摘要
构建科学实用的环境管理绩效评价指标体系是环境审计工作顺利开展的关键。基于区域性环境管理绩效优值模型和ISO14031环境标准,建立的区域性环境管理绩效评价指标体系包括3个一级指标、10个二级指标、30个三级指标。通过实例分析,发现该指标体系具有较强可操作性和适用性。
Academic research and practical exploration of environment audit just started in China. This article discusses the environment management performance evaluation index system, which is the key factor of environment audit. We finished some environment audit enquiries and gained some experience. Based on this, a model on territorial environment management performance evaluation is proposed and the corresponding index system is established guided bv ISO 14031 environment standard.
出处
《南京审计学院学报》
2010年第2期36-41,83,共7页
journal of nanjing audit university
基金
苏州市科技计划项目(软科学)(SRA0819)
关键词
环境管理
绩效评价
指标体系
环境审计
environment management
performance evaluation
index system
environment audit