节能减排项目的绩效审计--以垃圾焚烧发电厂为例  

The Performance Audit of the Energy Saving & Emission Reduction Project ——The Case Study of Refuse Incineration Power Plant

作　　者：黄溶冰[1] 陈耿 

机构地区：[1]南京审计学院国际审计学院,210029 [2]南京审计学院信息科学学院,210029

出　　处：《会计研究》2013年第2期86-90,95,共5页Accounting Research

基　　金：国家社会科学基金“我国节能减排的环境审计规制研究”(11BGL062);国家自然科学基金(71271117);教育部人文社会科学基金(10YJC790098);江苏省高校自然科学研究重大项目(11KJA630001)的阶段性成果

摘　　要：由于日益严重的能源环境危机,节能减排已经上升为我国的国家战略。针对节能减排项目绩效审计中存在的难点,本文利用DEA-Tobit模型,对绩效审计中存在"污染物"、"废弃物"的多投入、多产出进行效率性评价,在分析决策单元相对有效性及改进方向的基础上,进一步分析相对有效决策单元与良好实践之间的差距并实现绩效排序;最后,通过回归分析,探讨影响决策单元绩效的关键因素。DEA-Tobit模型作为一种审计方法的创新,有助于促进我国国家审计在节能减排中向绩效领域的高端方向发展。Energy-saving &emission reduction have become the national strategy due to the increasingly serious energy and environmental crisis. According to the difficulty of performance audit in energy-saving & emission reduction project, this paper uses the DEA-Tobit model, evaluating efficiency of multiple inputs, outputs in the presence of ‘undesirable’ factors, on basis of analyzing DMU relative effectiveness and improvement direction, further analyzes the difference and performance ranking between relative effective DMU and industrial good practice; through regression analysis, discusses the key influence factors on DMUs. Using DEA-Tobit model as an innovative auditing method, may contribute to the promotion of Chinas government audit to performance areas of high-end direction in energy saving & emission reduction.

关 键 词：绩效审计 节能减排 DEA—Tobit模型 投入产出效率 

分 类 号：F239.4[经济管理—会计学] F205[经济管理—国民经济] F224