摘要
水环保问题是制约社会经济发展的一个重要因素,将水环保绩效评价与绩效审计相结合,有助于在费用预测和资金使用等环节提高整个水环保体系的运行效率。文章以浙江省"五水共治"项目为研究背景,结合我国环境审计实施现状,将绩效棱柱理论与PSR模型相结合,构建一套适合我国国情的水环保绩效审计评价体系,并提出如何提升水环保绩效审计水平的对策和建议。
Water environmental problem is an important factor restricting the development of social economy. Combining the water environmental performance evaluation with the performance audit contributes to improving the operating efficiency of the water environmental system in such aspects as the prediction of expenses and the use of funds. Choosing the ＂five water treatment＂ project of Zhejiang province as the research background and taking the present situation of China＇s environment au- dit implementation, this paper combines the performance prism theory with PSR model to build a set of water environmental performance audit evaluation system suitable for China＇s national conditions. We also put forward the countermeasures and sug- gestions as to how to enhance the level of water environmental performance audit.
出处
《财经论丛》
CSSCI
北大核心
2015年第5期67-73,共7页
Collected Essays on Finance and Economics
基金
浙江省哲学社会科学规划课题(15NDJC118YB)
浙江省社科联重点课题(2014Z040)
宁波市软科学资助项目(2013A10006)
中国博士后科学基金第54批面上基金资助项目(2013M541649)
关键词
绩效棱柱
PSR模型
五水共治
水环保绩效审计评价体系
performance prism
PSR model
five water treatment
water environmental performance audit evaluation in-dex system
