生活垃圾处理场环境绩效审计初探  

Preliminary Discussion on the Environmental Performance Audit about the Domestic Refuse Treatment Plant

作　　者：刘建强[1] 王岩[1] 

机构地区：[1]审计署驻哈尔滨办事处,黑龙江哈尔滨150001

出　　处：《应用能源技术》2010年第11期8-10,共3页Applied Energy Technology

摘　　要：通过对某垃圾处理场的环境审计,对该场的垃圾填埋过程、渗滤液处理过程、管理水平、财务过程、污水排放以及环境绩效进行检查、测试、诊断、咨询和评价,排查垃圾处理场可能存在的重点问题,查找解决问题的方法,提出具体的整改措施,完善资金投入体制。最终目的是提升垃圾处理场管理水平,优化处理能力,并通过审计的全过程分析为环境绩效审计提供一个实践的案例。Through environmental performance auditing on a refuse＇ treatment plant, inspecting, testing, diagnosing, consulting and evaluating the landfills process, permeate treatment process, management level, financial process, effluent discharge and environmental performance, troubleshoots the possible main problem of the refuse treatment plant, finds the solution to the problem, proposes the specific corrective measures, improves the funding system. The ultimate aims are advancing the management level of the refuse treatment plant, optimizing the treating capacity and through analyzing the overall process of audit, provides a practical case about environmental performance audit.

关 键 词：环境 绩效 审计 

分 类 号：X701[环境科学与工程—环境工程]