Research On Environmental Performance Audit Evaluation System Of Water Pollution Management In Lake J

Pollution prevention and control is one of the three major battles in China,and is also the key to whether China will be able to build a moderately prosperous society by the end of 2020.Therefore,according to the specific situation of rivers and lakes in each province,China has carried out a series of water pollution control projects in conjunction with environmental management departments,and the investment in special funds for pollution control is also increasing,with the goal of doing everything possible to restore the water quality of China,improve the The aim is to restore water quality,improve the ecological environment and enhance the well-being of the population.In order to promote the efficiency and effectiveness of water pollution control projects,China’s Audit Office has also started to actively carry out environmental performance audits.Only through scientific and effective evaluation of water pollution control can problems with control projects be identified in a comprehensive and systematic manner,ensuring the accuracy of environmental performance audit results and the relevance of audit recommendations.The core of water pollution control performance auditing is the scientific evaluation of the economy,efficiency and effectiveness of the project,as well as legal compliance,so the establishment of a set of scientific evaluation index system is crucial to environmental performance auditing.Although the research and practice of environmental performance auditing in China has been increasing in recent years,there is still no unified evaluation standard for environmental performance auditing in China,and therefore there is no recognised systematic system of environmental performance auditing evaluation indicators.It is of theoretical and practical significance to study this issue from this perspective.As most of the subjects carrying out environmental performance auditing in China are the government,this paper focuses on government environmental performance auditing,firstly,it composes the current situation of scholars’ research on environmental performance auditing and evaluation index system at home and abroad,and takes sustainable development,public fiduciary responsibility and environmental resource value as the basic theory of this paper’s research,under the tone of a large amount of literature and theoretical foundation,this paper focuses on the study of environmental This paper focuses on the construction of an evaluation system for environmental performance auditing,using the PSR conceptual framework as the basis for the construction of the evaluation system,and combining the audit objectives with the three levels of pressure-state-corresponding in the PSR framework for the selection of indicators,and considering both qualitative and quantitative indicators when making the selection of indicators to be able to comprehensively and systematically evaluate the financial,environmental and social benefits of the project.After constructing the evaluation index system,the hierarchical analysis method was used to determine the weights of the indicators,followed by an elaboration of the environmental performance audit of Lake J water pollution management from four aspects:audit preparation stage,implementation stage,reporting stage and follow-up audit stage.In order to better evaluate the environmental management fiduciary responsibility of the water pollution management department of Lake J,the environmental performance audit system is applied to the specific case of Lake J water pollution management project,the relevant index data is collated,the environmental merit model is applied to arrive at the final performance audit evaluation results,and finally four safeguard measures are proposed for the operation of the evaluation index system.