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我國(guó)生態(tài)文明績(jī)效審計(jì)評(píng)價(jià)指標(biāo)體系構(gòu)建與應(yīng)用——以山東省為例

發(fā)布時(shí)間:2018-01-30 02:13

  本文關(guān)鍵詞: 生態(tài)文明建設(shè) 績(jī)效審計(jì) 評(píng)價(jià)指標(biāo)體系 山東省 出處:《山東社會(huì)科學(xué)》2017年05期  論文類型:期刊論文


【摘要】:生態(tài)文明建設(shè)是一項(xiàng)“政府為主導(dǎo)、企業(yè)為關(guān)鍵、公眾為參與、國(guó)際為協(xié)同”的復(fù)雜而艱巨的系統(tǒng)工程。為了保證生態(tài)文明建設(shè)的經(jīng)濟(jì)性、效率性、效果性、公平性和環(huán)境性,即所謂的“5E”性,迫切需要引入在國(guó)家治理大系統(tǒng)中具有“免疫系統(tǒng)”功能的國(guó)家審計(jì),充分發(fā)揮國(guó)家審計(jì)在生態(tài)文明建設(shè)方面的預(yù)防、揭示和抵御作用,著重對(duì)各級(jí)領(lǐng)導(dǎo)干部所承擔(dān)的生態(tài)文明建設(shè)責(zé)任尤其是生態(tài)文明建設(shè)績(jī)效進(jìn)行監(jiān)督評(píng)價(jià)。本文以績(jī)效審計(jì)的5E性為屬性層,以生態(tài)環(huán)境、生態(tài)經(jīng)濟(jì)、生態(tài)社會(huì)、生態(tài)科技、生態(tài)文化、生態(tài)制度為內(nèi)容層,構(gòu)建了我國(guó)生態(tài)文明建設(shè)績(jī)效審計(jì)的評(píng)價(jià)指標(biāo)體系,采用層次模糊綜合評(píng)價(jià)方法,以山東省為例進(jìn)行實(shí)證檢驗(yàn),得出山東省生態(tài)文明建設(shè)績(jī)效評(píng)價(jià)等級(jí),并提出初步改進(jìn)意見(jiàn)和建議。
[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 東 社 會(huì) 科 學(xué) No. 5 總第 261 期 SHANDONG SOCIAL SCIENCES General No. 261 · 經(jīng)濟(jì)與管理研究 · 收稿日期: 2017 - 01 - 25 作者簡(jiǎn)介: 王愛(ài)國(guó),男,濟(jì)南大學(xué)商學(xué)院院長(zhǎng),,山東省資本市場(chǎng)創(chuàng)新發(fā)展協(xié)同中心教授 。 楊美艷

本文編號(hào):1475009

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