Research On Performance Audit Of Atmospheric Environmental Governance Based On DPSIR Model

With the continuous improvement of the level of industrialization in China,the problem of air pollution is becoming more and more obvious,and people’s demand for improving air quality is also growing.In the face of people’s demand to improve the air environment,the Party and the state attach great importance to and require audit departments to conduct effective performance audit and evaluation of the government’s air environment governance work,so as to promote the overall improvement of the government’s air environment governance work results and efficiency.However,compared with developed countries,China’s atmospheric environmental performance audit is generally carried out late,and there are serious deficiencies in both theoretical research and practical operation.China urgently needs to study a set of performance audit mode specifically for atmospheric environmental governance.So that auditors can make reasonable performance audit evaluation of the atmospheric environment governance work of relevant government departments on the basis of known data,so as to promote the efficiency and effect of atmospheric environment governance of relevant government departments in China.Therefore,this thesis attempts to construct a complete,standardized and reasonable theoretical implementation framework of performance audit of atmospheric environmental governance,and carries out practical test in xi ’an atmospheric environmental governance work,hoping to promote the overall development of the theory and practice of performance audit of atmospheric environmental governance in China.In general,this thesis intends to use literature research method,normative analysis method and case analysis method to carry out the research.Specifically,this thesis first defines the related concepts of performance audit of atmospheric environmental governance,and analyzes the fundamental role of principal-agent theory,sustainable development theory and DPSIR theory in the theoretical research process of this thesis.Secondly,the thesis discusses the current situation of performance audit of atmospheric environmental governance in China and analyzes in detail the existing problems of performance audit of atmospheric environmental governance in China.Thirdly,a theoretical implementation framework of atmospheric environmental governance performance audit based on DPSIR model is constructed.The theoretical implementation framework not only includes the elements and procedures of atmospheric environmental governance performance audit,but also constructs a relatively complete evaluation system of atmospheric environmental governance performance audit based on DPSIR model and uses analytic hierarchy process to complete the weight calculation,in order to provide audit tools for auditors to "balance hands".Then,in order to test the practicality and feasibility of the above theoretical implementation framework,this thesis takes the atmospheric environment governance work of Xi ’an city as an example to carry out the application test of the above theoretical implementation framework and puts forward corresponding countermeasures and suggestions according to the problems found.Then,this thesis puts forward several targeted measures to ensure the effective implementation of the implementation framework of atmospheric environmental governance performance audit.Finally,the conclusion of this study and the possible deficiencies in this study are presented.At the same time,on the basis of the overall research of this thesis,the future development of performance audit of atmospheric environment governance in China is expected to contribute to the development of the overall cause of performance audit of atmospheric environment governance in China.