生态效益审计评价指标体系的构建——基于模糊数学视角

Assessment of the Environmental Performance Audit:A Perspective from Fuzzy Mathematics

生态效益审计是环境绩效审计的一个重要组成部分。从经济、效益、效果3个方面构建的生态效益评价指标体系包括3个一级指标、13项二级指标。结合模糊数学的原理,运用该评价指标体系对实例进行分析,发现该审计模式具有较强适用性和可操作性,能够较好地实现对城市或地区进行生态效益审计的目标。

The environmental performance of eco-efficiency audit is an important part of the audit.The eco-efficiency evaluation index system,constructed on the economy,effectiveness and effects,consists of three primary index and 13 secondary index.Based on the principle of fuzzy mathematics,using evaluation index system for the analysis,I found that the audit model has a better applicability and operability to achieve the objectives of eco-efficiency audit.