基于PSR模型的政府资源环境绩效审计评价指标研究

Resource and Environment Performance Auditing Index Based on PSR Model

对地方政府实施资源环境绩效审计是保障资源有效利用和环境保护的重要手段,资源环境绩效评价是资源环境绩效审计的重要内容。借鉴环境质量评价的PSR模型,从资源环境压力、资源环境反应和资源环境状态改变三个角度,构筑了政府资源环境绩效审计评价指标体系,明确了指标计算口径和指标间相互关联,说明了指标体系的应用思路。

Resource and environment auditing for local governments is an important tool for resource and environment protection. The thesis gives a resource and environment performance index from three perspectives which are pressure on resource and environment, response to the pressure and state change on resource and environment which are The relationships between performances index and the method of index practicing is also given.