会计学院知识库

三北防护林体系建设是我国一项规模宏大的生态经济工程，旨在改善生态环境、促进经济发展，它被视为国家的重要战略规划项目之一，得到了高度的重视和投入。三北防护林工程项目建设旨在优化生态环境，降低自然灾害的威胁，为人们提供更广阔的生存与发展空间。进入新时代，三北工程将坚持以党的新时代中国特色社会主义思想为指导，深入践行新时代生态文明思想和对三北工程的重要批示精神，牢固树立绿水青山就是金山银山的发展理念，以建设祖国北方地区绿色生态屏障为主要目标，其目的是为了不断提升林草资源的总量和质量。Y市作为开展三北防护林工程的重要城市，在三北五期防护林工程中完成造林工作，为防风治沙做出重要贡献，但目前未有学者对Y市三北防护林建设工程项目构建绩效审计评价体系，不利于绩效审计的开展。

本研究从服务“防护林建设项目”的角度出发，依托可持续发展理论和5E理论，以Y市三北五期防护林工程项目绩效审计为例，主要运用案例分析法，深入剖析Y市三北五期防护林工程项目的资金流转与项目管理情况，并通过问卷调查的方式，对项目实施后产生的效益进行了全面考察。鉴于三北五期防护林工程的具体状况，构建了一套贴合实际的绩效审计评价指标系统，并运用综合分析法对数据进行系统处理。这一系列工作的核心目标，是为该项目的绩效审计工作提供有力的科学依据。通过深入研究，指出了审计工作中存在的问题，并提供了针对性的解决策略和建议，旨在推动林业产业向更高质量的方向发展。

The construction of the Three-North Shelterbelt Project is a large-scale ecological and economic project in China, aiming to improve the ecological environment and promote economic development. It is regarded as one of the key strategic planning projects of the country and has received high attention and investment. The Three-North Shelterbelt Project aims to optimize the ecological environment, reduce the threat of natural disasters, and provide people with a broader space for survival and development. In the new era, the Three-North Project will adhere to the guidance of the Party's new era socialist thought with Chinese characteristics, deeply practice the new era ecological civilization thought and the important instructions for the Three-North Project, firmly establish the development concept that lucid waters and lush mountains are invaluable assets, and aim to build a green ecological barrier in the northern region of the country, in order to continuously improve the total amount and quality of forest and grass resources. As an important city to carry out the Three-North Shelterbelt Project, Y City has completed afforestation work in the Fifth Phase of the Three-North Shelterbelt Project and made significant contributions to windbreak and sand control. However, no scholars have constructed a performance audit evaluation system for the Three-North Shelterbelt Project in Y City, which is not conducive to the conduct of performance audits.

From the perspective of serving the "shelterbelt construction project", relying on the theory of sustainable development and the 5E theory, this study takes the performance audit of the Fifth Phase of the Three-North Shelterbelt Project in Y City as an example, mainly using the case analysis method to deeply analyze the fund flow and project management of the Fifth Phase of the Three-North Shelterbelt Project in Y City. Through questionnaire surveys, a comprehensive investigation of the benefits generated after the implementation of the project was conducted. Given the specific conditions of the Fifth Phase of the Three-North Shelterbelt Project, a set of practical performance audit evaluation indicator system was constructed, and comprehensive analysis methods were used to systematically process the data. The core goal of this series of work is to provide a strong scientific basis for the performance audit work of the project. Through in-depth research, we pointed out the problems in the audit work and provided targeted solutions and suggestions, aiming to promote the high-quality development of the forestry industry.