会计学院知识库

近几年，伴随中国经济全球一体化进程加快，人们的生存品质持续提高，人们除了对衣、食、住、行等基本生活必需品有了更高要求，人们对环境的要求也越来越高，这给我国空气污染防治带来了更大的考验。国家多个省份先后出台了《国家空气质量控制方案》，对空气质量和环境质量进行了有效地控制。然而，为了对政府在执行环保职责的时候，进行一个较为客观、公平的评估，就需要对空气污染管理的情况进行一次全面的评估，让公众对地方政府的空气污染管理绩效有一个全面的认识。但目前，国内对空气质量控制的环境绩效还缺乏一套通用的评估体系，与已取得一定进展的水环境审计相比还存在一定差距，制约了空气质量控制的可持续发展。为完善环境绩效评价体系，帮助相关部门开展其工作，本文利用PSR模型，根据案例城市实际情况选取相应指标，采取主客观相结合的方式确定权重，最后通过环境优值模型计算得出结果。

In recent years, with the advancement of China's economic globalization, people's quality of life has been improving.In addition to basic necessities such as clothing and shelter, the demand for the environment has been higher and this has led to a big challenge for the prevention of air pollution in our country. Several national departments announced the national air quality control plan successively and effectively controlled air quality and environmental quality. However, it is necessary to fully evaluate the air pollution control in order to understand the performance of the local government's air pollution control in order to carry out the objective and fair evaluation to the government in carrying out the responsibility of the environmental protection. However, the environmental performance of air quality control in Japan is still insufficient, and there is still a certain difference compared with the water environmental audit which has already made a certain progress, and the sustainable development of air quality control activity is restricted.