Author(s)

Ya LU

Corresponding Author

Ya LU

Abstract

With the increasing threat of water pollution to public health and safety, in order to investigate the effectiveness of the government to fulfill the responsibility of water pollution prevention and control, the performance audit of water pollution prevention and control has gradually become an important responsibility of audit institutions. Because of the imperfection and unsystem of audit evaluation index, the evaluation and supervision function of performance audit of water pollution prevention and control is seriously hindered. Therefore, based on the new public management theory and centering on the process of "policy implementation - fund raising and use - project construction and operation - target and task completion" of water pollution prevention and control, this paper constructed the performance audit evaluation index system of water pollution prevention and control, in order to provide reference for related performance audit of water pollution prevention and control.

Keywords

Performance audit, index system, water pollution control