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良好的生态环境是人类社会赖以生存和发展的基础。然而，在过去的几年里，由于环境和生态的恶化，环境问题已经成了全世界都在关心的焦点，国民对环境保护的认识也在不断提高。十八届三中全会着眼于统筹中国特色社会主义“五位一体”的总体布局，而以恢复和保护为主的水体环境的治理也就成了推动生态文明建设的一项重要任务。近几年，我国及 S 省对 F 河流域的水体进行了大规模的整治。为了验证、监督环境治理的运作结果，评价其能否实现对 F 河流域水环境的改进，就必须对其展开环境绩效审计，从而对其社会、经济和环境效应进行评估。

本论文主要的研究目标是评价 F 河流域水环境污染治理绩效审计。首先，从国内和国外的研究现状出发，对已有的关于水环境污染治理绩效审计的相关文献进行了研究分析。当前，还没有一组比较完善成熟的评价指标可以被用于实际工作中，而且更多的关注是在资金方面的评价，而缺乏对环境的评价。因此，以 F 河流域水环境治理的现状为前提，以 PSR 模型理念为基础，来选择和确认 F 河流域水环境治理的具体的评价指标，按照 PSR 的理念和层次分析法来确定权重。最后，通过使用环境优值模型，将该方法运用于对该地区实施环境治理前后两期的综合评价，最终得出 F 河流域水环境治理的实施，使得该地区的生态环境状况有了明显的提高。本文期望，在选择与构建 F 河流域的水环境治理绩效审计评价指标的过程中，能够对常规的绩效审计进行视角上的创新，并与 F 河流域的水环境治理的特点相联系，从而为水环境治理绩效审计评价提供有益帮助，促进水环境治理的工作效率的提高。同时也希望在开展其他领域的环境绩效审计工作中，能够充分考虑到相关的环境技术指标和 PSR 的理论框架，从而为其它领域或区域的水环境治理绩效审计工作开拓新思路。

A good ecological environment is the basis for the survival and development of human society. However, in the past few years, due to environmental degradation and ecological deterioration, environmental issues have become the focus of concern all over the world, and the public's awareness of environmental protection has been continuously improved. The Third Plenary Session of the 18th CPC Central Committee focused on the overall layout of the "five-in-one" socialism with Chinese characteristics, and the governance of the water environment focusing on restoration and protection has become an important task to promote the construction of ecological civilization. In recent years, China and S Province have carried out large-scale remediation of the water bodies in the F River Basin. In order to validate and monitor the operational results of environmental governance and evaluate whether it can achieve improvements to the water environment in the F River Basin, it is necessary to conduct environmental performance audits to assess its social, economic and environmental effects.

This paper takes the audit evaluation of water environment governance performance in the F River Basin as the main research objective. Firstly, based on the research status at home and abroad, the existing literature on the performance audit of water environment pollution control is studied and analyzed. At present, there is no set of relatively complete and mature evaluation indicators that can be used in practical work, and more attention is paid to financial evaluation and lack of environmental evaluation. Therefore, based on the current situation of water environment governance in the F River Basin and based on the concept of PSR model, the specific evaluation indicators of water environment governance in the F River Basin are selected and confirmed, and the weights are determined according to the concept of PSR and analytic hierarchy. Finally, by using the environmental superiority model, the method is applied to the comprehensive evaluation of the two periods before and after the implementation of environmental governance in the area, and finally the implementation of water environment governance in the F River Basin has significantly improved the ecological environment status of the region. This paper expects that in the process of selecting and constructing the water environment governance performance audit evaluation indicators in the F River Basin, the perspective of conventional performance audit can be innovated, and it can be linked with the characteristics of water environment governance in the F River Basin, so as to provide useful help for the audit and evaluation of water environment governance performance and promote the improvement of the efficiency of water environment governance. At the same time, it is also hoped that the relevant environmental technical indicators and the theoretical framework of PSR can be fully considered in the environmental performance audit work in other fields, so as to bring new thinking to the audit of water environmental governance  in other fields or regions.