PSR框架和优值综合评价模型下环境绩效审计评价探析

发布时间：2018-05-12 11:02

  本文选题：环境绩效审计 + 评价　； 参考：《财会月刊》2017年03期

【摘要】：随着国家经济快速发展,公共环境问题也日益突出,而市场自动调节规律在该领域处于失灵状态。为提升环境绩效审计效果,政府必须充分发挥作用,承担起相应的监督和管理职能,以全面推动人与自然和谐发展。本文以无锡太湖治理项目为例,基于PSR框架,构建环境优值评价模型,将获取的数据代入该评价模型进行计算,从而评价该项目的实施效果。在此基础上,提出环境绩效审计相应对策,以期为我国环境绩效审计评价领域发展做出有益的实践探索。
[Abstract]:With the rapid development of national economy, the problem of public environment is becoming more and more prominent, and the law of market automatic regulation is out of order in this field. In order to improve the effect of environmental performance audit, the government must give full play to the function of supervision and management in order to promote the harmonious development of man and nature. Taking Wuxi Taihu Lake Control Project as an example, based on the PSR framework, the evaluation model of environmental excellence value is constructed, and the obtained data is added to the evaluation model for calculation, so as to evaluate the implementation effect of the project. On this basis, the corresponding countermeasures of environmental performance audit are put forward in order to make a beneficial practical exploration for the development of the field of environmental performance audit evaluation in China.
【作者单位】： 南通科技职业学院工商管理学院;
【分类号】：F239.42
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本文编号：1878366