会计学院知识库

    随着经济的发展，人们的生活水平越来越高，生活垃圾增多，亟需进行垃圾分类保护环境，推进经济和社会的共同进步。世界审计组织第二十届大会共设立了两大主题，其中第二大主题是由中国审计署主持，主题为“环境审计与可持续发展”。在各国的研讨以及提交的国家论文中，均涉及到了环境审计与可持续发展的相关课题，重点强调的案例包括了气候变化、废弃物等领域。由此看来，废弃物治理的绩效审计在国际审计届引起了强烈的关注和共鸣。生活垃圾是废弃物的一个种类，生活垃圾分类绩效审计的重点就在于审查其对于经济、社会、能源、环境所带来的影响。通过合理的、全面的指标选取并进行科学地分析和评价，才能取得较好的审计效果。

    本文以J市城市生活垃圾分类为研究对象，主要研究的是城市生活垃圾分类绩效审计指标的构建与应用。首先，主要是从国家政策的角度对研究背景展开了阐述，阐明J市实施垃圾分类的大环境，并从垃圾分类审计方面以及指标体系方面对国内外文献进行了梳理；其次，系统地阐述了城市生活垃圾分类绩效审计的理论基础以及方法理论，并介绍了J市垃圾分类的基本情况；最后，以前边所述为依据，运用PSR概念框架构建指标体系，并运用层次分析法进行权重确定，后运用模糊综合评价法进行打分。本文通过指标体系的构建以及打分后，发现J市的配套设施不完善、资金使用率不高、终端分类处理机制不完善、垃圾源头产生量过大，并提出了相应的建议，帮助改善J市的生态环境，完善城市生活垃圾分类的绩效审计评价体系。

    As the economy develops, the living standards are rising that pushes more garbage. We need to separate the garbage to protect the environment and promote the economic. There are two themes of the twentieth meeting of the World Audit Organization. The second theme was "Environmental Auditing and Sustainable Development" that hosted by the National Audit Office of China. In the seminars of various countries and the national papers submitted, environmental auditing and sustainable development are involved, and the highlighted cases include areas such as climate change and waste. From this point of view, the performance audit of waste management has aroused strong concern and resonance in the international auditing community. Domestic waste is a type of waste. It is important to audit the economy, society and environment. Only through reasonable index selection and scientific qualitative and quantitative evaluation can a better audit effect be achieved.

    This paper is to search the garbage classification of J city, and the indicators' build and performance are important. First of all, the text state the context based on the policy that to explain the big environment; Secondly, the theory and the way were systematically explained, and the basic situation of waste classification of J City was presented; Finally, based on the previous side, the PSR framework is to build the index system, the analysis process is to determine the weights. Then use the fuzzy comprehensive count the score. Through the construction of the indicator system and scoring, this article found that the supporting facilities in City J were not perfect, the capital utilization rate was not high, the terminal classification and treatment mechanism was not good, and the garbage at the source was too large. The suggestion were made to improve the environment of City J and make the audit system perfect.