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近年来，环境问题和生态问题变成了全世界关注的主要问题之一。就眼前来说，水体、大气污染等严重影响了人类的身体健康；长远而言，全球变暖正融化着北极的冰盖，气候变化每年使得全球数以万计的人口流离失所。工业革命以来，不加节制的污染物排放、热带雨林的滥采滥伐、草原和湿地的荒漠化使得人类遭受了来自大自然的“报复”。

从“绿水青山就是金山银山”到“碳达峰，碳中和”，人类慢慢开始认识到良好的环境和生态是“无价”的，政府对生态环境的重视也达到了前所未有的高度，环保支出占我国GDP的比重逐年上升，政府投资的环境治理项目也不断增多。环境审计作为审计的一个类别，有监督和评价环境项目的天然职能。近年来，绩效审计和环境审计的结合又为环境管理和生态环境保护提供了有益探索。本文正是基于环境绩效审计对生态环境的良好促进作用，以L流域重点治理工程中的水污染治理为例，探索水污染治理绩效审计评价对水环境治理项目及相关各方的有益方面。

本文选取L流域水污染治理作为研究对象具有现实意义，一方面，L流域已经实施了十数年的水污染治理工作，有审计评价基础；另一方面，L流域目前正准备实施新一阶段的综合治理，对上述治理工作实施审计评价有查漏补缺的参考作用。

本文在概念界定部分主要界定了与本文研究相关的一些概念，例如一些为了保护L流域水资源而实施的措施也应该被纳入水污染治理的范畴，并对其原因做了解释说明、鉴于水污染治理与水环境不可分割的关系，对L流域的水环境做了界定。

本文认为治理工作已经提前结束的L流域水污染治理缺乏必要的综合性的绩效审计评价和规范的评价指标，于是借助于PSR模型、层次分析法构建了适用于L流域水污染治理的绩效审计评价指标体系，并应用该体系对L流域水污染治理实施了绩效审计评价，提出了相关整改意见。

PSR模型贯穿于本文水污染治理绩效审计评价的始末，鉴于其较强的逻辑性和因果关系——实际上环境问题也具有因果性，笔者在评价指标的选取、评价指标的整理计算以及最后提出的审计评价及其建议都是以此为基础的。

In recent years, environmental and ecological issues have become one of the main issues concerned all over the world. At present, water pollution, air pollution and soil pollution are seriously threatening human production, life and health; In the long run, global warming is melting the Arctic ice sheet, and climate change displaces tens of thousands of people around the world every year. Since the industrial revolution, the uncontrolled emission of pollutants, the indiscriminate harvesting and deforestation of tropical rain forests, and the excessive reclamation of grasslands and wetlands have caused mankind to suffer "revenge" from nature.

From "Clear waters and green mountains as good as mountains of gold and silver " to "carbon peak and carbon neutralization", mankind slowly began to realize that a good environment and ecology are "priceless", the government's attention to the ecological environment has reached an unprecedented height, the proportion of environmental protection investment in China's GDP has increased year by year, and the environmental governance projects invested by the government have also increased. As a category of audit, environmental audit has the natural function of supervising and evaluating environmental projects. In recent years, the combination of performance audit and environmental audit has provided beneficial exploration for environmental management and ecological environment protection. Based on the good promotion effect of environmental performance audit on the ecological environment, this paper takes the water pollution control in the key treatment projects of L basin as an example to explore the promotion effect of water pollution control performance audit evaluation on water environment treatment projects and relevant parties.

This paper selects the water pollution control of L basin as the research object, which has practical significance. On the one hand, the water pollution control of L basin has been implemented for more than ten years, which has the basis of audit and evaluation; On the other hand, l basin is currently preparing to implement a new stage of comprehensive treatment, which can be used as a reference for the implementation of audit and evaluation of the above treatment work.

In the part of concept definition, this paper mainly defines some concepts related to this study, such as some water resources protection measures should also be included in the scope of water environment governance, and explains the reasons.

This paper believes that l basin water pollution control lacks necessary comprehensive performance audit evaluation and standardized evaluation indicators, so with the help of PSR model and analytic hierarchy process, this paper constructs a performance audit evaluation index system suitable for L basin water pollution control, applies this system to the performance audit evaluation of L basin water pollution control, and puts forward relevant rectification suggestions.

The PSR model runs through the whole process of water pollution control performance audit and evaluation in this paper. In view of its strong logic and causality——in fact, environmental problems also have causality, the author takes this as the basis for the selection of evaluation indicators, the sorting and calculation of evaluation indicators and finally puts forward audit and evaluation suggestions.