会计学院知识库

河长制，作为一种系统化的水资源管理策略，其核心目的在于强化河流、湖泊等水域的维护与治理工作。通过实施这一制度，不仅明确了各级政府和相关部门在水资源管理中的职责，还极大地推动了政府与公众间的协作与参与。河长制强调社会多元参与、民主化决策与责任落实，借助强化的监督与管理机制，致力于提升水环境质量，进而推动生态文明建设的深入发展。该制度的理念在我国首次广泛传播，源于 2007 年太湖蓝藻事件所引发的饮用水安全危机，这一事件凸显了加强水资源管理的重要性与紧迫性。

在构建河流管理体系的过程中，河长制及其绩效审计的实施尤为关键，它们对于提升社会福祉、保障生态安全以及推动经济高质量发展具有不可忽视的作用。然而，在审视我国当前水环境综合治理的绩效审计现状时，我们不难发现其主要焦点更多地集中在合规性审查上，而对绩效的实质性评估显得较为薄弱。尽管河长制在河流治理领域已初显成效，但我们也应正视其所面临的挑战，比如职责的法定性不足、考核机制不够清晰以及协同机制运行不畅等问题。因此，我国迫切需要构建一套系统、全面且细致的河长制绩效审计标准与流程，以支撑河流治理工作的持续进步与发展。

T 县共有两条主要河流，这两条河流水体均受到工业废水、农业面源污染、城市污水等污染物的影响。同时河流和湖泊的生态系统面临着威胁，包括湿地的消失、水生物多样性减少和生态功能退化等问题。由此 T 县自 2017 年全面推行河长制以实现“河畅、水清、岸绿、景美”的河沟塘管理保护目标。并实施“河长制”促进“河长治”的工作计划。在持续五年的努力下，在水资源保护、水域岸线管护、水污染防治以及水生态修复方面均有较大进展。因此，有必要从理论层面和实践层面对 T 县开展的河长制工作进行研究，探究如何客观、公正地评价“河长”在管辖任职期间河流治理工作效益，以及提出完善追责考核体制。

本次研究结合 T 县的实际情况，对该县河长制绩效进行评价，以满足为了改善河长制绩效提出合理化建议的需要。通过对 T 县开展河长制绩效审计现状的充分分析，找出现行河长制绩效审计中存在的问题，基于发现的问题，对河长制绩效审计工作进行优化，构建河长制水资源管理绩效审计体系，深化环境绩效审计，为治理污染、建设美丽家园尽绵薄之力。

The river chief system is a water resource management system aimed at strengthening the protection and management of rivers, lakes, and other water bodies. By establishing a river chief system, clarify the responsibilities of various levels of government and relevant departments in water resource management, and promote cooperation and participation between the government and the public. The river chief system emphasizes social participation, democratic decision-making, and accountability, and improves water environment quality and promotes ecological civilization construction by strengthening supervision and management. This concept was first spread in China because of the drinking water crisis caused by the outbreak of cyanobacteria in the Taihu Lake Lake in 2007.

The construction of the river management system, including its performance audit, is related to social welfare, ecological security, and high-quality economic development. However, currently in China, most of the performance audits for comprehensive water environment management are compliance audits, lacking consideration for performance. And although the river chief system has achieved certain results in river water management, there are still many problems, including unclear responsibilities, unclear assessment mechanisms, and ineffective collaborative mechanisms. Therefore, China urgently needs to establish a systematic and comprehensive river chief system performance audit standard and process.

There are two main rivers in T County, both of which are affected by pollutants such as industrial wastewater, agricultural non-point source pollution, and urban sewage. At the same time, the ecosystems of rivers and lakes are facing threats, including the disappearance of wetlands, reduction of water biodiversity, and degradation of ecological functions. As a result, T County has fully implemented the river chief system since 2017 to achieve the goal of "smooth river, clear water, green banks, and beautiful scenery" in river ditch and pond management and protection. And implement the "River Chief System" to promote the work plan of "River Chief Governance". After five years of continuous efforts, significant progress has been made in water resource protection, water shoreline management, water pollution prevention and control, and water ecological restoration. Therefore, it is necessary to study the river chief system work carried out in T County from both theoretical and practical perspectives, explore how to objectively and fairly evaluate the benefits of river chief's river governance work during his tenure, and propose improving the accountability assessment system.

This study evaluates the performance of the river chief system in T County based on its actual situation, in order to meet the needs of proposing rational suggestions to improve the performance of the river chief system. Through a thorough analysis of the current situation of the river chief system performance audit in T County, identify the problems that exist in the river chief system performance audit. Based on the identified problems, optimize the river chief system performance audit work, construct a river chief system water resource management performance audit system, deepen environmental performance audit, and contribute to pollution control and the construction of a beautiful home.