浙江省环境审计中的绩效评价体系研究

浙江省环境审计中的绩效评价体系研究
摘　要：环境审计是我国国家审计的六大审计类型之一，通过环境审计,发挥审计在促进节能减排措施落实以及在资源管理与环境保护中的积极作用,达到节约资源和保护环境的目的。
本文基于浙江环境审计的实践，通过环境审计绩效评价体系的全面应用。一是加大了对各市政府环境审计的评价力度，强化了对各市突出的区域、流域环境问题的绩效审计；二是在对县市长经济责任审计中加大了对环境审计评价的比重；三是采用环境审计评价指标结果在审计立项、审计重点、审计评价、审计建议等方面得到了全面利用。
关键词：环境审计；浙江；绩效评价

 Study on Environmental Auditing Performance Evaluation System Based on the Practice of Zhejiang

Abstract：Environmental audit is the one of China's six national audit types, through environmental auditing, can play positive role in the promotion of energy saving, resource management and environmental protection.
Based on the environmental auditing practice in Zhejiang, The paper applied the environmental auditing evaluation system. The first, the evaluation of environmental audit of all government efforts to strengthen the area of prominent cities, watershed performance audit of environmental problems; the second is in the economic responsibility audit has increased the proportion of the evaluation of environmental audit; Third, the environmental evaluation results have comprehensive utilization in the audit initiation, audit focused, audit evaluation, audit recommendations and other aspects in the audit process.
Key words：Environmental Audit；Zhejiang；Performance Evaluation

目    录

一、 引言………………………………………………………………………………1
（一）研究背景……………………………………………………………………1
（二）研究框架……………………………………………………………………2
二、 环境审计绩效评价理论…………………………………………………………2
（一） 环境审计绩效评价的含义…………………………………………………2
（二） 环境审计绩效评价的原则和方法…………………………………………3
三、 环境审计绩效评价指标框架体系………………………………………………5
（一） 环境审计绩效评价指标体系的构建思路…………………………………5
（二） 环境审计绩效评价指标体系的指标计算…………………………………6
（三） 环境审计绩效评价指标体系的测试评价…………………………………7
（四） 环境审计绩效评价体系的应用……………………………………………7
四、 环境审计绩效评价体系的实践…………………………………………………9
（一） 浙江省环境审计绩效评价实例………………………………………… 10
（二） 浙江省环境审计绩效评价中发现的主要问题………………………… 11
（三） 加强浙江省环境保护的审计意见……………………………………… 12
五、 结论…………………………………………………………………………… 14
参考文献…………………………………………………………………………… 16

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