基于绩效棱柱和PSR模型的水环保绩效审计评价体系构建研究——以浙江省“五水共治”为例

Research on Water Environmental Performance Audit Evaluation Index System Based on Performance Prism and PSR Model——A Case Study of“Five Water Treatment”in Zhejiang Province

水环保问题是制约社会经济发展的一个重要因素,将水环保绩效评价与绩效审计相结合,有助于在费用预测和资金使用等环节提高整个水环保体系的运行效率。文章以浙江省"五水共治"项目为研究背景,结合我国环境审计实施现状,将绩效棱柱理论与PSR模型相结合,构建一套适合我国国情的水环保绩效审计评价体系,并提出如何提升水环保绩效审计水平的对策和建议。

Water environmental problem is an important factor restricting the development of social economy. Combining the water environmental performance evaluation with the performance audit contributes to improving the operating efficiency of the water environmental system in such aspects as the prediction of expenses and the use of funds. Choosing the ＂five water treatment＂ project of Zhejiang province as the research background and taking the present situation of China＇s environment au- dit implementation, this paper combines the performance prism theory with PSR model to build a set of water environmental performance audit evaluation system suitable for China＇s national conditions. We also put forward the countermeasures and sug- gestions as to how to enhance the level of water environmental performance audit.