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“十八大”以来，面对社会主义生态文明工程建设提出的新问题和新要求，生态建设与环境保护成为政府面临的前沿任务。生态环境类项目通常具有投资金额大，实施周期长的特点。为了在实施环境保护相关措施时尽可能降低政府债务风险，提高政府财政预算绩效及公共产品供给效率，我国在环境建设与生态保护类公共项目中积极引入PPP项目模式。基于“财政部政府和社会资本合作中心”平台项目管理库的数据公开，截止2021年4月，我国生态环境类PPP项目总投资达1.06万亿元。目前，国家对PPP项目的绩效审计评价较为笼统，尚未有针对生态环境类PPP项目的成熟绩效评审计价指标体系出现，不利于生态环境领域PPP项目的绩效审计评价工作开展。因此，选取恰当的绩效审计评价指标，对该类PPP项目绩效审计实务工作的开展具有重要意义。

本文在广泛收集研究国内外文献的基础上，以L市河道治理PPP项目为切入点，以受托环境责任理论，可持续发展理论和全生命周期理论为理论基础，结合L市河道治理PPP项目及其绩效审计现状，选取了L市河道治理PPP项目绩效审计评价指标，并采用优序图法确定指标权重，利用模糊综合评价法对项目绩效进行了评价。具体来说，首先，结合相关文件、指南等，将项目全生命周期分为准备、采购、建设、经营和移交五个阶段；并结合案例项目实际，选取出恰当的指标。其次，建立绩效审计评价模型，利用优序图法确定相应指标权重；通过发放调查问卷获取相关数据，与模糊综合评价相结合，对L市河道治理PPP项目的绩效进行了审计评价。最后，针对评价过程中发现的问题，提出了具体对策建议。

文章的主要贡献在于利用全生命周期理论，确定了案例PPP项目全生命周期各阶段，并选取了案例项目各阶段相应的绩效审计评价指标，从而为相似PPP项目进行绩效审计评价的实际工作提供借鉴与参考。

Since the "18th CPC National Congress", in the face of new problems and new requirements put forward by the construction of socialist ecological civilization projects, ecological construction and environmental protection have become the frontier tasks facing the government. Ecological and environmental projects usually have the characteristics of large investment amount and long implementation cycle. In order to minimize the risk of government debt and improve the performance of government budgets and the efficiency of public goods supply when implementing environmental protection-related measures, China actively introduces the PPP project model in public projects such as environmental construction and ecological protection. Based on the data disclosure of the project management database of the "Government-Private-Partnership Center of the Ministry of Finance" platform, as of April 2021, the total investment of PPP projects in China's ecological environment will reach 1.06 trillion yuan. At present, the performance audit and evaluation of PPP projects by the state is relatively general, and there has not yet been a mature performance evaluation index system for ecological and environmental PPP projects, which is not conducive to the performance audit and evaluation of PPP projects in the field of ecological environment. Therefore, the selection of appropriate performance audit evaluation indicators is of great significance to the development of the performance audit practice of such PPP projects.

On the basis of extensive collection and research of domestic and foreign literature, taking the L City River Management PPP Project as the starting point, the entrusted environmental responsibility theory, sustainable development theory and the life cycle theory as the theoretical basis, combined with the L City River Management PPP Project and its performance audit status, the performance audit evaluation index of the L City River Management PPP Project is selected, and the index weight is determined by the Superiority Chart, and the project performance is evaluated by fuzzy comprehensive evaluation. Specifically, first of all, combined with relevant documents, guidelines, etc., the life cycle of the project is divided into five stages: preparation, procurement, construction, operation and handover; and combined with the actual situation of the case project, appropriate indicators are selected. Secondly, a performance audit evaluation model was established, and the corresponding index weights were determined by using the Superiority Chart; the relevant data were obtained by issuing questionnaires, and the performance of the L City River Management PPP project was audited and evaluated in combination with the fuzzy comprehensive evaluation. Finally, specific countermeasures and suggestions were put forward for the problems found in the evaluation process.

The main contribution of this paper is to use the life cycle theory to determine the full life cycle stage of the case PPP project, and select the corresponding performance audit evaluation indicators of each stage of the case project, so as to provide reference for the actual work of performance audit and evaluation of similar PPP projects.