基于水资源资产负债表编制的环境绩效审计研究

政府环境绩效审计是对政府环境管理行为及绩效进行监督评价的重要机制,编制自然资源资产负债表可为政府环境绩效审计提供客观清晰的评价依据。以水资源为例,基于水资源价值理论以及市场价格法、生态系统服务价值核算方法,搭建了价值量水资源资产负债表核算框架,并在此基础上构建了环境绩效审计评价体系。案例研究结果表明,水资源资产负债表有利于客观反映一定时期内水资源资产管理绩效及其经济损益,能够为政府环境绩效审计提供定量评价依据。

Government environmental performance auditing is an important mechanism for supervising and evaluating government environmental management behavior and performance.The compilation of natural resource balance sheet can provide an objective and clear audit basis for the audit of environmental management performance.Taking water resources as an example,this study set up the balance sheet framework and value accounting system of water resources based on water resource value theory,market price method and ecosystem service value accounting method,and constructed the evaluation system of auditing environmental management performance on this basis.A case study was conducted,and the results show that the water resources balance sheet is conducive to objectively reflecting the water resources asset management performance and its economic profit and loss in a certain period of time,which can provide a quantitative evaluation basis for government environmental performance audit.