Abstract: Abstract：At present, the water environmental problems have been a serious threat to national ecological safety, social sustainable development and the protection of the citizen environment right. For this reason, the 4th session of the thirteenth Zhejiang provincial party committee proposed to take large-scale water conservancy action by making use of “five water treatment” as the breakthrough to transformation and upgrading. Considering the present situation of our country environmental audit implementation, we take the “five water treatment” projection as an example, and use the performance prism theory combined with PSR model, to study how to set up a water environmental performance audit evaluation index system, which is suitable for China's national conditions.

摘要： 摘 要：水环保问题是制约社会经济发展的一个重要因素，将水环保绩效评价与绩效审计相结合，有助于在费用预测和资金使用等环节提高整个水环保体系的运行效率。文章以浙江省“五水共治”项目为研究背景，结合我国环境审计实施现状，将绩效棱柱理论与PSR模型相结合，构建一套适合我国国情的水环保绩效审计评价体系，并提出如何提升水环保绩效审计水平的对策和建议。