PSR框架和優(yōu)值綜合評(píng)價(jià)模型下環(huán)境績(jī)效審計(jì)評(píng)價(jià)探析
發(fā)布時(shí)間:2018-05-12 11:02
本文選題:環(huán)境績(jī)效審計(jì) + 評(píng)價(jià) ; 參考:《財(cái)會(huì)月刊》2017年03期
【摘要】:隨著國(guó)家經(jīng)濟(jì)快速發(fā)展,公共環(huán)境問(wèn)題也日益突出,而市場(chǎng)自動(dòng)調(diào)節(jié)規(guī)律在該領(lǐng)域處于失靈狀態(tài)。為提升環(huán)境績(jī)效審計(jì)效果,政府必須充分發(fā)揮作用,承擔(dān)起相應(yīng)的監(jiān)督和管理職能,以全面推動(dòng)人與自然和諧發(fā)展。本文以無(wú)錫太湖治理項(xiàng)目為例,基于PSR框架,構(gòu)建環(huán)境優(yōu)值評(píng)價(jià)模型,將獲取的數(shù)據(jù)代入該評(píng)價(jià)模型進(jìn)行計(jì)算,從而評(píng)價(jià)該項(xiàng)目的實(shí)施效果。在此基礎(chǔ)上,提出環(huán)境績(jī)效審計(jì)相應(yīng)對(duì)策,以期為我國(guó)環(huán)境績(jī)效審計(jì)評(píng)價(jià)領(lǐng)域發(fā)展做出有益的實(shí)踐探索。
[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.
【作者單位】: 南通科技職業(yè)學(xué)院工商管理學(xué)院;
【分類(lèi)號(hào)】:F239.42
,
本文編號(hào):1878366
本文鏈接:http://sikaile.net/jingjilunwen/sjlw/1878366.html
最近更新
教材專(zhuān)著