应用条件价值评估法(CVM)完善环境工程项目审计中对环境绩效的审计——以宁波市内河治理工程为例  

Improvement of Auditing for Environmental Performance by Applying Contingent Valuation Method:A Case Study of Inland Waterway Pollution Control

作　　者：黄平沙[1] 白春节[1] 吴宗良 

机构地区：[1]浙江万里学院环境系,浙江宁波315100 [2]宁波市审计局,浙江宁波315010

出　　处：《生态经济（学术版）》2009年第2期47-50,共4页Ecological Economy

基　　金：宁波市科技局软科学研究计划项目(2008A10012)

摘　　要：在全面综述环境审计基本概念和内容的基础上,根据国际上环境审计的发展趋势,笔者尝试在宁波市内河水质治理工程项目审计中应用条件价值评估法(CVM)对该环境项目产生的经济效益进行量化分析。结果显示:受访人群平均愿意为改善水环境的支付金额保守值平均为76.70元/户,取样居民小区内每年居民总的支付意愿是6.89万元,即居民对改善新河水质产生经济效益的估计价;对位于内河周遍房产所增加的支付意愿保守值平均为81.60元/m2。通过引入CVM法量化的项目经济效益,直观地反映出政府投资环境工程的绩效。研究结果不仅用经济学方法把环境质量用货币价值表现出来,也为政府在环境治理项目审计中完善有关环境绩效的审计提供了技术上的支持。Based on a comprehensive overview of the fundamental concepts and content of environmental auditing, the contingent valuation method （CVM） has been used to analyze the economic benefits obtained from water quality improvement. The environmental auditing for water environment control project of inland waterway in Ningbo was selected as a case study. The results showed that the respondents living around the inland waterway have a strong environmental consciousness for their habitat. They paid lots of attention to the water quality in the inland waterway. An average of willingness to pay for improving water quality by the respondents was 76. 70 YMB/family. According to the residents living in the area where samples were taken the total willingness to pay for improving water quality was 68.9 thousand Yuan each year. It illustrated the value of economic benefit gained from environmental improvement. An average of willingness to pay for the property increase near the inland waterway was 81.60 YMB/m^2. By using CVM, not only the economic benefit was calculated, but also the government performance was displayed directed. Meanwhile the resuh provided technical support for auditing of environmental control project when the government takes environmental performance into consideration.

关 键 词：环境审计 条件价值评估法 环境绩效 内河水质治理 

分 类 号：F239.63[经济管理—会计学] F407.213.3[经济管理—国民经济]