treatment fee project of the Comprehensive Administrative and Law Enforcement Bureau of City A as the starting point,and analyzes the performance audit procedures implemented by it and the audit conclusions obtained.Existing problems,analyze the causes of the problems and propose solutions in order to achieve the purpose of improving the quality of performance auditing,testing whether government departments perform their duties,and effectively exerting capital benefits,and provide certain reference for other auditors to carry out performance auditing.The main methods used are: research method,case analysis method and questionnaire survey method.By sorting out relevant literatures at home and abroad,it summarizes the emergence and development of domestic and foreign performance auditing theories from three aspects: performance auditing,government performance auditing,and government environmental performance auditing,and introduces the expansion and application of government performance auditing in the field of environmental resources,especially The relevant research cases of performance auditing of environmental protection projects provide a theoretical basis for the discussion of performance auditing of sewage treatment fee projects in the following sections.Judging from the performance audit of the sewage treatment fee project of the Comprehensive Administrative Law Enforcement Bureau of City A and the questionnaire survey of the auditors of City A,it is found that although this audit practice is a brave practice of performance audit,it still reflects some problems: Auditors have insufficient grasp of performance auditing theories and methods,the setting of performance indicators is not scientific and reasonable,and the audit results are not fully utilized.Combined with the relevant theoretical basis and performance audit implementation cases,analyze the causes behind the problems.These problems have both individual causes and common characteristics for the performance audit implementation.After analyzing these problems and causes,specific solutions are put forward,and some suggestions are provided for the performance audit of sewage treatment fee projects and other projects,which will help enrich the development of the theory of government performance audit in our country and promote the improvement of government governance capacity.