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Research On The Government Environmental Performance Auditing Evaluation System

Posted on:2013-11-02Degree:MasterType:Thesis
Country:ChinaCandidate:L RenFull Text:PDF
GTID:2249330362472821Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of science and technology and social progress,environmental problems have become increasingly prominent. Because ofenvironmental externalities, environmental protection is difficult rely on the enterprises.Therefore, the government plays a special roles, rely on the force for environmentalprotection. However, the government has a series of problems in the environmentalmanagement activities in recent years, such as low efficiency, poor management and soon. In order to improve the efficiency of the government, the transformation ofgovernment work, we need to use the government environmental performance auditingevaluation system evaluate on government’s environmental work. However, the conceptof government environmental performance auditing is new, started relatively late, thereisn’t an applicable government environmental performance auditing evaluation systemto our country at present. Based on this situation, this paper based on the domestic andforeign existing research results, constructing a complete government environmentalperformance auditing evaluation system.This paper illustrates the background and significance of the research, thenanalysis and summarize the domestic and foreign existing research results and relevantbasic theory, and then proposed the problems of our country government environmentalperformance auditing evaluation system at present, and analysis the reasons. Next is thecore part of this article-Construction of government environmental performanceauditing evaluation system, comprises the following steps, determination and selectionthe evaluation factors, and the index system and evaluation model. Based on the research results at home and abroad to construct government environmentalperformance audit evaluation index system, with Delphi method, analytic hierarchyprocess and fuzzy comprehensive evaluation method to construct the governmentenvironmental performance auditing evaluation model, and through a case shows theevaluation system in practice. Finally, the article is aimed at our country’senvironmental performance auditing evaluation system for the existing problems putsforward some safeguard measures.
Keywords/Search Tags:Government environmental performance audit, Evaluation system, indexsystem, Fuzzy comprehensive evaluation method
PDF Full Text Request
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