会计学院知识库

      河道既是水生态环境的重要载体，也是水文化中必不可少的景观资源，在社 会可持续发展中起着重要的作用。随着社会经济快速发展，河道水环境遭到不同 程度破坏，河道综合治理已成为提高环境承载能力和地方经济发展的重要手段。 《X 县重点流域水生态环境保护“十四五”规划》明确规定全县“十四五”期间 实现水生态环境保护目标的重点和方向，实施 X 县河道综合治理项目以改善水生 态环境，而河道综合治理项目的具体治理效果成为党和国家政府的重要关注点。 因此，利用绩效审计理论构建河道综合治理绩效审计评价体系对于科学设计和有 序开展河道治理项目，以及实现河岸带生态修复的最终目标具有重要作用，是推 进我国河道综合治理工作的“主线”。鉴于河道综合治理工程工作节点多、治理 时间长、配套资金量大，对绩效审计评价水平的要求显得尤为严格。并且绩效审 计工作在我国开展得较晚，绩效审计理论与实务工作中相关实务标准、工作指南 及配套举措等尚未形成统一规范，河道综合治理绩效审计效率亟待进一步提高。

     本文在学习和借鉴国内外有关项目绩效审计评价的基础上，以 X 县河道综合 治理为研究对象，从“投入—过程—产出—影响”四维度入手，构建适当的评价 指标体系，尝试对河道综合治理全程的投入、实施过程、产出、后续影响等方面 进行全面系统的评价。基于此，文章根据层次分析法作为底层逻辑提出一套合理 的河道综合治理绩效审计评价体系，(具体评价指标包含 4 个二级指标，23 个三 级指标)。同时，以问卷方式获取专家意见，赋予各指标合理权重，共同构成科 学合理的绩效审计评价体系。进而，基于综合权重和环境优值法对 X 县河道综合 治理工作进行综合评价，总结得到 X 县河道治理工程已取得显著成效。鉴于河道 治理过程中仍存在资金管理缺乏有效统筹、绩效审计体系不完善和治理效果可持 续性保障不足等问题，X 县河道综合治理工程的部分绩效审计评价指标结果未达 到最“优”。针对上述问题，提出优化河道综合治理绩效审计评价工作的建议。 以期能够为河道综合治理绩效审计工作提供科学依据，进而提高河道综合治理的 经济效益、社会效益和生态效益。

      River is not only an important carrier of water ecological environment, but also an indispensable landscape resource in water culture, which plays an important role in social sustainable development. With the rapid development of social economy, the river water environment has been destroyed to varying degrees, and comprehensive river management has become an important means to improve the environmental carrying capacity and local economic development. The 14th Five-Year Plan for the Protection of Water Ecological Environment in Key Watershed of X County clearly stipulates the focus and direction of realizing the water ecological environment protection goal in the county during the 14th Five-Year Plan period, and implements the comprehensive river regulation project in X County to improve the water ecological environment, and the specific governance effect of the comprehensive river regulation project has become an important concern of the party and the state government. Therefore, using the performance audit theory to construct the performance audit evaluation system of comprehensive river regulation plays an important role in scientific design and orderly development of river regulation projects, as well as in achieving the ultimate goal of ecological restoration in the riparian zone, and is the "main line" to promote the comprehensive river regulation work in China. In view of the large number of working nodes, long treatment time and large amount of supporting funds, the requirements for performance audit evaluation level are particularly strict. Moreover, the performance audit work was carried out late in China, and the relevant practical standards, work guidelines and supporting measures in the performance auditing theory and practice work have not yet been unified and standardized, so the performance audit efficiency of comprehensive river management needs to be further improved.

       On the basis of studying and drawing lessons from the performance audit evaluation of relevant projects at home and abroad, this paper takes the comprehensive river management in X County as the research object, and starts from the four dimensions of "input-process-output-impact" to construct an appropriate evaluation index system, trying to make a comprehensive and systematic evaluation of the whole process of comprehensive river management in terms of input, implementation process, output and subsequent impact. Based on this, according to the analytic hierarchy process (AHP) as the underlying logic, this paper puts forward a set of reasonable performance audit evaluation system for river comprehensive management (the specific evaluation indicators include 4 secondary indicators and 23 tertiary indicators). At the same time, experts' opinions are obtained by questionnaire, and each index is given reasonable weight to form a scientific and reasonable performance audit evaluation system. Furthermore, based on the comprehensive weight and environmental merit method, the comprehensive evaluation of river regulation in X county is made, and it is concluded that the river regulation project in X county has achieved remarkable results. In view of the problems existing in the process of river regulation, such as the lack of effective fund management, imperfect performance audit system and insufficient guarantee for the sustainability of river regulation effect, some performance audit evaluation index results of the comprehensive river regulation project in X County have not reached the best. In view of the above problems, some suggestions are put forward to optimize the performance audit and evaluation of river comprehensive management. In order to provide a scientific basis for the performance audit of river comprehensive management, and then improve the economic, social and ecological benefits of river comprehensive management.