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Study On The Performance Evaluation Of Horizontal Ecological Protection Compensation Funds In The B River Basin

Posted on:2024-01-18Degree:MasterType:Thesis
Country:ChinaCandidate:X YinFull Text:PDF
GTID:2531307178499684Subject:Accounting
Abstract/Summary:PDF Full Text Request
Water resources are valuable natural resources necessary for human survival and production.As China’s economic and social development enters a new stage,efficiently co-ordinating economic development and environmental protection,and promoting harmonious coexistence between humans and nature,the ecological compensation mechanism provides a new path to deepen the construction of ecological civilisation and promote coordinated regional development.As an important part of the ecological environment,the horizontal ecological protection compensation mechanism for watersheds was created to solve the problem of synergy in watershed management,and the provinces quickly implemented the major decisions of the Party Central Committee and the State Council and invested a lot of human,material and financial resources to build the horizontal ecological protection compensation mechanism for watersheds.The problem of "unclear rights and responsibilities and insufficient linkage" in the governance of watersheds has been largely solved.However,there are still many difficulties in finding a way to compensate for horizontal ecological protection in watersheds with Chinese characteristics.Therefore,this paper focuses on the performance of horizontal watershed ecological protection compensation funds by introducing the balanced scorecard and using the B River basin as a case study.This paper mainly adopts the case study method and the hierarchical analysis method to carry out research.By studying the research on ecological compensation and horizontal compensation performance at home and abroad,analyzing the implementation scheme of horizontal ecological protection compensation in China’s river basin,and taking the B river basin as an example,exploring the problems and shortcomings of horizontal ecological protection compensation in its river basin,and selecting the introduction of the balanced scorecard to carry out the performance evaluation of horizontal ecological protection compensation in the B river basin.By transforming the four dimensions of the Balanced Scorecard,a performance evaluation system for the horizontal ecological protection compensation funds in the B River Basin was established,which contains 23 performance evaluation indicators with the four dimensions of fund effectiveness,policy objects,process operation and learning growth as targets.By collecting and collating the indicator data from 2020 to 2021,the performance evaluation of the horizontal ecological protection compensation funds in the B River Basin was carried out,and the relevant problems in the B River Basin were analysed and corresponding optimisation countermeasures were given.The main findings include: the balanced scorecard can effectively guide the horizontal ecological protection compensation funds in the river basin to improve their performance,and the performance of the horizontal ecological protection compensation funds in the B river basin is good.At the same time,it was found that there are still problems with the compensation for horizontal ecological protection in the B River Basin,including the weak correlation between the compensation amount and the actual environmental impact,the weak endogenous motivation brought by the compensation funds,and the lack of abundant compensation methods among the compensation subjects.It is proposed that the use of funds and mechanism settings should be optimised in terms of refining the compensation standards,introducing market transaction mechanisms and enriching the types of two-way compensation.The research in this paper has certain theoretical significance and practical value for enriching horizontal ecological protection compensation in watersheds.
Keywords/Search Tags:watershed horizontal ecological protection compensation, performance evaluation, balanced scorecar
PDF Full Text Request
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