本文關(guān)鍵詞： 生態(tài)文明建設(shè) 績效審計 評價指標體系 山東省　出處：《山東社會科學》2017年05期 　論文類型：期刊論文

【摘要】：生態(tài)文明建設(shè)是一項“政府為主導、企業(yè)為關(guān)鍵、公眾為參與、國際為協(xié)同”的復雜而艱巨的系統(tǒng)工程。為了保證生態(tài)文明建設(shè)的經(jīng)濟性、效率性、效果性、公平性和環(huán)境性,即所謂的“5E”性,迫切需要引入在國家治理大系統(tǒng)中具有“免疫系統(tǒng)”功能的國家審計,充分發(fā)揮國家審計在生態(tài)文明建設(shè)方面的預防、揭示和抵御作用,著重對各級領(lǐng)導干部所承擔的生態(tài)文明建設(shè)責任尤其是生態(tài)文明建設(shè)績效進行監(jiān)督評價。本文以績效審計的5E性為屬性層,以生態(tài)環(huán)境、生態(tài)經(jīng)濟、生態(tài)社會、生態(tài)科技、生態(tài)文化、生態(tài)制度為內(nèi)容層,構(gòu)建了我國生態(tài)文明建設(shè)績效審計的評價指標體系,采用層次模糊綜合評價方法,以山東省為例進行實證檢驗,得出山東省生態(tài)文明建設(shè)績效評價等級,并提出初步改進意見和建議。
[Abstract]:The construction of ecological civilization is a complex and arduous systematic engineering with "government as the leading factor, enterprises as the key, public participation as the participation, and international cooperation". In order to ensure the economy, efficiency and effectiveness of the ecological civilization construction. Fairness and environment, that is, the so-called "5e", urgently need to introduce the "immune system" in the large system of national governance, and give full play to the prevention of the state audit in the construction of ecological civilization. To reveal and resist the role of leading cadres at all levels of the responsibility for the construction of ecological civilization, especially the performance of ecological civilization to monitor and evaluate. This paper takes the 5e nature of performance audit as the attribute layer and ecological environment. Ecological economy, ecological society, ecological science and technology, ecological culture, ecological system as the content level, the construction of our country ecological civilization construction performance audit evaluation index system, using hierarchical fuzzy comprehensive evaluation method. Taking Shandong Province as an example, this paper makes an empirical test to obtain the evaluation grade of ecological civilization construction performance in Shandong Province, and puts forward some preliminary suggestions and suggestions for improving the performance of ecological civilization construction in Shandong Province.
【正文快照】： 2017 年第 5 期 山 東 社 會 科 學 No． 5 總第 261 期 SHANDONG SOCIAL SCIENCES General No． 261 · 經(jīng)濟與管理研究 · 收稿日期: 2017 － 01 － 25 作者簡介: 王愛國，男，濟南大學商學院院長，，山東省資本市場創(chuàng)新發(fā)展協(xié)同中心教授 。 楊美艷

本文編號：1475009