双重职能视角下的政府投资环保项目绩效审计研究

发布时间：2018-05-26 13:05

本文选题：政府投资环保项目 + 绩效审计　；参考：《中国海洋大学》2014年硕士论文

【摘要】：近年来，日益严峻的环境问题引起了政府的高度重视，为解决环境问题，我国政府加大对环境治理和环境保护方面的投资力度，增加环境保护项目的建设规模和数量。随着环保资金投入和环保项目数量的增加，环保项目的绩效也越来越受到公众的关注，而目前我国政府投资环保项目的建设与运营现状却不尽如人意，存在资金闲置、运营效果差、管理控制薄弱等问题。绩效审计是确保政府公共受托责任有效履行的控制机制，并随着政府公共管理现实需求的变化而发展。目前环保项目绩效审计研究主要侧重于通过绩效评价来鉴证被审计者受托责任的履行情况，即通过构建绩效评价指标体系，利用某种模型将环保项目各方面的绩效水平整合成一个概括性结论，以反映环保项目的整体绩效。在这种以评价为主的职能观的导向下，审计建议往往作为一个附属品在审计报告中出现而得不到应有的重视，这样容易导致审计建议质量不高，难以在实践中采纳和应用。当前政府投资环保项目绩效审计只注重绩效评价的情况，已经不能满足政府利用绩效审计提高绩效管理水平的要求，因此，探究可以兼顾鉴证性和建议性双重职能的绩效审计评价建议框架迫在眉睫。鉴于此，本文从政府投资环保项目绩效审计应兼顾鉴证性与建议性双重职能的角度出发，对政府投资环保项目绩效审计进行研究，构建双重职能视角下的绩效审计评价建议框架，以使绩效审计为提高政府投资环保项目的管理水平和改善建设运营绩效做出贡献。本文首先从分析政府投资环保项目绩效审计的特点和政府公共管理的发展对绩效审计的需求着手，提出政府投资环保项目绩效审计鉴证性和建议性并重的双重职能定位的观点，并在此基础上分析双重职能定位对绩效审计的要求，，即“以政府投资环保项目的目标实现程度为评价基点”和“以政府投资环保项目的目标实现过程为切入点”，通过分析逻辑框架法对绩效审计的适用性，在绩效审计中引入逻辑框架法的理念，并结合政府投资环保项目绩效审计的特点对逻辑框架法进行改进，设计出双重职能视角下的政府投资环保项目绩效审计评价建议框架，并总结出该框架“兼顾双重职能、以项目预期目标为导向、以差异分析为切入点、引入绩效归因的理念、引入可容忍差异率”的五大特点。探究该框架在审计实践中的应用流程，以污水处理厂升级改造项目为例设计评价建议框架的具体评价指标体系，并将双重职能视角下的政府投资环保项目绩效审计评价建议框架应用于X污水处理厂升级改造项目绩效审计的案例研究中，力求为提高政府投资环保项目的绩效的评价和改进做出贡献。
[Abstract]:In recent years, the increasingly serious environmental problems have aroused great attention of the government. In order to solve the environmental problems, our government has increased the investment in environmental governance and environmental protection, and increased the construction scale and quantity of environmental protection projects. With the increase of the investment of environmental protection funds and the increase of the number of environmental protection projects, the performance of environmental protection projects has been paid more and more attention by the public. However, the construction and operation status of environmental protection projects invested by our government is not satisfactory at present, and there are idle funds. The operation effect is poor, the management control is weak and so on question. Performance audit is a control mechanism to ensure the effective performance of government public fiduciary responsibility, and it develops with the change of government public management demand. At present, the research of environmental protection project performance audit mainly focuses on the performance evaluation to verify the performance of the auditee's fiduciary responsibility, that is, through the construction of the performance evaluation index system. The performance level of each aspect of environmental protection project is integrated into a general conclusion by a certain model to reflect the overall performance of environmental protection project. Under the guidance of this kind of function view of evaluation, audit recommendations often appear as an accessory in the audit report without due attention, which can easily lead to low quality of audit recommendations and difficult to be adopted and applied in practice. At present, the performance audit of environmental protection projects invested by the government only pays attention to the performance evaluation, and can not meet the requirements of the government to improve the performance management level by using the performance audit. It is urgent to explore the performance audit recommendation framework which can consider the dual functions of authentication and recommendation. In view of this, this paper studies the government investment environmental protection project performance audit from the point of view of the dual functions of government investment environmental protection project performance audit should take into account both authentication and suggestion. In order to improve the management level of environmental protection projects invested by the government and improve the performance of construction and operation, this paper constructs a framework of performance audit recommendations from the perspective of dual functions in order to make the performance audit contribute to the improvement of the management level of environmental protection projects. This paper begins with the analysis of the characteristics of the performance audit of the environmental protection projects invested by the government and the demand of the performance audit for the development of the government public management, and puts forward the dual function orientation of the performance audit of the environmental protection projects invested by the government. On the basis of this, the paper analyzes the requirements of the dual function orientation to the performance audit, that is, "taking the realization degree of the goal of the government investment environmental protection project as the evaluation base" and "taking the goal realization process of the government investment environmental protection project as the breakthrough point". By analyzing the applicability of the logical framework method to the performance audit, the concept of the logical framework method is introduced into the performance audit, and the logical framework method is improved according to the characteristics of the performance audit of environmental protection projects invested by the government. This paper designs a framework for performance audit evaluation of government investment environmental protection projects from the perspective of dual functions, and concludes that the framework "takes dual functions into account, takes project expectation goal as the direction, takes difference analysis as the breakthrough point, and introduces the concept of performance attribution." This paper introduces the five characteristics of tolerance difference rate. The application process of the framework in audit practice is explored, and the concrete evaluation index system of the evaluation suggestion framework is designed by taking the sewage treatment plant upgrading project as an example. The performance audit suggestion framework of the environmental protection project invested by the government is applied to the case study of the upgrading and upgrading project of the X sewage treatment plant. To contribute to the performance evaluation and improvement of government investment in environmental protection projects.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45;F239.41

【参考文献】