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《Journal of Arid Land Resources and Environment》 2017-08
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Construction of evaluation index system for audit of water environment

HU Yuntong;HE Jianan;Southwest University of Political Science and Law;  
With the aggravation of water environmental problems,audit has been keeping its sustainable and intensive development as required by the construction of ecological civilization. Problems such as imperfection,non-system,non-science,imbalance,disunity,etc,in the evaluation index system,results in the failure of the performance in audit of water environment. In this case,we focused on the connotation and features about audit of water environment,and presented the vital significance of evaluation index system by analyzing two cases. Also,the auditing procedure was concluded as the plan,implementation and termination audit and successor of audit by comparing features during the process. Then it intends to set financial indexes,compliance indexes and performance indexes in two phases so that a reconstruction of audit of water environmental system is realized through AHP.
【Fund】: 司法部国家法治与法学理论研究(15SFB3038)资助
【CateGory Index】: F239.4;X196
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【Co-citations】
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1 HU Yuntong;HE Jianan;Southwest University of Political Science and Law;;Construction of evaluation index system for audit of water environment[J];干旱区资源与环境;2017-08
2 Wu Xun;Bai Lei;School of Economics and Management,Xi'an Shiyou University;;The Research of the Practice Status of the Provincial Audit Office's Environmental Audit——Analysis Report based on the 2010-2015 Audit Results Announcement[J];财会通讯;2017-19
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