水环境政府绩效审计问题研究

发布时间：2018-04-08 23:34

本文选题：水环境　切入点：政府绩效审计　出处：《兰州商学院》2010年硕士论文

【摘要】： 20世纪是石油的世纪,大国一直在围绕石油展开争夺,而21世纪将是水的世纪,因为随着人口的增长,水资源将严重不足。世界水资源委员会主席萨拉杰丁说,水土资源状况严重恶化不能仅仅被看作是一个环境问题,而更应被看作是一个关系到各国能否持续发展的关键问题。这些结论的得出都是基于这样一个基本事实,即世界水荒愈演愈烈,人类面临生存危机。在这种背景下,正确分析我国当前的水环境形势和我们工作中的问题,大力开展水环境政府绩效审计,建立切实可行的政府环境绩效审计标准和相应的水环境政府绩效审计指标体系,从而对水环境的状况进行有效的监督管理,这对于改善我国水环境的状况,改善生态环境,促进可持续发展,迎接新世纪水环境问题的挑战具有重大的现实意义。本文采用规范研究的方法,归纳分析了国内外政府在水环境方面开展的审计工作,并对水环境的概念做出了清晰的界定。同时,本文以PSR概念框架指标体系和绿色GDP政府绩效考核体系为基础,建立了政府环境绩效审计的两大标准,即基础标准和较高层次的标准,并以此为指导建立了关于我国水环境政府绩效审计的指标体系,希望可以对我国水环境状况的改善尽一份微薄之力。
[Abstract]:The twentieth Century is the century of oil, oil powers have been around in battle, and in twenty-first Century will be the century of water, because with the increase of population, water resources will be a serious shortage of water resources in the world. The chairman of the Committee Sarah Jay Martin said, a serious deterioration in the situation of water and soil resources not only can be seen as an environmental problem, but also should be considered a key problem is related to the country's sustainable development. These conclusions are based on such a basic fact, that the world water shortage intensified, mankind is facing a crisis of survival.
In this context, the correct analysis of the current situation of water environment and in our work, vigorously carry out water environmental performance audit of government, establish a feasible government environmental performance auditing standards and the corresponding water environment government performance audit index system, effective supervision and management of water and environment, for it to improve the water environment in our country, improve the ecological environment, promoting sustainable development, is of great practical significance to water environmental problems, the challenge of the new century.
This paper uses the method of normative research, summed up the development of domestic and foreign government in the water environment of the audit work, and the concept of water environment has made a clear definition. At the same time, based on the conceptual framework of PSR and green GDP index system of government performance evaluation system, established two standards of government environmental performance audit that is, basic standards and higher standards, and as a guide to establish the index system on China's water environment government performance audit, the hope of the status of China's water environment improvement as a meager force.

【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.44

【引证文献】