我国生态文明绩效审计评价指标体系构建与应用——以山东省为例

发布时间：2018-01-30 02:13

  本文关键词： 生态文明建设 绩效审计 评价指标体系 山东省　出处：《山东社会科学》2017年05期 　论文类型：期刊论文

【摘要】：生态文明建设是一项“政府为主导、企业为关键、公众为参与、国际为协同”的复杂而艰巨的系统工程。为了保证生态文明建设的经济性、效率性、效果性、公平性和环境性,即所谓的“5E”性,迫切需要引入在国家治理大系统中具有“免疫系统”功能的国家审计,充分发挥国家审计在生态文明建设方面的预防、揭示和抵御作用,着重对各级领导干部所承担的生态文明建设责任尤其是生态文明建设绩效进行监督评价。本文以绩效审计的5E性为属性层,以生态环境、生态经济、生态社会、生态科技、生态文化、生态制度为内容层,构建了我国生态文明建设绩效审计的评价指标体系,采用层次模糊综合评价方法,以山东省为例进行实证检验,得出山东省生态文明建设绩效评价等级,并提出初步改进意见和建议。
[Abstract]:The construction of ecological civilization is a complex and arduous systematic engineering with "government as the leading factor, enterprises as the key, public participation as the participation, and international cooperation". In order to ensure the economy, efficiency and effectiveness of the ecological civilization construction. Fairness and environment, that is, the so-called "5e", urgently need to introduce the "immune system" in the large system of national governance, and give full play to the prevention of the state audit in the construction of ecological civilization. To reveal and resist the role of leading cadres at all levels of the responsibility for the construction of ecological civilization, especially the performance of ecological civilization to monitor and evaluate. This paper takes the 5e nature of performance audit as the attribute layer and ecological environment. Ecological economy, ecological society, ecological science and technology, ecological culture, ecological system as the content level, the construction of our country ecological civilization construction performance audit evaluation index system, using hierarchical fuzzy comprehensive evaluation method. Taking Shandong Province as an example, this paper makes an empirical test to obtain the evaluation grade of ecological civilization construction performance in Shandong Province, and puts forward some preliminary suggestions and suggestions for improving the performance of ecological civilization construction in Shandong Province.
【正文快照】： 2017 年第 5 期 山 东 社 会 科 学 No． 5 总第 261 期 SHANDONG SOCIAL SCIENCES General No． 261 · 经济与管理研究 · 收稿日期: 2017 － 01 － 25 作者简介: 王爱国，男，济南大学商学院院长，，山东省资本市场创新发展协同中心教授 。 杨美艳

本文编号：1475009