会计学院知识库

 In the country's growing awareness of environmental protection and water resources issues are becoming increasingly serious background, the treatment of water resources and investment has become a key measure. When the funds continue to increase but the effectiveness of governance is limited, and the performance audit is insufficient, strengthening the water environment governance project performance audit naturally becomes particularly urgent.

As an advanced resource and environmental management framework, the DPSIR model provides a systematic way to analyze the impact of human activities on the environment and the environment on human beings from five levels by linking human activities and environmental changes through different levels of criteria and provides a systematic way to analyze the impact of human activities on the environment and the environment on human beings from five levels. It provides a model that can systematically analyze the interactions between human activities on the environment and the environment on human beings from five levels and has been widely used in environmental assessment. Therefore, it is of great significance for this paper to establish a water environment performance audit evaluation index system based on the conceptual framework of the DPSIR model.

In this study, we take the method of case study and use the theory of sustainable development, the theory of fiduciary responsibility and the theory of economic externalities as the theoretical basis based on academic achievements. Firstly, through the method of questionnaire and with the help of some experts and scholars, we select a part of suitable indicators by utilizing the conceptual framework of the DPSIR model, and then we initially construct a set of evaluation index systems of water environment governance performance audit. The evaluation index system is constructed around five levels of driving force, pressure, state, impact and response, including 30 indexes for three elements of economic, environmental and social benefits, and the weights of each evaluation index are determined by hierarchical analysis and entropy weighting method respectively, and finally, the comprehensive weights are calculated. Secondly, H River was selected as a case application, and the obtained data were standardized, the environmental superior value model was applied to evaluate the performance audit of water environment management in H River. Finally, a series of targeted recommendations are put forward through the construction and application of the evaluation index system of water environment governance performance audit, so that the evaluation index system of water environment governance performance audit can be better used in practice, and play a due supervisory role in water environment governance.