黑龙江省工业“三废”治理环境绩效审计综合评价  

Comprehensive evaluation on industrial “three wastes” treatment of environmental performance auditing in Heilongjiang Province

作　　者：薛大维[1] 张宁[1] 王甲山[1] 朱志红[1] 

机构地区：[1]东北石油大学石油经济与管理研究所,黑龙江大庆163318

出　　处：《沈阳工业大学学报（社会科学版）》2017年第5期428-433,共6页Journal of Shenyang University of Technology(Social Sciences)

基　　金：国家社会科学基金项目(14BJY028);黑龙江省哲学社会科学研究规划基金项目(15GLB08);东北石油大学青年科学基金项目(2013QN203)

摘　　要：以黑龙江省审计厅为审计主体,基于PSR模型构建环境绩效评价指标体系,运用模糊一致偏好关系模型确定评价指标权重,并利用环境优值模型对黑龙江省环保厅对工业"三废"的治理效果进行综合评价,以此分析黑龙江省对"三废"的治理效果,得出审计结果并提出相关审计建议,旨为政府环境绩效审计提供系统方法,并为环境审计的发展提供新思路。As the auditing body,the Audit Office of Heilongjiang Province constructs the evaluation indexes of environmental performance based on the PSR model. By using the consistent fuzzy preference relation model, the w eights of evaluation indexes are determined. Environmental Protection Department of Heilongjiang Province is evaluated about the treatment effect of industrial ＂three w astes＂by the environmental optimal value model to analyze the effect on ＂three w astes＂governance in Heilongjiang Province. Based on w hich the treatment effect of Heilongjiang Province on the ＂three w astes＂is analyzed,the audit results are put forw ard,and the relevant audit recommendations are proposed. Those can provide the government w ith environmental performance audit system,and provide new ideas for the development of environmental audit.

关 键 词：环境审计 环境绩效审计 PSR模型 模糊一致偏好关系 环境优值模型 

分 类 号：A81[哲学宗教—马克思主义哲学]