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良好的生态环境是人类赖以生存和发展的基础，然而自工业革命后，大规模的经济和生产活动导致生态和环境严重恶化，环境问题成为世界的焦点。在这种背景下，保护生态环境这一理念在社会大众中不断传播，加深了公众保护环境的意识。十八届三中全明确指出，下一步要着眼于建设五位一体统筹发展的现代化中国特色社会主义国家，生态文明建设正是其中的重要一环，而水环境的治理和防护也是其中一项重要的任务，成为推动生态文明建设的重要举措。

自2017年开始，H省L市响应国家全面推行河长制的文件，开展了河长制专项治理工作，大范围的对水环境进行了针对性的治理。为了评价和验证L市开展河长制工作能否有效的改善和提升当地水环境的状况，对其开展针对性的水环境治理绩效审计工作就尤为必要了。本文从国外和国内的研究现状出发，系统分析梳理了政府环境绩效审计、水环境绩效审计相关评价指标的文献资料，发现当前还没有构建出一套全面且有针对性的评价指标体系，无法有效的开展水环境治理绩效审计的实际工作，并且多数文献中的评价指标仅仅关注于资金使用的有效性以及政策合规性方面，缺乏动态性的对水环境指标的分析评价。河长制作为水环境治理的一个重要手段，在水环境治理方面更加具有针对性，一是由于河长制的最大特点是首长负责制，河长制能够通过“河长”快速高效的整合社会资源参与到水环境治理当中，相较于传统的水环境治理方式，能够较为快速的实现对一定区域内水环境的治理；二是在评价指标和数据方面，河长制在水环境治理方面所选取的评价指标更加具有针对性，都是以一定区域内水环境薄弱且需要治理的方面为选取对象，得出的治理数据也比较有针对性。

因此，本文以L市开展河长制工作在水环境治理方面取得的效果为前提，引用PSR模型，依据河长制具体举措，有针对性的选取L市水环境治理的具体评价指标，运用层次分析法和熵权法获取指标的综合权重。随后引入环境优值模型对该地区近五年的水环境状况进行综合评价，并将其和开展河长制前的数据进行对比分析，最终得出L市开展河长制工作后使得该地区的水环境状况得到了明显的改善。

A good ecological environment is the basis for human survival and development, but since the industrial revolution, large-scale economic and production activities have led to serious deterioration of ecology and environment, and environmental problems have become the focus of the world. The Third Plenary Session of the 18th Central Committee of the Communist Party of China clearly pointed out that the next step should be to focus on building a modern socialist country with Chinese characteristics with five-in-one coordinated development, and the construction of ecological civilization is an important part of it, and the governance and protection of the water environment is also one of the important tasks, and has become an important measure to promote the construction of ecological civilization.

Since 2017, in response to the national document on the full implementation of the river chief system, L City of H Province has carried out special governance work on the river chief system, and has carried out targeted treatment of the water environment on a large scale. In order to evaluate and verify whether the river chief system in L city can effectively improve and enhance the status of the local water environment, it is particularly necessary to carry out targeted water   environment governance performance audit. Firstly, based on the research status of foreign and domestic research, this paper systematically analyzes and sorts out the literature of relevant evaluation indicators of government environmental performance audit and water environmental  performance audit. It is found that a comprehensive and targeted evaluation index system has not been constructed at present, and the actual work of water environment governance performance audit cannot be effectively carried out, and the evaluation indicators in most of the literature only focus on the effectiveness of fund use and policy compliance, and lack of dynamic analysis and evaluation of water environment indicators. Secondly, the river chief system is an important means of water environment governance, and the water environment governance is more targeted. Rapid and efficient integration of social resources to participate in water environment governance, compared with the traditional water environment governance mode, can quickly achieve the governance of the water environment in a certain area.

Therefore, based on the premise of the effect of the river chief system in water environment governance, this paper uses the PSR model to select the specific evaluation indicators of water environment governance in L city according to the specific measures of the river chief system, and uses the analytic hierarchy process and entropy weight method to obtain the comprehensive weight of the indicators. Finally, the environmental merit model was introduced to comprehensively evaluate the water environment in the region in the past five years, and finally concluded that the water environment in the area has been significantly improved after the river chief system was carried out in L city.