Research On Environmental Performance Audit Evaluation Of Cultivated Land Pollution Control

The heavy metal pollution of arable land threatens food safety and human health,which has attracted great attention from the national government.Since 2014,the government has invested a total of 35.7 billion yuan in the treatment and restoration of farmland contaminated by heavy metals.It is imperative to carry out environmental performance audits of farmland pollution governance for comprehensively evaluating the governance effect and capital use efficiency and revealing the problems existing in the governance process.However,compared with other auditing fields,my country’s environmental audit theory is not yet mature,the evaluation system is not yet complete,and there is not much experience that can be used for reference in practice.Therefore,this article takes the environmental performance audit of farmland pollution control as the research object,sorts out the elements of the audit,builds an environmental performance audit evaluation system,and takes the farmland pollution control of heavy metals in C area as a case for environmental performance audit evaluation.First of all,this article summarizes the current situation and main problems,and analyzes the necessity of environmental performance audits for farmland pollution control.Secondly,based on the theory of fiduciary responsibility theory,new public management theory,sustainable development theory,system change theory,combined with the current situation of farmland pollution control in my country,build a theoretical framework for the environmental performance audit of farmland pollution control.Thirdly,using the logical framework of "input-output",analytic hierarchy process and fuzzy comprehensive evaluation model,construct the environmental performance audit evaluation index system and comprehensive evaluation model of farmland pollution control.Then,the environmental performance audit of the heavy metal pollution farmland treatment project in C area was carried out,and the environmental audit evaluation results were obtained from the three aspects of comprehensive policies,funds,and implementation benefits,and problems were found in its management and operation.Finally,based on the perspective of audit evaluation,suggestions are made for the promotion and application of heavy metal pollution control of cultivated land in area C and environmental performance audit of cultivated land pollution control in practice.