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在乡村振兴战略逐步深化进程中，农村生态环境保护成为提升农村人居环境水平、促进农村全面发展的重要环节，而农村环境绩效审计也成为改善农村人居环境、减少农村生态环境污染、建设美丽乡村的有效监管措施之一。然而随着我国农村经济的不断发展，农村生活垃圾种类与数量也随之增加，所造成的环境污染问题日益增多，处理农村垃圾的能力逐渐跟不上农村居民生活水平与消费观念的现代化转变。由于受到城乡经济发展不平衡的限制，环境绩效审计的实施开展主要集中在城市地区，农村地区的环境绩效审计的工作仍停留在起步阶段，这一矛盾加剧了环境绩效审计在农村地区的实施与开展。

为加强农村环境绩效审计工作的发展，本文以D市农村生活垃圾治理项目为调研对象，立足于建设美丽乡村、改善农村人居环境从而实现乡村振兴的愿景蓝图和项目目标,选取了政府公共受托责任、可持续发展理论以及5E绩效审计等理论来推动D市农村地区环境绩效审计在实务方面的深入发展,在广泛阅读国内外相关文献前提下对有关农村生活垃圾治理环境绩效审计的相关概念和实际案例进行分析研究。深入基层，通过问卷调查、实地走访等方式对D市农村垃圾治理环境绩效审计现状和效果进行调研，同时对农民环保意识、宣传工作、硬件设施等当地农村发展的基本情况进行详细记录，对当地农村环境绩效审计中存在的相关问题做出有针对性的研究并提出相应的解决对策，基于上述调查数据运用层次分析法构建符合D市农村生活垃圾治理现状的环境绩效审计评价指标体系，并使用环境优值模型进行综合评价。实现D市农村人居环境整治审计程序与审计指标的创新，助力推进乡村振兴，进一步丰富政府公共受托责任、环境绩效审计的理论价值和实践价值。

In In the process of deepening the rural revitalization strategy, rural ecological environmental protection has become an important link to improve the level of rural living environment and promote the overall development of rural areas, and rural environmental performance audit has become one of the effective regulatory measures to improve rural living environment, reduce rural ecological environmental pollution, and build a beautiful countryside. However, with the continuous development of our rural economy, the types and quantities of rural household garbage also increase, resulting in increasing environmental pollution problems, and the ability to deal with rural garbage gradually cannot keep up with the modernization of the living standard and consumption concept of rural residents. Due to the restriction of unbalanced economic development between urban and rural areas, the implementation of environmental performance audit is mainly concentrated in urban areas, while the work of environmental performance audit in rural areas is still at the initial stage. This contradiction intensifies the implementation and development of environmental performance audit in rural areas.

In order to strengthen the development of rural environmental performance audit, this paper takes D City's rural household garbage treatment project as the research object. Based on the vision blueprint and project objectives of building beautiful countryside and improving rural living environment so as to realize rural revitalization, theories such as government public fiduciary responsibility, sustainable development theory and analytic hierarchy process are selected to promote the in-depth development of environmental performance audit in rural areas of D City in practical aspects. Based on the premise of extensive reading of relevant domestic and foreign literature, the environmental performance of rural household garbage treatment is analyzed The relevant concepts and practical cases of performance audit are analyzed and studied. Go to the grassroots level, investigate the status quo and effect of environmental performance audit of rural garbage treatment in D City by means of questionnaire survey, field visit, etc. At the same time, make detailed records of farmers' environmental awareness, publicity work, hardware facilities and other basic conditions of local rural development. Relevant problems existing in local rural environmental performance audit are studied and corresponding countermeasures are proposed. Based on the above survey data, AHP is used to construct an environmental performance audit evaluation index system in line with the treatment of rural household garbage in D City. To realize the innovation of audit procedures and audit indicators of rural residential environment improvement in D City, help promote rural revitalization, and further enrich the theoretical and practical value of the government's public fiduciary responsibility and environmental performance audit.