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解决农村生活污水问题对于农村环境的治理非常重要，也是实现乡村振兴战略的关键步骤。随着农民生活质量的不断提高，是农村生活用水量大幅增加，从而导致了农村生活污水量也在逐渐上升。然而大多农村基础设施建设不完备，人们的环境卫生安全意识不高且农村缺乏规范的污水排放系统，导致人们日常生活中产生的污水大都是直排方式。农村生活污水收集处理不当会导致农村水环境的恶化和影响人们的生活健康。近年来，国家加大对农村生活污水治理力度，无论是在资金、技术还是人力方面都不断上升，而审计机关作为监督我国政府工作的重要机构，更应加强对农村生活污水治理项目的绩效审计，充分发挥绩效审计经济性、效率性、效果性的作用。

本文结合受托环境责任理论、“3E”理论、可持续发展理论，采用文献研究法和案例分析法等方法，对L县农村生活污水治理项目的实施及绩效审计现状进行深入分析。首先，通过分析L县农村生活污水治理项目的背景，结合L县对农村生活污水治理目的绩效审计现状，进而指出L县农村生活污水治理项目绩效审计所存在的问题，包括评价指标构建不完善、审计评价方法落后等；之后利用PSR模型构建绩效审计评价体系，采用层次分析法进行权重确认，并利用模糊综合评价法进行总体评价，得出总体评分。在此基础上，构建了绩效审计评价体系，然后用评价指标对L县农村生活污水治理项目绩效审计进行测评；最后提出改进措施。本文的研究进一步丰富了我国农村生活污水治理项目绩效审计指标体系的构建，推动了我国农村地区生活污水治理项目的建设。

Solving the problem of rural domestic sewage is very important for the management of rural environment and a key step to realize the rural revitalization strategy. As the quality of life of farmers continues to improve, which has led to a significant increase in the amount of rural domestic water consumption, resulting in a gradual increase in the amount of rural domestic sewage. However, most of the rural infrastructure construction is not complete, people's awareness of environmental health and safety is not high and there is a lack of standardized sewage discharge system in rural areas, resulting in most of the sewage produced in people's daily life is direct discharge. Improper collection and treatment of rural domestic sewage will lead to the deterioration of the rural water environment and affect people's living health. In recent years, the state has increased investment in rural domestic sewage management projects, both in terms of funds, technology and manpower are rising, and auditing agencies as an important body to monitor the work of our government, it is more important to strengthen the performance audit of rural domestic sewage management projects, and give full play to the role of performance audit economy, efficiency and effectiveness.

This paper combining the theory of fiduciary environmental responsibility, the theory of sustainable development and the theory of "3E", and using the methods of literature research and questionnaire survey to conduct an in-depth analysis of the implementation of the rural wastewater management project in L County and the current situation of performance audit. Firstly, by analyzing the background of the rural domestic wastewater management project in L County, combined with the current situation of performance audit of rural domestic wastewater management project in L County, and then pointed out the problems of performance audit of rural domestic wastewater management project in L County, including the imperfect construction of evaluation indexes and backward audit evaluation methods; after that, the PSR model was used to construct the performance audit evaluation system, and the hierarchical analysis method was used to confirm the weights, and overall evaluation using the fuzzy comprehensive evaluation method to derive the overall score. Finally, improvement measures are proposed. The research of this paper further enriches the construction of the performance audit index system of rural domestic wastewater treatment projects in China, and promotes the construction of domestic wastewater treatment projects in rural areas in China.