资源配置的视角下对环境保护专项资金绩效审计基准模型及其应用的研究

Research on Performance Audit Benchmark Model of Environmental Protection Special Funds and Its Application from the Perspective of Resource Allocation

随着社会发展速度的逐步加快,我国对于环境保护问题逐渐引起重视,国家政府设置了专项资金用于保护环境,而相对应的绩效评价是当前关注的重点问题。从目前情况分析来看,环保资金绩效审计逐渐显现出弊端,面临发展中的"瓶颈",审计范围具有一定的局限性,环保对象相对比较固定,特定环保单位、环保项目,资金运用比较集中,属于一种绩效评价过程。从当前环保资金绩效审计基准模型为切入点,详细论述绩效审计的应用,并从资源配置视角重点阐述了其应用效果。

In recent years, with the gradual acceleration of social development, environmental protection problem of our country has attracted more attention. The national government has set up special funds to protect the environment, and the corresponding performance evaluation is the key issues of current concern. According to the analysis of the current situation, the performance auditing of environmental protection funds gradually shows disadvantages and faces the bottleneck of development, such as the certain limitations of audit scope, relatively fixed environmental protection object, specific environmental protection units and environmental protection projects, relatively concentrated use of funds. In this paper, the current environmental capital performance audit benchmark model was taken as an entry points, the application of performance audit and its application effect from the persoecfive of resource allocation were discussed in detail.