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  本文關(guān)鍵詞： 政府環(huán)境績效 績效審計 因子分析　出處：《蘭州理工大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：當(dāng)前，全世界所共同面臨的難題之一便是環(huán)境保護問題，其產(chǎn)生于經(jīng)濟活動，但市場規(guī)律卻無法對其進行調(diào)節(jié)，同時，經(jīng)濟主體也無法通過自覺的行動加以解決。因此，政府在環(huán)境保護問題上就必須承擔(dān)起責(zé)任，政府在解決環(huán)境問題中的主導(dǎo)地位必須得到強化以使其充分發(fā)揮作用。然而在現(xiàn)實中，我國政府在對環(huán)境問題進行管理的活動中往往暴露出低效、力微等問題，并且往往過分注重經(jīng)濟效應(yīng)從而造成經(jīng)濟增長速度比不上環(huán)境惡化速度的局面。為了解決上述問題，我國迫切需要對政府的環(huán)境管理績效進行科學(xué)合理的審計，以使政府不再片面地追求經(jīng)濟增長，能夠充分地考慮國家和人民的長遠利益，并且切實地承擔(dān)起保護環(huán)境的社會責(zé)任。 然而，我國的政府環(huán)境績效審計工作才剛剛開始起步，，面臨著審計依據(jù)不明確、審計評價方法不得力、審計結(jié)果不準(zhǔn)確等迫切問題，致使無法準(zhǔn)確衡量政府環(huán)境績效，也無法充分發(fā)揮政府環(huán)境績效審計的作用。我國必須在借鑒國外先進的研究成果和實踐經(jīng)驗的基礎(chǔ)上，盡快形成一整套政府環(huán)境績效審計理論和實踐體系，以使政府能夠充分發(fā)揮在環(huán)境管理中的作用。基于這種狀況，本文在借鑒國內(nèi)外研究成果的基礎(chǔ)上，對政府環(huán)境績效審計的相關(guān)問題尤其是方法進行研究，在選題和內(nèi)容方面均有所創(chuàng)新，以期對該領(lǐng)域的理論研究和實務(wù)工作有一定的指導(dǎo)意義。 政府環(huán)境績效審計，指的是由國家審計機構(gòu)對政府審計單位或項目的環(huán)境治理行為開展全面的審查與分析，根據(jù)特定的標(biāo)準(zhǔn)對政府的環(huán)境治理行為的經(jīng)濟性、效率和效果實施鑒定與審計評價，進而得出改善政府環(huán)境保護績效的結(jié)論的審計活動。本文首先對政府環(huán)境績效審計的基礎(chǔ)理論，主體、客體與內(nèi)容，目標(biāo)與標(biāo)準(zhǔn)進行闡述，然后分析目前我國政府環(huán)境績效審計的現(xiàn)狀、存在的問題以及成因，指出現(xiàn)階段的政府環(huán)境績效審計工作中存在的問題與困難主要是由于審計評價方法使用不當(dāng)造成的，而審計評價方法是開展審計工作的關(guān)鍵，因此本文對政府環(huán)境績效審計相關(guān)問題的研究重點在審計方法上。政府環(huán)境績效涉及的范圍是十分廣泛的，傳統(tǒng)的財務(wù)審計不能體現(xiàn)環(huán)境保護資金使用的效益和政府環(huán)境管理的績效，現(xiàn)有的政府環(huán)境績效審計特殊方法又存在一定的局限性，不能對其進行全面、準(zhǔn)確的審計評價，進而提出運用因子分析法開展政府環(huán)境績效審計評價，最后利用《中國環(huán)境統(tǒng)計年鑒2010》中我國31個省、自治區(qū)的相關(guān)數(shù)據(jù)進行實證分析，驗證方法的可行性與合理性，提出切實可靠的審計結(jié)論與建議。選擇適當(dāng)?shù)恼h(huán)境績效審計評價方法，對于提高審計人員的工作效率、節(jié)約審計人力資源與成本、提出全面、準(zhǔn)確的審計結(jié)果和建議有著極其重要的影響。
[Abstract]:At present, one of the common problems the world faces is environmental protection, which comes from economic activities, but the laws of the market cannot regulate it, and at the same time, the economic agents cannot solve it through conscious action. The government must take responsibility for environmental protection, and its dominant position in solving environmental problems must be strengthened so that it can play its full role. In reality, however, In our government's activities to manage environmental problems, problems such as inefficiency and inefficiency are often exposed, and too much attention is paid to economic effects, resulting in a situation in which economic growth is not as fast as that of environmental degradation. Our country urgently needs to carry on the scientific and reasonable audit to the government's environmental management performance, in order to make the government no longer pursue the economic growth one-sidedly, can fully consider the long-term interests of the country and the people. And to effectively assume the social responsibility to protect the environment. However, the government environmental performance audit in our country is just beginning to start, facing the urgent problems such as unclear audit basis, weak audit evaluation methods and inaccurate audit results, which makes it impossible to accurately measure the environmental performance of the government. Our country must draw lessons from foreign advanced research results and practical experience, and form a whole set of government environmental performance audit theory and practice system as soon as possible. In order to enable the government to give full play to the role of environmental management. Based on this situation, based on the research results at home and abroad, this paper studies the relevant issues of government environmental performance audit, especially the methods. Some innovations have been made in selecting topics and contents in order to guide the theoretical research and practical work in this field. Government environmental performance audit refers to the comprehensive review and analysis of the environmental governance behavior of government audit units or projects by the state audit institutions, and the economy of the environmental governance behavior of the government according to the specific standards. Efficiency and effectiveness of the audit evaluation and evaluation, and then draw conclusions to improve the performance of environmental protection of the government audit of the basic theory, subject, object and content, objectives and standards. Then it analyzes the current situation, existing problems and causes of government environmental performance audit in our country, and points out that the problems and difficulties in the current government environmental performance audit work are mainly caused by improper use of audit evaluation methods. The audit evaluation method is the key to carry out the audit work, so the research focus of this paper is on the audit method. The scope of the government environmental performance is very extensive. The traditional financial audit can not reflect the benefit of environmental protection funds and the performance of government environmental management. The existing special methods of government environmental performance audit have some limitations, which can not be comprehensive and accurate audit evaluation. Then it puts forward to use factor analysis method to carry out the evaluation of government environmental performance audit. Finally, using the relevant data of 31 provinces and autonomous regions of China in the "China Environment Statistics Yearbook 2010" to carry out empirical analysis, the feasibility and rationality of the method are verified. This paper puts forward practical and reliable audit conclusions and recommendations. Selecting appropriate evaluation methods of government environmental performance audit can improve the work efficiency of auditors, save audit human resources and cost, and put forward a comprehensive approach. Accurate audit findings and recommendations have an extremely important impact.
【學(xué)位授予單位】：蘭州理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F239.4

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