我国政府环境绩效审计评价指标体系构建初探

    The research of the environmental performance audit evaluation index system construction in China

    • 摘要: 最高审计机构国际组织所属的环境审计工作组连续六次的全球性环境审计调查结果,以及我国审计署近年来发表的环境审计结果公告无不显示环境审计过程中对绩效的关注。本文将在剖析开展政府环境绩效审计工作意义的基础上,系统回顾国内外环境绩效审计评价指标体系,探讨现有评价体系存在的问题,进而构建我国环境绩效审计评价指标体系。

       

      Abstract: The environmental audit working group belongs to the international organization of Supreme Audit Institutions.Its global environmental audit findings six times in a row,as well as the Audit Office of China,has published in recent years environmental audit results announcing all display environment audit process on the performance of attention.Base on the significance of the analysis of government environmental performance audit,the article reviews systematically the domestic and international environment performance audit evaluation index system,explores the problems existing in the present evaluation system,and then constructs our country environment performance audit evaluation index system.

       

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