北京市“三废”治理的环境绩效审计评价指标体系及应用  

Environment Performance Audit Index System and Application for Beijing’s "Three Wastes"

作　　者：梁星[1,2] 田昆儒[1] 王如燕[2] 

机构地区：[1]天津财经大学商学院,天津300079 [2]山东工商学院,山东烟台264005

出　　处：《经济问题》2010年第5期53-56,110,共5页On Economic Problems

基　　金：北京市自然科学基金项目“北京市环境绩效审计标准研究”(9072008)的阶段性研究成果

摘　　要：依托北京自然科学基金课题,对北京市各区县重点工业企业污染排放及处理利用情况进行调研,形成北京市"三废"处理的环境绩效审计评价指标,构建环境优值模型,对北京市各区县环境治理的绩效进行排序并综合评价,为后续审计找出审计线索和范围。Recently,Beijing government thinks much of the ＂three wastes＂. The audit department is very concerned about the ＂three wastes＂ governance.They are very concerned about monitoring,evaluation of the efficiency,effectiveness.They are urgent to establish environmental performance evaluation index in order to evaluate the quantity. This paper relied on Beijing Natural Science Foundation ,researched on pollution emitted industrial enterprises of Beijing municipality.The research focused on emitting and disposing contamination. They constructed the environmental performance audit evaluation index and environment excellent value model. We valued and ranked all districts of Beijing＇s environmental management performance.By the way,we found the follow-up audit trail and scope.

关 键 词：环境绩效审计 审计评价 指标体系 

分 类 号：F239[经济管理—会计学]