公共环境项目绩效审计评价指标研究

发布时间：2018-04-21 16:07

本文选题：公共环境项目 + 绩效审计　；参考：《中国地质大学（北京）》2010年硕士论文

【摘要】： 环境问题是当前热点话题,保护环境是每个公民的责任。环境问题也是公共问题,政府作为公众利益的维护者,投入资金到环保项目,减少了环境污染、改善了生态环境,为公众健康生活提供了有效的保障。当传统政府审计向绩效审计方向发展,环境审计的理论研究不断深入,两者结合产生的环境绩效审计成为了未来审计发展趋势。公共环境项目是与环境密切相关的公共项目,公共环境项目绩效审计既是政府绩效审计的组成部分又是环境绩效审计的重要内容,公共环境项目绩效审计目标是对公共环境项目运行的经济性、效率性和效果性进行评价,为环境管理工作提供依据和建议,其中的难题和关键就是评价指标的确定。本文分为五个部分,第一部分绪论,阐述了研究背景、理论基础和研究现状等;第二部分理论分析,围绕环境审计、绩效审计和环境绩效审计等理论及它们之间的关系进行分析;第三部分提出基于PSR概念框架下的公共环境项目绩效审计评价指标及模型,根据公共环境项目的内涵和特点明确审计目标,确定审计评价内容及方法,进而提出建立公共环境项目的绩效审计评价指标体系对公共环境项目的效益进行评价。在前人基础上,本文借鉴了经济合作与发展组织的可持续发展模型PSR模型,并在此框架下构建了以风沙源治理工程为代表的公共环境项目绩效审计评价指标体系,评价指标有定性和定量的,从环境、经济、社会等方面描述公共环境项目的绩效,然后遴选有代表性的、重要的指标进入环境优值模型分析计算,算出一个综合的环境评价值,再结合其他未被选入的指标对公共环境项目进行绩效评价,最后得出审计结论;第四部分实证分析,以北京市房山区S乡京津风沙源治理工程为例进行实证研究;第五部分总结和展望,总结本文研究结论,对未来环境绩效审计发展前景进行了展望。本文将经合组织的可持续发展模型PSR模型应用于公共环境项目绩效审计评价指标体系是以往研究中创新性思路。重要的创新点之一是在PSR概念框架下建立了公共环境项目——风沙源治理工程的绩效审计评价指标体系,并选取代表性的指标进入环境优值模型计算分析,得出结论。另一创新点是在考虑GDP影响因素后对环境优值模型进行了改进,增强了该模型的适用性,为绩效评价和审计实践提供了更健全的思路方法。
[Abstract]:The environmental problem is the current hot topic, the protection of the environment is the responsibility of every citizen. The environmental problem is also a public problem, the government as the public interest defender, invested the funds to the environmental protection project, reduced the environment pollution, improved the ecological environment, provided the effective safeguard for the public healthy life. With the development of the traditional government audit to the performance audit, the theory of environmental audit has been deeply studied, and the environmental performance audit, which is combined with the traditional government audit, has become the development trend of the future audit. Public environmental project is a public project closely related to environment. Performance audit of public environmental project is not only part of government performance audit but also an important part of environmental performance audit. The objective of public environmental project performance audit is to evaluate the economy, efficiency and effectiveness of public environmental project, and to provide the basis and suggestion for environmental management. The problem and key is to determine the evaluation index. This paper is divided into five parts, the first part of the introduction, describes the research background, theoretical basis and research status, the second part of the theoretical analysis, around the environment audit, The theory of performance audit and environmental performance audit and the relationship between them are analyzed. In the third part, the evaluation index and model of public environmental project performance audit based on PSR conceptual framework are put forward. According to the connotation and characteristics of public environmental projects, this paper clarifies the audit objectives, determines the contents and methods of audit evaluation, and then puts forward the establishment of performance audit evaluation index system of public environmental projects to evaluate the benefits of public environmental projects. On the basis of predecessors, this paper draws lessons from the PSR model of the sustainable development model of the Organization for Economic Cooperation and Development, and constructs a performance audit evaluation index system of public environmental projects, which is represented by the sandstorm source management project. The evaluation indicators are qualitative and quantitative, describing the performance of public environmental projects from environmental, economic, social and other aspects, and then selecting representative and important indicators into the analysis and calculation of environmental excellence model to calculate a comprehensive environmental evaluation value. Then combined with other unselected indicators to evaluate the performance of public environmental projects, finally draw audit conclusions; the fourth part of empirical analysis, taking the project of sand source control in S Township of Fangshan District of Beijing as an example to carry on the empirical research; The fifth part summarizes and looks forward to the future development of environmental performance audit. In this paper, the PSR model of OECD sustainable development model is applied to the evaluation index system of public environmental project performance audit. One of the important innovations is the establishment of the performance audit evaluation index system of the public environmental project-sand source control project under the framework of PSR concept, and the representative indexes are selected to enter into the calculation and analysis of the environmental optimal value model, and the conclusion is drawn. Another innovation is that the environmental value model is improved after considering the influence factors of GDP, which enhances the applicability of the model and provides a more sound thinking method for performance evaluation and audit practice.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.6

【引证文献】