我国水环境绩效审计文献综述与展望

Review and Prospect of Water Environmental Performance Audit Literature in China

从我国水污染、水资源、水利工程项目及河道治理项目的绩效审计评价标准等方面,对现有水环境审计相关研究文献进行了综述与评价,提出了在今后研究中应加强对理论的研究、完善审计评价体系,在实践中需要提高审计人员的综合素质,为水环境绩效审计的发展提供支撑。

This paper carried out a comprehensive and systematic summary on the related literature of water environmental audit.On the basis of this,the existing research is reviewed and evaluated from the aspects of water pollution audit,water resources audit,performance audit of water conservancy project and performance evaluation standard of river regulation projects.It is suggested that the research of the theory should be strengthened in the future research,the audit evaluation system should be improved,and the comprehensive quality of the auditors should be improved in the course of practice,which will support the development of water environmental performance audit.