会计学院知识库

工业革命以后，以牺牲自然资源环境为代价不断发展经济社会，不仅直接造成了资源的消耗和浪费，且在一定程度上使生态环境遭受到严重的破坏，特别是对水和大气环境的污染，严重危害到了社会公众的生活和健康。工业文明促进了城市化发展，为人类生活带来了巨大的便利，但在发展的同时也把大量的废气和污染物排放到空气中，当大气环境中的有害气体和污染物浓度达到一定水平时，将会给人类社会和自然环境带来重大灾难。因此，政府应积极治理大气环境。为改善大气环境的整体状况，提高政府环境管理工作的有效性，必须开展大气污染治理绩效审计评价工作,对政府相关部门是否切实履行了大气治理职责进行客观、合理的评价。基于此，本文通过构建评价指标，根据Y市实际的具体情况对大气污染治理绩效进行审计评价，提出相关建议，促进大气环境治理工作的顺利实施。

首先，本文以Y市大气环境治理为研究案例，经过梳理归纳大量的相关文献，并在了解国内外研究现状的基础上，界定了相关概念和基本理论。其次，根据Y市大气污染治理的具体情况及绩效审计评价现状，分析了Y市大气环境绩效审计评价的必要性与可行性。而要想确保大气污染治理绩效审计评价的科学性和严谨性，需要建立客观的评价指标并对其进行量化分析，因此本文以可持续发展理论、公共环境受托责任理论以及经济外部性理论作为指导，根据PSR模型从三个层次选取适当的评价指标。随后将获取的近三年数据进行整理，采用层次分析法与熵值法相结合的方式确定指标权重，并运用环境优值模型检验大气污染治理效果，通过数据分析得出Y市的大气环境有了一定的改善，环境污染得到了有效治理。最后，希望本研究能够对大气污染治理环境绩效审计评价工作提供一定的参考价值。

After the Industrial Revolution, the continuous development of the economy and society at the expense of natural resources and the environment has not only directly caused the consumption and waste of resources, but also caused serious damage to the ecological environment to a certain extent, especially the pollution of water and atmospheric environment. It seriously endangers the life and health of the public. Industrial civilization has promoted the development of urbanization and brought great convenience to human life, but at the same time of development, it has also discharged a large amount of waste gas and pollutants into the air. When the concentration of harmful gases and pollutants in the atmospheric environment reaches a certain level It will bring major disasters to human society and the natural environment. Therefore, the government should actively manage the atmospheric environment. In order to improve the overall situation of the atmospheric environment and improve the effectiveness of the government's environmental management work, it is necessary to carry out the audit and evaluation of the performance of air pollution control, and to objectively and reasonably evaluate whether the relevant government departments have effectively performed their air control duties. Based on this, this paper conducts audit and evaluation of air pollution control performance according to the actual situation of Y City by constructing evaluation indicators, and puts forward relevant suggestions to promote the smooth implementation of air environment control work.

First of all, this paper takes Y City’s atmospheric environment governance as a research case, sorts and summarizes a large number of related literatures, and defines relevant concepts and basic theories on the basis of understanding the research status at home and abroad. Secondly, according to the specific situation of air pollution control in Y city and the status quo of performance audit evaluation, the necessity and feasibility of performance audit evaluation of air environment in Y city are analyzed. In order to ensure the scientificity and rigor of air pollution control performance audit evaluation, it is necessary to establish objective evaluation indicators and conduct quantitative analysis on them. Therefore, this paper is guided by sustainable development theory, public environment fiduciary responsibility theory and economic externality theory. , according to the PSR model, select the appropriate evaluation index from three levels. Then, the data obtained in the past three years were sorted out, and the weight of the indicators was determined by the combination of the AHP and the entropy method, and the environmental figure of merit model was used to test the effect of air pollution control. Certain improvements have been made, and environmental pollution has been effectively controlled. Finally, it is hoped that this study can provide a certain reference value for the environmental performance audit evaluation of air pollution control.