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

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