近年来，我国生态环境建设方面的政策法规在不断完善，资金投入也在不断提升，但是这些政策法规是否得到落实、资金是否得到合理使用以及是否取得相应的治理成果也需要通过审计来进行鉴证与评价。以巢湖流域的水环境治理为例，综合运用PSR模型、层次分析法以及环境优值模型，实现了对巢湖流域水环境治理活动的鉴证与评价。研究发现，巢湖流域的水环境治理取得了一定成果，但是随着治理的持续进行，相关部门需要更加明确自身的职责，促进治理政策的落实，并推动问责机制的确立与实施，从而进一步提升治理效果。文章成功地构建了适用于巢湖流域水环境绩效审计的评价指标体系，丰富了对水环境绩效审计评价指标体系的研究，对其他地区开展水环境绩效审计具有一定的借鉴意义。

In recent years, China's policies and regulations on ecological environment construction have been improved, and the capital investment has also been increased. However, audit is needed to verify and evaluate whether these policies and regulations are implemented, whether funds are reasonably used, and whether corresponding governance results are obtained. Taking the water environment governance of Chaohu Lake basin as an example, the study uses PSR model, analytic hierarchy process and environment merit model to realize the authentication and evaluation of water environment governance activities in Chaohu Lake basin. The study found that the water environment governance in Chaohu Lake basin has achieved certain results, but with the continuous progress of governance, relevant departments need to clarify their own responsibilities, promote the implementation of governance policies, and promote the establishment and implementation of accountability mechanism, so as to further improve the governance effect. This paper successfully constructed an evaluation index system for water environment performance audit in Chaohu Lake basin, which enriched the research on the evaluation index system of water environment performance audit and provided reference for other areas to carry out water environment performance audit.