“双碳”背景下长三角地区大气污染治理绩效审计评价  

Evaluation of the Performance Auditing of Atmosphere Pollution Governance in the Yangtze River Delta under the“Dual Carbon”Background

作　　者：罗良忠[1] 刘碧函 LUO Liangzhong;LIU Bihan(Business School,East China University of Political Science and Law,Shanghai 201620,China)

机构地区：[1]华东政法大学商学院,上海201620

出　　处：《中国环境管理》2023年第3期24-31,共8页Chinese Journal of Environmental Management

摘　　要：本文基于“压力—状态—响应”模型的视角,结合长三角地区客观条件构建了大气污染防治绩效评价审计指标体系。并采用极值熵权法对上述各类指标赋权,结合环境优值模型对长三角地区2016—2020年大气污染治理的效果进行了综合审计评价。研究结果表明,2016—2020年长三角地区平均环境优值整体下降了0.0178,下降幅度达27.16%,大气污染治理绩效具有明显提升趋势;上海市大气环境改善效果最佳,环境优值下降幅度为49.5%;各省(区、市)完成了《打赢蓝天保卫战三年行动计划》的废气污染物减排目标,针对影响大气环境的主要指标推出的各项监管政策得到了有效落实。Based on the perspective of PSR model,combined with the objective conditions of the Yangtze River Delta region,an audit index system for the performance evaluation of air pollution control was constructed.The extreme value entropy weight method was used to assign weights to the indicators,and the effect of air pollution control in the Yangtze River Delta region from 2016 to 2020 was comprehensively audited and evaluated in conjunction with the environmental merit value model.The average environmental merit value of the Yangtze River Delta region decreased by 0.0178 overall from 2016 to 2020,with a decline of 27.16%,and the performance of air pollution control had an obvious trend of improvement;Shanghai had the best effect in improving the atmospheric environment,with a decrease of 49.5%in the excellent environmental value.All provinces and cities had completed the emission reduction targets of exhaust pollutants of the Three-Year Action Plan for Winning the Blue Sky Defense,and various regulatory policies launched for major indicators affecting the atmospheric environment had been effectively implemented.

关 键 词：环境绩效审计 大气污染治理 “双碳” 长三角地区 

分 类 号：X321[环境科学与工程—环境工程] X51[经济管理—会计学] F239.42[经济管理—国民经济]