基于PSR模型的政府环境绩效审计研究——以江西省为例  

The Government Environmental Performance Auditing Research based on PSR Model——Take Jiangxi Province as an Example

作　　者：韩士专[1] 杜丽慧 

机构地区：[1]华东交通大学经济管理学院

出　　处：《财会通讯（上）》2016年第8期8-12,共5页Communication of Finance and Accounting

基　　金：国家自然科学基金(项目编号:71161010);江西省"十二五"社科基金(项目编号:13YJ22)阶段性研究成果

摘　　要：本文基于PSR模型建立政府环境绩效审计评价指标,运用主成分和聚类分析方法,对江西省11个地市2013年的相关数据进行处理,并对各个城市的政府环境绩效进行评价,衡量其环保效益成果。研究结果显示:各地市的政府环境绩效存在显著差异,在此基础上将江西省11个地市分为政府环境绩效水平高的城市、政府环境绩效水平较高的城市、政府环境绩效水平低的城市三种类型,并对每一类城市的发展提供了相关建议。On the basis of the some domestic scholars research,this paper sets up government environmental performance auditing evaluation index for the 11 cities in Jiangxi province based on PSR model.By using the principal components and cluster analysis method to process the relevant data of 11 cities in Jiangxi province,this paper evaluates the government environmental performance in each city and measures various environmental benefits result of the city's environmental protection investment.Results showed that government environmental performance significantly differences around the city.On this basis,general 11 cities in Jiangxi province is divided into three types:cities with high level of government environmental performance;cities with relatively high level of government environmental performance;cities with low level of government environmental performance,and this paper provide relevant advice for the development of each type of the city.

关 键 词：政府环境绩效 审计 主成分分析 聚类分析 PSR模型 

分 类 号：F239.4[经济管理—会计学]