政府环境绩效审计评价问题研究——以水污染防治为例-research on evaluation of government environmental performance auditing - taking water pollution prevention and control as an example.docxVIP

摘要随着水污染问题日益严重，政府资金投入不断增加，但水环境问题却依旧存在。在科学发展观、建设“资源节约型、环境友好型”社会、发展循环经济等政策背景下，水污染治理上升到国家治理层面。2008年审计署在“2008至2012年审计工作发展规划”中提出“到2012年所有审计项目都要进行绩效审计；初步建立符合我国国情的环境绩效审计评价指标体系。”虽然截止到目前为止，上述目标未实现，但政府环境绩效审计作为水污染防治管理的一种有效手段是毋庸置疑的。本文从新公共管理理论、公共受托环境责任理论、可持续发展理论和国家治理理论进行理论分析，对国内外水环境绩效审计实践进行文献回顾，并通过对我国水污染防治绩效审计评价现状的考察，结合三河三湖水污染防治绩效审计案例，分析出水污染防治绩效审计评价存在的主要问题，并针对存在的问题提出改进建议，重点阐述了水污染防治绩效审计评价标准确定、评价指标体系的构建以及评价方法的选取，结合专家评价法、层次分析法和模糊综合评价法尝试构建评价模型。最后从政策层面提出促进水环境绩效审计的措施。关键字：政府审计，环境绩效审计，水污染防治，评价标准IAbstractWiththegrowingproblemofwaterpollution,governmentfundingisincreasing.Butthewaterenvironmentalproblemsarestillthere.Underthescientificconceptofdevelopment,theconstructionof“resource-savingandenvironment-friendly”societyandthedevelopmentofcirculareconomypolicybackground,waterpollutioncontroluptothenationallevelofgovernance.In2008year,theAuditinthe“2008-2012auditdevelopmentplan”submitted“tothe2012,allprojectshouldbecarriedoutforallperformanceaudits;establishpreliminarytheenvironmentalperformanceauditevaluationsystemwithChinasnationalconditions。”Untilnow,theabovetargetisnotachieved.Butthegovernmentenvironmentalperformanceauditasaneffectivemeanstomanagethewaterenvironmentisbeyonddoubt.ThisarticlefirstlytheoreticalanalysisthePublicTrusteeenvironmentalliabilitytheory,thetheoryofsustainabledevelopment,governanceandnewpublicmanagementtheory,thenreviewthedomesticandinternationalwaterenvironmentperformanceauditpractice.Andthroughthecurrentsituationofwaterpollutionpreventionperformanceauditevaluationstudy,combiningthreeriversandthreelakespollutionpreventionperformanceauditcases.Analyzethemainproblemsexistinginevaluatingtheperformanceauditofwaterpollutionpreventionandsuggestimprovementsfortheproblems.Focusontheconstructionofwaterpollutionpreventionperformanceauditevaluationcriteriaandevaluationsystem.Combineexpertevaluationmethod,AHPandfuzzycomprehensiveevaluationmethodtobuildevaluationmodel.Finally,Promotemeasuresfromthepolicylevelforwaterenvironmentalperformanceaudits.Keywords:GovernmentAuditing，Envi