会计学院知识库

在全面推进乡村振兴战略的背景下，中共十九届五中全会明确提出，要把“建设美丽乡村”纳入到“十四五”期间经济和社会发展的总体规划之中。近年来，在中共中央的大力领导下，各地区政府部门积极推进农村人居环境治理工作，并取得了显著成果，但仍有一些地方人居环境整治工作尚需进一步优化与加强。改善农村地区人居环境在乡村振兴战略中占据重要地位，不仅可以作为解决当前农村“脏乱差”环境现状的关键，而且可以统筹多方力量、补齐短板。然而，在我国不断加强农村人居环境整治工作的同时，也要向作为委托者的社会公众及时披露项目进度、资金合规性等相关信息，这就需要审计部门的监督。审计部门作为政府工作监督的核心机构，应进一步强化对农村人居环境整治的绩效审计力度，确保整治工作的顺利进行和农民生活品质的提高。

本文基于“5E”理论、可持续发展理论以及受托环境责任理论，深入剖析了L市农村人居环境整治项目实施情况和绩效审计情况。首先，通过文献综述和实地调研，构建了适用于L市的乡村人居环境整治绩效审计的评价指标体系。其次，通过运用模糊综合评价法，确定了各因素的权重，全面评估L市的农村人居环境整治项目的效果性。研究发现，在L市农村人居环境整治项目中，存在着绩效评价指标体系不够科学完备、审计计划不完善等问题。最后，针对存在的问题，提出了对策和建议，包括构建科学合理的评价指标、深化审计工作指导规范、加强专业人才队伍建设等方面的措施。本研究不仅有助于深化和拓展农村人居环境整治项目绩效审计指标体系的内涵，而且对促进农村地区人居环境改善工作的可持续发展具有重要的积极意义。*

Against the backdrop of comprehensively promoting the strategy of rural revitalization, the Fifth Plenary Session of the 19th Central Committee of the Communist Party of China clearly proposed to include "building beautiful countryside" in the overall plan for economic and social development during the 14th Five Year Plan period. In recent years, under the strong leadership of the Central Committee of the Communist Party of China, government departments in various regions have actively promoted the governance of rural living environments and achieved significant results. However, some areas still need to improve and strengthen the governance of rural living environments. As an important component of implementing the rural revitalization strategy, improving the living environment in rural areas can not only be the key to solving the current "dirty, messy, and poor" environmental situation in rural areas, but also coordinate multiple efforts and make up for shortcomings. However, while China is continuously strengthening the improvement of rural living environment, it is also necessary to timely disclose relevant information such as project progress and fund compliance to the public as the client, which requires the supervision of the audit department. As the core institution for government work supervision, the audit department should further strengthen the performance audit of rural living environment improvement to ensure the smooth progress of the improvement work and the improvement of the quality of life of farmers.

This article is based on the "5E" theory, sustainable development theory, and entrusted environmental responsibility theory, and deeply analyzes the implementation and performance audit of rural living environment improvement projects in L city. Firstly, a performance evaluation index system suitable for L city was constructed through literature review and field research. Secondly, the performance of rural living environment improvement projects was comprehensively evaluated using the fuzzy compr