Analysis Of Problems And Countermeasures Of Water Environment Audit In China

Water is the source of life,and is an important resource for human survival,China’s total water resources are abundant,but the per capita occupancy is only a quarter of the world average,due to pollution such as life and industrial production,China’s water environment is worrying.The government audit department is an important functional department of the state,which plays the role of supervision and evaluation in water environment audits.As the importance of ecological civilization is further clarified by the18 th National Congress of the Communist Party of China,the role of government audit departments in the construction of ecological civilization has become more important.Improving the level of water environment audit and carrying out water environment ecological restoration in H area will become a strong driving force for achieving green development and is of great significance.At present,China has carried out a series of water environment audit practice work and achieved certain results,but there are still many shortcomings in practical work.At present,China’s water environment audit mainly focuses on the implementation of important projects and major policies,the audit method is mainly special fund audit and compliance audit,the audit basis is not perfect and the standard has not established a complete system,the above factors have a great impact on the development of water environment audit and the quality of audit results,it is difficult to give full play to the role of water environment audit in promoting the sustainable development of water environment.From the perspective of linking theory with practice,this paper mainly adopts the methods of literature research and case analysis,uses the theory of sustainable development,the theory of public fiduciary responsibility and the theory of "two mountains" to analyze the origin and development of water environment audit,and explains the meaning,elements and characteristics of water environment audit.Based on the existing theory of water environment audit in China,combined with the specific situation of water environment audit in H area,this paper analyzes the audit process and existing problems,puts forward countermeasures and suggestions to optimize water environment audit according to the problems existing in this audit,and provides materials for China’s water environment audit research.By analyzing the overview of water environment audit projects in H area,this paper first introduces the audit process,audit results and audit suggestions,and points out that there are problems in this audit,such as irregular water environment audit process,imperfect audit basis and indicators,difficulty in meeting the needs of water environment audit,and insufficient audit methods and audit coordination.According to the problems found,reasonable suggestions and countermeasures for optimizing the water environment audit in H area are put forward,so that the water environment audit can play a more efficient role:first,standardize the audit process,starting from four aspects: audit project establishment,audit work arrangement,audit risk and audit rectification,and experience sharing of audit result announcement,to promote the rationality of the audit process;The second is to establish and improve the audit basis and audit evaluation standards,mainly through the improvement of laws and regulations and the establishment of an effective index system;The third is to improve the quality training of water environment talents,and provide a guarantee for the smooth progress of audit work and the reliability of audit results;The fourth is to optimize audit methods,and multiple audit methods are in parallel to escort audit quality;The fifth is to coordinate the forces of governments at all levels in the water environment and implement linkage audits.By exploring the water environment audit project in H area,this paper attempts to provide new thinking for enriching the research system of water environment audit in China,and then enrich and improve the existing water environment audit theory,to play a better role in auditing.