会计学院知识库

摘  要

  随着中国经济的快速发展，土壤环境污染问题也逐渐相对突出。2016年5月，国务院正式颁布《土壤污染防治行动计划》，即“土十条”。“土十条”指明未来我国土壤污染防治项目行动的各阶段性目标，对政府各相关主管部门单位履行环境受托职责和落实土壤污染防治攻坚行动进行规划和指导，同时，也为地方政府部门开展土壤污染环境整治提供支持。因此，为反映政府主管部门落实土壤污染防治项目行动情况，评价相关责任主体的绩效成果，这就需要对该土壤污染防治项目进行环境绩效审计评价。2018年开始，P市C区当地开始着手实施土壤污染防治项目整治行动，以三年土壤污染防治项目目标作为导向，对该区域重点突出问题进行集中整治。

  基于此，本文以土壤污染防治项目绩效审计评价作为研究主题，首先从国内外研究现状出发，对目前国内外有关土壤污染防治领域的绩效审计评价文献成果进行梳理，发现当下环境污染防治项目领域研究成果较丰硕，但就其中土壤污染防治绩效审计评价研究文献相对较少，为开展应用研究，当前尚缺乏一套可以用来专门评价土壤污染防治项目绩效水平的审计评价体系，紧接着，联系本文研究主题，对其相关概念及理论基础进行界定和说明。然后，本文开始论述对区域性土壤污染防治项目构建评价体系的必要性和可行性，并阐述构建本文评价体系的原则基础。继而，本文开始尝试构建土壤污染防治项目绩效审计评价体系，基于DPSIR概念框架模型参与构建指标框架结构，并对其中各项指标内涵及其意义进行具体论述和说明，期间运用层次分析法确定指标权重，引入环境优值模型进行综合评分，由此形成相应项目评价体系。最后，为验证以上评价体系的实用和有效性，本文以P市C区土壤污染防治项目作为案例研究对象，在介绍其项目有关概况基础上，联系前文所构建的评价体系，从而得到该项目绩效审计评价体系应用结果，进而对该防治项目进行综合评价，并提出相应的积极性对策及建议。综上，就区域性土壤污染防治，以期在评价和提高绩效水平方面起到一定推动作用。

Abstract

    With the rapid development of China's economy, the problem of soil environmental pollution is becoming more and more prominent. In May 2016, the State Council officially promulgated the "soil pollution prevention and control action plan", namely "ten soil pollution prevention and control measures"“ The "ten articles on soil pollution" points out the objectives of each stage of China's soil pollution prevention and control project action in the future, plans and guides the relevant competent government departments to fulfill their environmental accountability and implement the soil pollution prevention and control actions, and also provides support for local government departments to carry out soil pollution environmental remediation. Therefore, in order to reflect the implementation of the soil pollution prevention and control project by the competent government departments and evaluate the performance of the relevant responsible subjects, it is necessary to carry out the environmental performance audit evaluation of the soil pollution prevention and control project. From 2018, C District of P city began to implement the remediation action of soil pollution prevention and control project, guided by the goal of three-year soil pollution prevention and control project, to carry out centralized remediation of key problems in the region.

    Based on this, this paper takes the performance audit evaluation of soil pollution prevention and control project as the research topic. Firstly, starting from the research status at home and abroad, this paper combs the literature achievements of performance audit evaluation in the field of soil pollution prevention and control at home and abroad, However, the research literature on the performance audit evaluation of soil pollution prevention and control is relatively small. In order to carry out the application research, there is still a lack of a set of audit evaluation system that can be used to evaluate the performance level of soil pollution prevention and control projects. Then, connecting with the research topic of this paper, the related concepts and theoretical basis are defined and explained. Then, this paper begins to discuss the necessity and feasibility of constructing the evaluation system for regional soil pollution prevention and control projects, and expounds the principle basis of constructing the evaluation system. Then, this paper attempts to build the performance audit evaluation system of soil pollution prevention and control project, and based on the DPSIR conceptual framework model, participates in the construction of index framework structure, and specifically discusses and explains the connotation and significance of each index. During the period, AHP is used to determine the index weight, and the environmental merit model is introduced for comprehensive scoring, Thus the corresponding project evaluation system is formed. Finally, in order to verify the practicability and effectiveness of the above evaluation system, this paper takes the soil pollution prevention and control project in C District of P city as the case study object. On the basis of introducing the general situation of the project, and connecting with the evaluation system constructed in the previous paper, we can get the application results of the performance audit evaluation system of the project, and then make a comprehensive evaluation of the prevention and control project, And put forward the corresponding positive countermeasures and suggestions. In conclusion, the regional soil pollution prevention and control, in order to evaluate and improve the level of performance play a certain role in promoting.