资源与产业 ›› 2011, Vol. 13 ›› Issue (2): 143-147.

• 资源环境 • 上一篇    下一篇

基于PSR概念框架下环境项目绩效审计评价研究

李山梅1,2,陈佳稳1,2   

  1. (1中国地质大学 人文经管学院,北京 100083;2中国地质大学 资源环境实验室,北京 100083)
  • 收稿日期:2010-10-14 修回日期:2010-12-20 出版日期:2011-04-20 发布日期:2011-04-20
  • 作者简介:李山梅(1969— ),女,博士、副教授,主要从事资源环境管理与环境会计审计研究。
  • 基金资助:

    中央高校基本科研业务费专项资金(2011YYL053);中国地质大学(北京)资源环境实验室基金项目(REM09008)。

PERFORMANCE AUDITING EVALUATION OF ENVIRONMENTAL PROJECTS BASED ON PSR CONCEPT

 LI  Shan-mei 1,2, CHEN  Jia-wen1,2   

  1. (1. School of Humanities and Economic Management, China University of Geosciences, Beijing 100083, China; 
    2. Laboratory of Resources and Environment, China University of Geosciences, Beijing 100083, China)
  • Received:2010-10-14 Revised:2010-12-20 Online:2011-04-20 Published:2011-04-20

摘要:

对环境项目开展绩效审计评价是审计的趋势和方向,其中的难题和关键就是评价模型和指标的确定。本文基于压力—状态—响应(PSR)概念框架构建了环境项目绩效审计评价指标体系,并应用环境优值模型,将传统GDP指标与环境评价指标一同评价,不仅可为环境项目绩效审计评价提供一种新思路,也可为其他项目环境效益评价及干部业绩评价提供方法借鉴。

关键词: 环境项目, 绩效审计, PSR概念框架, 环境优值模型

Abstract:

Performance evaluation of environmental projects is a trend in auditing, whose  hard and key point is to determine evaluation model and indexes. This paper, based on Pressure-State-Response (PSR) concept, sets up index system of performance auditing evaluation of environmental projects, and applies FOM of an environment system to evaluate the traditional GDP index and environmental index together, offering not only a new view on performance auditing evaluation of environmental projects, but also references for other projects.

Key words: environmental projects, performance auditing, PSR concept, FOM of an environment system

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