摘要
文章构建了环境绩效审计综合评价指标体系,运用层次分析法确定指标体系的权重,对于提高环境绩效审计工作质量和效率具有重要意义。丽水市生态资金绩效审计的实证研究结果表明,指标体系评价结果能客观反映市县行政区实际,指明影响环境管理绩效的消极因素,能有效提高财政经费使用效益,充分发挥审计服务科学发展的作用。
This paper constructed a comprehensive evaluation index system of environmental performance audit using analytic hierarchy process（AHP） method to determine the weights of indicators. The results will improve the quality and efficiency of envi- ronmental audit. Empirical studies conducted by Lishui City Ecosystem Funds showed that the evaluation index system can objective- ly reflect the actual situation of urban and county administrative regions, signifying the negative factors of environmental manage- ment. The system can improve the application efficiency of fiscal funds, and give full play to the role of audit service development.
出处
《环境科学与管理》
CAS
2013年第5期5-10,共6页
Environmental Science and Management
基金
浙江省环保科技计划项目(项目编号200808)
关键词
环境绩效
审计
评价指标体系
层次分析法(AHP)
environmental performance
audit
evaluation index system
analytical hierarchy process
