环境恢复治理项目绩效审计评价体系构建

Research on the Evaluation System of Mineral Environmental Restoration Project Performance Audit

为尽量预防并减少矿山开发对地质环境的破坏,国家本着"谁开发、谁保护,谁污染、谁治理,谁破坏、谁恢复"的原则,对矿产地质环境进行恢复治理,其中,政府审计对治理情况及相关制度的执行情况起着重要的监督作用。本文针对环境恢复治理项目,从合理合法性、经济性、效率性以及效益性四个方面构建了绩效审计评价指标体系,利用层次分析方法赋予评价指标权重,进行一致性检验,并提出了政策建议,以期充分发挥审计在监督我国环境恢复治理工作中的重要作用。

As far as possible to prevent and reduce the destruction of geological environment which caused by mining,on the basis of the principle of whoever development and protection,whoever pollution and governance,whoever damage and recovery,to restore the mineral geological environment,among this,the government audit play an important role of supervision for the governance and executive condition of the relevant system.For environmental restoration projects,in this paper,we build evaluation index system of environmental restoration project performance audit from the reasonable legitimacy,economy,efficiency and profitability four aspects and use the analytic hierarchy method to give evaluation index assignment,for consistency check.Through analysis of the index put forward policy suggestions,in order to promote the audit role into full play,in the work of supervision and governance of our country environment restoration.