政府环境绩效审计评价方法研究

发布时间：2018-02-24 07:14

本文关键词： 政府环境绩效绩效审计因子分析　出处：《兰州理工大学》2012年硕士论文　论文类型：学位论文

【摘要】：当前，全世界所共同面临的难题之一便是环境保护问题，其产生于经济活动，但市场规律却无法对其进行调节，同时，经济主体也无法通过自觉的行动加以解决。因此，政府在环境保护问题上就必须承担起责任，政府在解决环境问题中的主导地位必须得到强化以使其充分发挥作用。然而在现实中，我国政府在对环境问题进行管理的活动中往往暴露出低效、力微等问题，并且往往过分注重经济效应从而造成经济增长速度比不上环境恶化速度的局面。为了解决上述问题，我国迫切需要对政府的环境管理绩效进行科学合理的审计，以使政府不再片面地追求经济增长，能够充分地考虑国家和人民的长远利益，并且切实地承担起保护环境的社会责任。然而，我国的政府环境绩效审计工作才刚刚开始起步，，面临着审计依据不明确、审计评价方法不得力、审计结果不准确等迫切问题，致使无法准确衡量政府环境绩效，也无法充分发挥政府环境绩效审计的作用。我国必须在借鉴国外先进的研究成果和实践经验的基础上，尽快形成一整套政府环境绩效审计理论和实践体系，以使政府能够充分发挥在环境管理中的作用。基于这种状况，本文在借鉴国内外研究成果的基础上，对政府环境绩效审计的相关问题尤其是方法进行研究，在选题和内容方面均有所创新，以期对该领域的理论研究和实务工作有一定的指导意义。政府环境绩效审计，指的是由国家审计机构对政府审计单位或项目的环境治理行为开展全面的审查与分析，根据特定的标准对政府的环境治理行为的经济性、效率和效果实施鉴定与审计评价，进而得出改善政府环境保护绩效的结论的审计活动。本文首先对政府环境绩效审计的基础理论，主体、客体与内容，目标与标准进行阐述，然后分析目前我国政府环境绩效审计的现状、存在的问题以及成因，指出现阶段的政府环境绩效审计工作中存在的问题与困难主要是由于审计评价方法使用不当造成的，而审计评价方法是开展审计工作的关键，因此本文对政府环境绩效审计相关问题的研究重点在审计方法上。政府环境绩效涉及的范围是十分广泛的，传统的财务审计不能体现环境保护资金使用的效益和政府环境管理的绩效，现有的政府环境绩效审计特殊方法又存在一定的局限性，不能对其进行全面、准确的审计评价，进而提出运用因子分析法开展政府环境绩效审计评价，最后利用《中国环境统计年鉴2010》中我国31个省、自治区的相关数据进行实证分析，验证方法的可行性与合理性，提出切实可靠的审计结论与建议。选择适当的政府环境绩效审计评价方法，对于提高审计人员的工作效率、节约审计人力资源与成本、提出全面、准确的审计结果和建议有着极其重要的影响。
[Abstract]:At present, one of the common problems the world faces is environmental protection, which comes from economic activities, but the laws of the market cannot regulate it, and at the same time, the economic agents cannot solve it through conscious action. The government must take responsibility for environmental protection, and its dominant position in solving environmental problems must be strengthened so that it can play its full role. In reality, however, In our government's activities to manage environmental problems, problems such as inefficiency and inefficiency are often exposed, and too much attention is paid to economic effects, resulting in a situation in which economic growth is not as fast as that of environmental degradation. Our country urgently needs to carry on the scientific and reasonable audit to the government's environmental management performance, in order to make the government no longer pursue the economic growth one-sidedly, can fully consider the long-term interests of the country and the people. And to effectively assume the social responsibility to protect the environment. However, the government environmental performance audit in our country is just beginning to start, facing the urgent problems such as unclear audit basis, weak audit evaluation methods and inaccurate audit results, which makes it impossible to accurately measure the environmental performance of the government. Our country must draw lessons from foreign advanced research results and practical experience, and form a whole set of government environmental performance audit theory and practice system as soon as possible. In order to enable the government to give full play to the role of environmental management. Based on this situation, based on the research results at home and abroad, this paper studies the relevant issues of government environmental performance audit, especially the methods. Some innovations have been made in selecting topics and contents in order to guide the theoretical research and practical work in this field. Government environmental performance audit refers to the comprehensive review and analysis of the environmental governance behavior of government audit units or projects by the state audit institutions, and the economy of the environmental governance behavior of the government according to the specific standards. Efficiency and effectiveness of the audit evaluation and evaluation, and then draw conclusions to improve the performance of environmental protection of the government audit of the basic theory, subject, object and content, objectives and standards. Then it analyzes the current situation, existing problems and causes of government environmental performance audit in our country, and points out that the problems and difficulties in the current government environmental performance audit work are mainly caused by improper use of audit evaluation methods. The audit evaluation method is the key to carry out the audit work, so the research focus of this paper is on the audit method. The scope of the government environmental performance is very extensive. The traditional financial audit can not reflect the benefit of environmental protection funds and the performance of government environmental management. The existing special methods of government environmental performance audit have some limitations, which can not be comprehensive and accurate audit evaluation. Then it puts forward to use factor analysis method to carry out the evaluation of government environmental performance audit. Finally, using the relevant data of 31 provinces and autonomous regions of China in the "China Environment Statistics Yearbook 2010" to carry out empirical analysis, the feasibility and rationality of the method are verified. This paper puts forward practical and reliable audit conclusions and recommendations. Selecting appropriate evaluation methods of government environmental performance audit can improve the work efficiency of auditors, save audit human resources and cost, and put forward a comprehensive approach. Accurate audit findings and recommendations have an extremely important impact.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4

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