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Research On Performance Auditing Evaluation System Of Ecological Environment Governance In Qilian Mountain(S)

Posted on:2020-12-21Degree:MasterType:Thesis
Country:ChinaCandidate:Q H GaoFull Text:PDF
GTID:2439330575452242Subject:Audit
Abstract/Summary:PDF Full Text Request
The ecological environment is the basis for the survival and development of human society.However,in recent years,with the increasingly serious environmental pollution and ecological environment destruction,environmental issues have become the core topic of the world,and the national environmental awareness has gradually increased.The Eighth Congress include the construction of ecological civilization in the overall layout of the "five in one" socialism with Chinese characteristics.The ecological management with the main content of restoration and protection has become the basic work to promote the construction of ecological civilization.The ecological environment governance work is imminent.The state has invested a large amount of funds to control the ecological environment of Qilian Mountain.It has become an important plan.In order to verify and supervise the operation of the project and evaluate whether it achieves the goal of improving the ecological environment,it is necessary to carry out eco-environmental performance of the project.An audit to evaluate the social,economic and environmental benefits of its projects.Based on this,this paper takes Qilian Mountain(S segment)eco-environment performance audit evaluation index system as the research object.Firstly,it starts with the research status at home and abroad,and analyzes the existing research on performance audit of eco-environmental governance performance project.At present,there is not a mature set.Which can apply to practice work,and more is focused on the evaluation of funds otherwise on the evaluation of environment.Secondly,according to the characteristics of Qilian Mountain(S)eco-environmental governance project,this paper focuses on its necessity and feasibility,and provides a basis for the construction of post-performance auditing evaluation system.Then,based on the PSR conceptual framework,this paper constructs the Qilian Mountain(S-segment)eco-environment performance audit evaluation index system,and uses the analytic hierarchy process to determine the weight,and uses the environmental merit model to calculate the environmental merit before and after the project implementation.Calculated that after implementation of eco-environmental governance projects.The environmental value is closer to 0,so as to judge whether the implementation of the ecological environment management project is effective to improve the ecological environment,whether the pollution is effectively treated,and whether the project funds are effectively utilized.This paper hopes to provide an effective tool for ecological environmental governance audit evaluation and management benefits by constructing the performance audit evaluation system of Qilian Mountain(S section)ecological environment management,breaking through the traditional financial auditing perspective and combining the special nature of Qilian Mountain(S section)ecological environment management.More emphasis will be placed on the effectiveness of environmental governance,and relevant environmental technology indicators and PSR conceptual frameworks will be introduced into its performance auditing field,hoping to provide new ideas for eco-environmental governance performance audits in other regions.
Keywords/Search Tags:Ecological environment governance, Environmental performance audit, Audit evaluation system, Qilian Mountain(S section)
PDF Full Text Request
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