会计学院知识库

      发展与环境本就是“舟水关系”，环境似水，发展如舟，水能载舟，亦能覆舟。2019年黄河流域生态保护和高质量发展上升为重大国家战略，2021年其规划纲要中要求加强黄河三角洲湿地的保护与修复工作，筹建黄河口国家公园。对黄河生态的保护和治理是该地域社会经济发展的重要依据。黄河流域是我国重要经济地区，也是我国生态文明建设的重要保护基地，对黄河流域的环境保护和治理，是关系我国经济发展、人民幸福的大事。

       环境管理是伴随着我国出现的环境问题而产生的，是保护和治理环境的最重要的一部分，环境审计是环境管理的重要内容，环境绩效审计又是环境审计的重要方面，环境绩效审计在环境保护、监督和管理工作中发挥着重大的作用，这种作用在国外的一些环境治理工作上展现得淋漓尽致。由于生态保护工作备受关注，所以我国的环境绩效审计工作的关注度也只增不减，已经在许多地区开展工作，具备一定的经验。可是我国的环境绩效审计的发展还处在初级阶段，存在一些问题，不深入、不系统便成了阻碍环境绩效审计工作的主要原因之一，使得环境绩效审计评价指标的选择不完善不合理、指标应用不灵活、评价标准缺乏针对性和整体性、评价体系不健全等诸多方面存在阻力。鉴于我国生态治理和修复的紧迫性和黄河流域尤其是三角洲地区大保护的重要性，本文基于2019年环渤海地区环境绩效审计项目，结合阅读和梳理的大量相关文献，采用案例分析法对黄河三角洲地区D市的环境绩效审计部分进行分析，目的是根据已进行的环境审计工作，利用5E理论和层次分析法，构建黄河三角洲地区特别是建立D市的环境绩效审计评价指标体系。首先，描述了D市的基本情况，分别介绍了黄河三角洲地区和D市的环境绩效审计评价指标体系现状，并提出了该评价指标体系中存在的问题；其次，基于5E理论进行合理的指标选择，运用层次分析法确定综合指标模型后，构建评价指标体系，相比于传统的绩效审计模式，更加注重与环境保护的公平性和环境性，并将新构建的指标体系与D市实际相结合，进行指标计算和提出建议；最后，根据D市的分析结果提出相应的符合黄河三角洲地区现状的保障环境绩效审计评价指标体系平稳运行的措施。

   The relationship between development and environment is "boat-water relationship". The environment is like water, and development is like a boat. Water is two-sided to the boat, both to carry and to tip the boat into the sea. At a symposium on the Yellow River Basin in 2019, President Xi Jinping said that the Yellow River Basin is an important ecological and economic source in China.The Outline of the 2021 Yellow River Basin Ecological Protection and High-quality Development Plan calls for the restoration and treatment of the ecological environment of the wetlands in the Yellow River Delta, and the ecological governance of nearby parks should be strengthened. The ecological environment of the Yellow River Basin is relatively fragile, of which water resources are the focus of ecological protection, and if the ecological resources are well protected, the economic development will become better and better. The Yellow River Basin is the focus of ecological protection.The ecological protection and pollution prevention and control of the Yellow River basin is a major event related to China's economic development and people's happiness.

   The emergence of environmental problems means the beginning of environmental management,Environmental audit is an important component of the field of ecological environmental protection, of which environmental performance audit occupies a very important position. Foreign environmental performance audit projects are in full swing, and the environmental performance audit work in China has also aroused widespread concern. Although the National Audit Office has carried out environmental performance audit projects in many areas in recent years,China's audit management has been developed late in the field of environment and is in its infancy, so there are still some problems.There is resistance in many aspects, such as imperfect selection of environmental performance audit evaluation indicators, inflexible application, imperfect evaluation system, lack of pertinence and integrity of evaluation standards, and so on. In view of the urgency of ecological governance and restoration in China and the importance of large-scale protection of the Yellow River basin, especially the delta, this paper is based on the environmental performance audit project around the Bohai Sea in 2019, combined with reading and combing a large number of related literature. the case analysis method is used to analyze the environmental performance audit part of D City in the Yellow River Delta region. The purpose is to use 5e theory and Analytic hierarchy process (AHP) according to the environmental audit work. Construct the evaluation index system of environmental performance audit in the Yellow River Delta, especially in D city. First of all, this paper describes the basic situation of D city, and puts forward the problems existing in the evaluation index system.Secondly, the index is selected based on the 5e theory,Compared with the traditional performance audit model, it pays more attention to the fairness and environment of environmental protection, and combines the newly constructed index system with the reality of D city to carry out index calculation and audit evaluation.Finally, according to the analysis results of D city,This paper proposes measures that are in line with the development of this stage for the problem, and are more in line with the current trend of ecological environment governance.