会计学院知识库

  生态补偿制度是我国社会经济在发展过程中通过结合实践和理论，在综合多方要素的基础上逐步形成的制度体系，在我国生态文明建设中地位显著。生态补偿制度的落地可调动各利益相关方积极性，促使各方共同保护生态环境。近年我国生态补偿机制建设效果显著，但仍然有很多问题，比如补偿范围小、标准低、相关机制不完善、生态补偿资金绩效审计评价体系不完善等一系列问题影响了其效果。近年来对黄河流域生态系统的过度使用使得黄河生态功能不断下降，生态服务与供给不足，国家不断探索完善黄河流域生态补偿方式方法，2020年4月由我国财政部、生态环境部、水利部、国家林草局联合印发的《支持引导黄河全流域建立横向生态补偿机制试点实施方案》（以下简称《方案》），《方案》提出要探索建立黄河流域生态补偿标准核算体系，改善生态补偿资金分配方法。因此，对黄河流域生态补偿绩效审计评价问题的研究有着重要意义。

  生态补偿绩效审计评价是对生态补偿政策实施是否有效、有多大效果的有力回答，但目前我国生态补偿绩效审计评价体系尚未建立，无法对生态补偿的效果进行科学评价，探寻科学合理可行的生态补偿资金绩效审计评价体系已成当务之急。近几十年来，我国流域生态补偿主要评价重点工程项目和重点流域，对资金评价的重点大多聚焦在项目资金的合法合规性上，对生态环境效益的实现程度、政策运行有效度、资金使用是否经济等问题评价不多。同时国内学者对流域生态补偿资金绩效审计评价体系研究不多，很少有文献从生态效益为切入点对环境绩效审计评价指标做出研究。因此，本文基于生态产品价值实现程度建立黄河上游生态补偿资金绩效审计评价体系，以一个新的视角为切入点对绩效审计做出评价，在此基础上充分考虑黄河上游生态环境的独特性，将水源涵养、水量、水质、节水等指标引入绩效审计评价体系，使用生态效率指标构建出基于生态产品价值实现程度的流域资金绩效审计评价指标体系，为后续指标体系构建和流域生态补偿标准制定提供参考。

  在指标构建中，本文先通过统计生态补偿资金投入，再以环境重置成本法对黄河上游水资源和生态产品进行货币化计量，最后通过计算生态效率指标得出生态产品价值实现程度度量黄河上游各个区域生态补偿资金投入效果。将流域内其他区域省份生态效率指标进行排序，通过横向对比，得出评价结果。根据评价结果等级分配下一阶段生态补偿资金，将资金向总生态效率指标高的地区倾斜，同时关注水源涵养生态效率指标、水资源贡献生态效率指标、水质改善生态效率指标和用水效率生态效率指标，以体现生态产品和补偿资金紧密挂钩。对于当年生态效率排序评价中，排名靠后的地区，扣减其下一补偿期间补偿资金，所扣减的资金用以奖励排名靠前的地区。对于排名中间的地区，同时各个生态效率指标都为正的地区在下一个补偿期间全额拨付补偿资金，同时排名靠前的地区可以得到排名靠后地区的扣减下一期间生态补偿资金。

  本文首先明确了生态补偿资金绩效审计评价机制对于生态补偿制度的重要性，并梳理了国内外相关文献，总结出了现行黄河流域生态补偿绩效审计评价机制现状和存在问题。其次，文章运用环境重置成本法计算黄河上游生态产品价值量，提出基于生态产品价值实现程度来构建黄河上游生态补偿资金绩效审计评价体系，通过计算其生态效率指标并进行排序得出结论。最后，将建立的评价指标体系运用于甘南藏族自治州，并对其评价结果进行分析。通过统计2016-2019年甘南藏族自治州水资源生态补偿资金投入，计算甘南藏族自治州2016-2019年生态产品价值，最终计算出甘南藏族自治州2016年、2017年、2018、2019年生态效率指标结果，本文或将为黄河上游生态补偿标准的制定给予相应参考

  Ecological compensation system is a system formed gradually on the basis of comprehensive factors through combining practice and theory in the development of social economy in China, and plays a significant role in the construction of ecological civilization in China. The implementation of ecological compensation system can mobilize the enthusiasm of all stakeholders and promote all parties to protect the ecological environment together. In recent years, the construction of ecological compensation mechanism has been very effective, but there are still many problems, such as small compensation scope, low standard, imperfect related mechanism, imperfect performance audit evaluation system of ecological compensation funds, etc. In recent years, the excessive use of the Yellow River ecosystem has made the ecological function of the Yellow River declining, the ecological service and supply are insufficient. The state has constantly explored and improved the ecological compensation methods of the Yellow River Basin. In April 2020, the Ministry of finance, the Ministry of ecological environment, the Ministry of water resources, the Ministry of water resources, and The four departments of the State Forestry and grass Administration jointly formulated and issued the pilot implementation plan of supporting and guiding the establishment of horizontal ecological compensation mechanism in the whole Yellow River Basin (hereinafter referred to as the scheme). The plan proposes to explore and establish the standard accounting system of ecological compensation in the Yellow River Basin and improve the allocation method of ecological compensation funds. Therefore, it is of great significance to study the performance audit evaluation of ecological compensation in the Yellow River Basin.

  The performance audit evaluation of ecological compensation is a powerful answer to the effectiveness and effect of the implementation of ecological compensation policy. However, the performance audit evaluation system of ecological compensation in China has not been established yet. Therefore, it is urgent to evaluate the effect of ecological compensation scientifically and to explore a scientific and reasonable performance audit evaluation system of the compensation fund. In recent decades, the main evaluation of ecological compensation in China is on key projects and key basins. Most of the emphasis on fund evaluation focuses on the legal compliance of project funds. There are few evaluation on the degree of realization of ecological environment benefits, the effectiveness of policy operation and the economic use of funds. At the same time, domestic scholars have not studied the performance audit evaluation system of ecological compensation funds in watershed, and few literatures have made research on the environmental performance audit evaluation index from the perspective of ecological benefits. Therefore, based on the realization of ecological product value, this paper establishes the performance audit evaluation system of ecological compensation funds in the upper reaches of the Yellow River, and evaluates the performance audit from a new perspective. On this basis, the uniqueness of the ecological environment in the upper reaches of the Yellow River is fully considered, and the indicators of water conservation, water quality, water quality and water saving are introduced into the performance audit evaluation system, The paper constructs the evaluation index system of river basin fund performance audit based on the realization degree of ecological product value by using ecological efficiency index, which provides reference for the construction of the follow-up index system and the formulation of ecological compensation standards of the basin.

  In the index construction, this paper first uses the statistics of ecological compensation fund input, then monetary measurement of water resources and ecological products in the upper reaches of the Yellow River by environmental replacement cost method. Finally, the ecological product value realization degree is calculated by calculating the ecological efficiency index to measure the effect of Ecological Compensation Fund investment in each region of the upper Yellow River. The ecological efficiency index of other provinces in the basin is sorted, and the evaluation results are obtained by horizontal comparison. According to the evaluation results, the next stage ecological compensation funds are allocated, and the funds are inclined to the areas with high overall ecological efficiency index. Meanwhile, the ecological efficiency index of water conservation, ecological efficiency index of water resource contribution, ecological efficiency index of water quality improvement and ecological efficiency index of water use efficiency are concerned to reflect the close connection between ecological products and compensation funds. For the areas ranking the bottom in the ranking evaluation of ecological efficiency in the current year, the compensation funds for the next compensation period shall be deducted, and the deducted funds shall be used to reward the top areas. For the middle regions, the regions with positive ecological efficiency indicators will fully allocate compensation funds in the next compensation period, and the top regions can get the deduction of the ecological compensation funds in the next period.

  This paper first clarifies the importance of the performance audit evaluation mechanism of ecological compensation funds to the ecological compensation system, and summarizes the current situation and problems of the current performance audit evaluation mechanism of ecological compensation in the Yellow River Basin. Secondly, the paper calculates the value of ecological products in the upper reaches of the Yellow River by using the method of environmental replacement cost, and proposes to construct the performance audit evaluation system of ecological compensation funds in the upper Yellow River Based on the realization degree of ecological product value. The conclusion is drawn by calculating the ecological efficiency index and sorting. Finally, the evaluation index system is applied to Gannan Tibetan Autonomous Prefecture and the evaluation results are analyzed. By statistics of the investment of water resources ecological compensation fund in Gannan Tibetan Autonomous Prefecture from 2016 to 2019, the value of ecological products in Gannan Tibetan Autonomous Prefecture in 2016-2019 is calculated. Finally, the ecological efficiency index number of Gannan Tibetan Autonomous Prefecture in 2016, 2017, 2018 and 2019 is calculated. This paper may provide corresponding reference for the formulation of ecological compensation standards in the upper reaches of the Yellow River.