我国政府环境绩效审计评价体系探究

发布时间：2018-10-20 17:55

【摘要】：随着环境的日益恶化，环境保护问题也越来越引起广泛的关注。环境审计应运而生，政府导向审计在各项环境审计中处于主导地位。环境审计将政府绩效审计作为重要的发展部分是可持续发展的必然要求。本论文研究拟在分析研究我国政府环境绩效审计理论和实践成果的基础上，借鉴国外政府环境绩效审计的经验，，对于政府环境绩效审计目标、审计评价的指标体系方法及指标标准方面进行分析与研究，力求构造具有中国特色的政府环境绩效审计评价体系。首先是在绪论部分介绍了本文的研究背景，并介绍了课题的研究意义、目标、内容、方法以及创新点；其次在论文的第二部分进行了概念的界定并对影响环境绩效审计的代表性理论进行了相应的介绍；再次就是对政府环境管理的职能进行分析得出政府环境绩效审计的目标，并根据政府环境绩效审计的目标构建政府环境绩效审计评价的指标体系，确定应用指标体系法对环境进行审计；最后是指标体系法的应用研究，具体是确定指标的评价标准、综合评价的指标权重后将指标进行合成，并对政府环境绩效审计评价体系提出了一定的建议和意见。
[Abstract]:With the deterioration of the environment, environmental protection has attracted more and more attention. Environmental audit emerged as the times require, government-oriented audit in all environmental audits in the leading position. Environmental audit regards government performance audit as an important part of development is the inevitable requirement of sustainable development. On the basis of analyzing and studying the theory and practice of our government environmental performance audit, this paper draws lessons from the experience of foreign government environmental performance audit, and aims at the government environmental performance audit. In order to construct the government environmental performance audit evaluation system with Chinese characteristics, this paper analyzes and studies the index system method and index standard of audit evaluation. First of all, it introduces the background of this paper in the introduction part, and introduces the research significance, goal, content, method and innovation of the subject. Secondly, in the second part of the paper, we define the concept and introduce the representative theory of environmental performance audit. Thirdly, we analyze the function of government environmental management and get the goal of government environmental performance audit. And according to the objectives of the government environmental performance audit to build the government environmental performance audit evaluation index system, determine the application of the index system to audit the environment; finally, the application of the index system method research, specifically to determine the evaluation criteria of indicators, After synthesizing the index weight of evaluation, the index is synthesized, and some suggestions and suggestions are put forward to the evaluation system of government environmental performance audit.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.6

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