生态文明建设背景下我国水污染治理绩效审计的理论与实践研究

Research on Theory and Practice of Performance Audit of Water Pollution Control under the Background of Ecological Civilization Construction

生态文明建设背景下,水污染治理是环境治理工作的重点,而水污染治理绩效审计则是评价水污染治理工作的重要手段,是保护水资源的一个有效举措。以水污染治理绩效审计的理论构建为基础,明确水污染治理绩效审计的本质、目标、主体,从项目运营、公共资金投入、政策落实情况、污染治理效果等方面来确定审计内容,并以整个水污染治理流程为视角,从源头、过程和末端三个环节来阐述绩效审计的震慑、揭示和反馈作用机制,并从落实审计处罚与追责问责制度、加强与流域内相关政府部门合作、构建水污染治理绩效审计评价体系、实施全流程跟踪审计模式等方面探讨了绩效审计的实施路径,以期进一步促进水污染治理绩效审计的发展。

In the context of ecological civilization construction,water pollution control is the focus of environmental governance,and water pollution control performance auditing is an important means to evaluate water pollution control work,and it is also an effective measure to protect water resources.This paper is based on the theoretical construction of water pollution control performance audit,clarifies the nature,objectives,and subjects of water pollution control performance audit,and determines the audit content from the aspects of project operation,public capital investment,policy implementation,and pollution control effects.From the perspective of the entire water pollution control process,the performance audit’s deterrence,disclosure and feedback mechanism is explained from the source,process and end of the three links,and from the implementation of the audit penalty and accountability system,and strengthen the relevant government departments in the basin cooperation,construction of water pollution control performance audit evaluation system,implementation of the whole process follow-up audit model and other aspects discussed the implementation path of performance audit,and further promoted the development of water pollution control performance audit.