会计学院知识库

目前，我国的空气污染状况特别严重，其中最主要的原因就是大量的燃煤。2017年9月8日，财政部，住建部，环保部，国家能源局等四部委共同召开了“北方冬季清洁取暖”试点工作视频会议，彰显了我国对环境保护和能源转型的重视。在此大背景下，2018年，W县被确定为“冬季清洁供暖”试点城市。政府每年实施的环境管理项目确实数量众多、种类繁杂，这些项目对于保护生态环境、维护公众健康具有至关重要的作用。然而，政府在执行这些项目时往往会面临效率低下、管理松散等问题，这不仅影响了项目的实施效果，也损害了政府的公信力和形象。对这一类项目开展有效的环境绩效审计，既能对政府有关部门的工作实施监督，又能增强整个社会的环保意识。对环境绩效审计评价体系构建的研究可以在某种意义上推动我国环境保护项目的实施，提高财政资金的使用效率，是评估政府环境治理绩效的一种有效手段。

　　　本文以W县清洁供暖项目的绩效考核指标体系为研究主题,并在相关理论知识的基础上，通过问卷调查、案例研究等方式，深入剖析了W县开展清洁取暖项目的实施及政府环境绩效审计现状。首先，通过对W县2018-2020年清洁取暖专项资金的运用与任务落实情况进行分析，在此基础上，对W县开展的清洁取暖工程进行了环境评价，指出存在的问题，包括审计人员胜任能力不足、审计范围较窄、审计评价介入环境项目时间滞后、政府环境绩效审计指标不够健全等；其次，先分析了构建政府环境绩效审计的必要性，然后根据“5E”等理论选取绩效审计评估指标，运用AHP方法确定各项指标的权重，并将W县的清洁供暖工程的有关资料引入到了环境绩效审计的指标体系之中，得出总体评分；最后，从提高相关工作人员的能力和素质、扩大审计范围和内容、促进政府环境绩效事前及事中审计、加强对资金的监管和分配等方面提出改进措施。

At present, the air pollution is particularly serious, one of the main reason is a lot of coal on September 8,2017, the Ministry of Finance, housing ministry, environmental protection, the National Energy Administration and other four ministries jointly held a "northern winter clean heating" pilot work video conference, highlights the importance of environmental protection and energy transformation. In this context, in 2018, W County was identified as the pilot city of "winter clean heating". The environmental management projects implemented by the government every year are indeed numerous and complex. These projects play a vital role in protecting the ecological environment and maintaining public health.However, the government often faces problems such as inefficiency and loose management when implementing these projects, which not only affects the implementation effect of the project, but also damages the credibility and image of the government. To carry out effective environmental performance audit of this kind of project can not only actively supervise the work of relevant government departments, but also enhance the environmental awareness of the whole society. The research on the construction of environmental performance audit evaluation system can promote the implementation of environmental protection projects in China in a sense, improve the efficiency of the use of financial funds, and is an effective means to evaluate the government's environmental governance performance.

　　　This paper is mainly aimed at the performance appraisal index system of clean heating project in W County, and on the basis of relevant theoretical knowledge, through questionnaire survey, case study, the implementation of clean heating project in W County. First, Through the analysis of the use and task implementation of the special funds for clean heating in W County in 2018-2020, And, on this basis, Environmental evaluation of the clean heating project carried out in W County, And pointed out the existing problems, Including the competence of auditors, the audit scope is narrow, lagging time of audit evaluation intervention in environmental projects, the government environmental performance audit indicators are not perfect; next, analysing the necessity of optimizing government environmental performance auditing, and then selects performance audit assessment indicators based on theories such as "5E", and the relevant data of the clean heating project in W county is introduced into the index system of environmental performance audit, Get the overall score;last, From improving the ability and quality of relevant staff and expanding the scope of audit, Expand the audit content, strengthen the supervision, promoting pre- and in-service audits of the Government's environmental performance and distribution of funds and other aspects of the improvement measures.