区域性水环境绩效审计评价指标体系的构建及其运用研究

Study on the Construction and Application of the Evaluation Indexes System for Regional Water Environment Performance Audit

水环境绩效审计要重点关注水环境政策的执行、水环境资金的运用及水环境项目建设和运营的经济效益。论述了构建评价指标体系的原则,介绍了依据PSR概念框架构建评价指标体系的方法,探讨了评价指标的遴选和运用,以客观评价区域的水环境管理综合绩效。

The water environmental performance audit should pay significant attention to the implementation of water environment policy, the use of the funds of water environment, and the economic benefit of the construction and operation of water environment project. This paper discusses the principles of the construction of the evaluation indexes system, expounds the method for constructing the evaluation indexes system based on PSR conceptual framework, and probes into the selection and use of the evaluation indexes for making objective evaluation on the comprehensive performance of regional water environment management.