审计研究
審計研究
심계연구
Audit Research
2010年
3期
22~27
,共null页
环境保护支出 绩效评价 指标体系
環境保護支齣 績效評價 指標體繫
배경보호지출 적효평개 지표체계
public environmental expenditure, performance evaluation, indicator system
本文将环境保护支出区分为环保部门财政支出和环保项目财政支出两种类型，以绩效目标为核心主线，以绩效评价模型所确立的基本框架为依据，构建了一套全面的、系统的、具有可操作性的环境保护支出绩效评价指标体系。其中，环保部门财政支出绩效评价指标体系围绕经济性、合规性、资金配置效率和资金使用效率四个方面层层展开，环保项目财政支出绩效评价指标体系围绕合规性、环保效果和资金使用效率三个方面层层展开，既包括较为概括的通用指标，又涵盖了较为细化的具体指标，将指标体系框架的统一性和具体指标形式的灵活性有机地结合起来。
本文將環境保護支齣區分為環保部門財政支齣和環保項目財政支齣兩種類型，以績效目標為覈心主線，以績效評價模型所確立的基本框架為依據，構建瞭一套全麵的、繫統的、具有可操作性的環境保護支齣績效評價指標體繫。其中，環保部門財政支齣績效評價指標體繫圍繞經濟性、閤規性、資金配置效率和資金使用效率四箇方麵層層展開，環保項目財政支齣績效評價指標體繫圍繞閤規性、環保效果和資金使用效率三箇方麵層層展開，既包括較為概括的通用指標，又涵蓋瞭較為細化的具體指標，將指標體繫框架的統一性和具體指標形式的靈活性有機地結閤起來。
본문장배경보호지출구분위배보부문재정지출화배보항목재정지출량충류형，이적효목표위핵심주선，이적효평개모형소학립적기본광가위의거，구건료일투전면적、계통적、구유가조작성적배경보호지출적효평개지표체계。기중，배보부문재정지출적효평개지표체계위요경제성、합규성、자금배치효솔화자금사용효솔사개방면층층전개，배보항목재정지출적효평개지표체계위요합규성、배보효과화자금사용효솔삼개방면층층전개，기포괄교위개괄적통용지표，우함개료교위세화적구체지표，장지표체계광가적통일성화구체지표형식적령활성유궤지결합기래。
This paper builds a comprehensive, systematic, feasible performance evaluation indicator system of public environmental expenditure （including expenditure of environmental protection agency and of environmental protection project） which focuses on the performance objective, based on the basic framework constructed by the performance evaluation model. The performance evaluation indicator system of environmental protection agency＇ expenditure focuses on economics, compliance, alloeative efficiency and utilization efficiency of the funds. However, the performance evaluation indicator system of expenditure used in environmental protection project focuses on compliance, environmental effect and utilization efficiency of the funds. The entire indicator system appears to be unified in indicator system and flexible in detailed indicators, including not only summarized common indicators, but also specific detailed indicators.
