摘要
基于福利经济学的视角进行环保专项资金绩效评价是对传统绩效评价思路的必要补充和参考。以此为出发点,构建绩效评价的费用效益分析框架,提出以福利的货币化计量为桥梁,从社会公众终端感受的层面评价环保专项资金运用绩效,并以北京市大气污染治理专项资金为例,阐述这一框架的具体应用。
To conduct evaluation for the specific funds for environmental protection from the welfare economies perspective is necessarily complementary and referent for the traditional evaluation methods. This study builds a performance evaluation framework of cost-benefit analysis with the bridge of the measurement currency of welfare and makes an evaluation of specific environmental funds from the perception of public audience. Taking Beijing for example, this study also demonstrates the application of the framework.
出处
《会计与经济研究》
北大核心
2016年第4期25-42,共18页
Accounting and Economics Research
基金
国家自然科学基金资助项目(71202096)
关键词
环保专项资金
绩效评价
福利
费用效益分析
environmental specific funds
performance evaluation
welfare
cost - benefit analysis
