本文選題：公共環(huán)境項目 + 績效審計　； 參考：《中國地質大學（北京）》2010年碩士論文

【摘要】： 環(huán)境問題是當前熱點話題,保護環(huán)境是每個公民的責任。環(huán)境問題也是公共問題,政府作為公眾利益的維護者,投入資金到環(huán)保項目,減少了環(huán)境污染、改善了生態(tài)環(huán)境,為公眾健康生活提供了有效的保障。當傳統(tǒng)政府審計向績效審計方向發(fā)展,環(huán)境審計的理論研究不斷深入,兩者結合產生的環(huán)境績效審計成為了未來審計發(fā)展趨勢。公共環(huán)境項目是與環(huán)境密切相關的公共項目,公共環(huán)境項目績效審計既是政府績效審計的組成部分又是環(huán)境績效審計的重要內容,公共環(huán)境項目績效審計目標是對公共環(huán)境項目運行的經濟性、效率性和效果性進行評價,為環(huán)境管理工作提供依據和建議,其中的難題和關鍵就是評價指標的確定。 本文分為五個部分,第一部分緒論,闡述了研究背景、理論基礎和研究現狀等;第二部分理論分析,圍繞環(huán)境審計、績效審計和環(huán)境績效審計等理論及它們之間的關系進行分析;第三部分提出基于PSR概念框架下的公共環(huán)境項目績效審計評價指標及模型,根據公共環(huán)境項目的內涵和特點明確審計目標,確定審計評價內容及方法,進而提出建立公共環(huán)境項目的績效審計評價指標體系對公共環(huán)境項目的效益進行評價。在前人基礎上,本文借鑒了經濟合作與發(fā)展組織的可持續(xù)發(fā)展模型PSR模型,并在此框架下構建了以風沙源治理工程為代表的公共環(huán)境項目績效審計評價指標體系,評價指標有定性和定量的,從環(huán)境、經濟、社會等方面描述公共環(huán)境項目的績效,然后遴選有代表性的、重要的指標進入環(huán)境優(yōu)值模型分析計算,算出一個綜合的環(huán)境評價值,再結合其他未被選入的指標對公共環(huán)境項目進行績效評價,最后得出審計結論;第四部分實證分析,以北京市房山區(qū)S鄉(xiāng)京津風沙源治理工程為例進行實證研究;第五部分總結和展望,總結本文研究結論,對未來環(huán)境績效審計發(fā)展前景進行了展望。 本文將經合組織的可持續(xù)發(fā)展模型PSR模型應用于公共環(huán)境項目績效審計評價指標體系是以往研究中創(chuàng)新性思路。重要的創(chuàng)新點之一是在PSR概念框架下建立了公共環(huán)境項目——風沙源治理工程的績效審計評價指標體系,并選取代表性的指標進入環(huán)境優(yōu)值模型計算分析,得出結論。另一創(chuàng)新點是在考慮GDP影響因素后對環(huán)境優(yōu)值模型進行了改進,增強了該模型的適用性,為績效評價和審計實踐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.
【學位授予單位】：中國地質大學（北京）
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：F239.6

【引證文獻】

相關期刊論文 前1條

1 李山梅;陳佳穩(wěn);;基于PSR概念框架下環(huán)境項目績效審計評價研究[J];資源與產業(yè);2011年02期

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本文編號：1783143