中文摘要：

水环境审计重点已从财务合规性审计转向绩效审计，评价指标体系构建是水环境绩效审计的重点。在水环境绩效审计指标选取基础上，运用层次分析法进行了指标的筛选和确定，构建了水环境绩效审计评价指标体系；最后结合某市用水审计的具体实践，对已构建的水环境绩效审计评价指标体系进行了具体的应用，并根据评价结果提出了该市水环境管理的具体建议。

英文摘要：

Focus on water environmental auditing has been shifted from financial auditing to performance auditing. Performance auditing of water management focuses on construction of performance evaluation index system. This paper has constructed evaluation index system of performance auditing in water management, based on selecting indicators by analytic hierarchy process （AHP）. Finally, countermeasures are processed in order to optimizing water management, after the application in water management in a specific city.