财经论丛
財經論叢
재경론총
Collected Essays On Finance and Economics
2015年
5期
67~73
,共null页
绩效棱柱 PSR模型 五水共治 水环保绩效审计评价体系
績效稜柱 PSR模型 五水共治 水環保績效審計評價體繫
적효릉주 PSR모형 오수공치 수배보적효심계평개체계
performance prism; PSR model; five water treatment; water environmental performance audit evaluation in-dex system
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。
水環保問題是製約社會經濟髮展的一箇重要因素,將水環保績效評價與績效審計相結閤,有助于在費用預測和資金使用等環節提高整箇水環保體繫的運行效率。文章以浙江省＂五水共治＂項目為研究揹景,結閤我國環境審計實施現狀,將績效稜柱理論與PSR模型相結閤,構建一套適閤我國國情的水環保績效審計評價體繫,併提齣如何提升水環保績效審計水平的對策和建議。
수배보문제시제약사회경제발전적일개중요인소,장수배보적효평개여적효심계상결합,유조우재비용예측화자금사용등배절제고정개수배보체계적운행효솔。문장이절강성＂오수공치＂항목위연구배경,결합아국배경심계실시현상,장적효릉주이론여PSR모형상결합,구건일투괄합아국국정적수배보적효심계평개체계,병제출여하제승수배보적효심계수평적대책화건의。
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.
