我国环境绩效审计现状及评价指标体系构建

China’s Current Environmental Performance Audit and Construction of its Evaluation Index System

环境绩效审计在我国尚处初期发展阶段,分析其现状与特点对于构建相应的审计评价指标体系有重要的意义。通过归纳环境绩效审计的难点、存在的问题及研究成果,刻画了我国现阶段环境绩效审计发展现状,并在此基础上,利用PSR模型构建了适应我国国情的环境绩效审计综合评价指标体系,以期为环境绩效审计实践提供科学、合理的评价依据。

Environmental performance audit is still in the primary stage of development in our country,and it is of great significance to analyze its present situation and characteristics to construct the corresponding audit evaluation index system.By summing up the difficulties,problems and research results of environmental performance audit,this paper describes the present situation of environmental performance audit in China,and on this basis,constructs a comprehensive evaluation index system of environmental performance audit adapted to the national conditions of China by using PSR model,in order to provide scientific and reasonable evaluation system basis for environmental performance audit practice.