本文選題：政府投資環(huán)保項(xiàng)目 + 績(jī)效審計(jì)�。� 參考：《中國海洋大學(xué)》2014年碩士論文

【摘要】：近年來，日益嚴(yán)峻的環(huán)境問題引起了政府的高度重視，為解決環(huán)境問題，我國政府加大對(duì)環(huán)境治理和環(huán)境保護(hù)方面的投資力度，增加環(huán)境保護(hù)項(xiàng)目的建設(shè)規(guī)模和數(shù)量。隨著環(huán)保資金投入和環(huán)保項(xiàng)目數(shù)量的增加，環(huán)保項(xiàng)目的績(jī)效也越來越受到公眾的關(guān)注，而目前我國政府投資環(huán)保項(xiàng)目的建設(shè)與運(yùn)營(yíng)現(xiàn)狀卻不盡如人意，存在資金閑置、運(yùn)營(yíng)效果差、管理控制薄弱等問題。 績(jī)效審計(jì)是確保政府公共受托責(zé)任有效履行的控制機(jī)制，并隨著政府公共管理現(xiàn)實(shí)需求的變化而發(fā)展。目前環(huán)保項(xiàng)目績(jī)效審計(jì)研究主要側(cè)重于通過績(jī)效評(píng)價(jià)來鑒證被審計(jì)者受托責(zé)任的履行情況，即通過構(gòu)建績(jī)效評(píng)價(jià)指標(biāo)體系，利用某種模型將環(huán)保項(xiàng)目各方面的績(jī)效水平整合成一個(gè)概括性結(jié)論，以反映環(huán)保項(xiàng)目的整體績(jī)效。在這種以評(píng)價(jià)為主的職能觀的導(dǎo)向下，審計(jì)建議往往作為一個(gè)附屬品在審計(jì)報(bào)告中出現(xiàn)而得不到應(yīng)有的重視，這樣容易導(dǎo)致審計(jì)建議質(zhì)量不高，難以在實(shí)踐中采納和應(yīng)用。當(dāng)前政府投資環(huán)保項(xiàng)目績(jī)效審計(jì)只注重績(jī)效評(píng)價(jià)的情況，已經(jīng)不能滿足政府利用績(jī)效審計(jì)提高績(jī)效管理水平的要求，因此，探究可以兼顧鑒證性和建議性雙重職能的績(jī)效審計(jì)評(píng)價(jià)建議框架迫在眉睫。 鑒于此，本文從政府投資環(huán)保項(xiàng)目績(jī)效審計(jì)應(yīng)兼顧鑒證性與建議性雙重職能的角度出發(fā)，對(duì)政府投資環(huán)保項(xiàng)目績(jī)效審計(jì)進(jìn)行研究，構(gòu)建雙重職能視角下的績(jī)效審計(jì)評(píng)價(jià)建議框架，以使績(jī)效審計(jì)為提高政府投資環(huán)保項(xiàng)目的管理水平和改善建設(shè)運(yùn)營(yíng)績(jī)效做出貢獻(xiàn)。 本文首先從分析政府投資環(huán)保項(xiàng)目績(jī)效審計(jì)的特點(diǎn)和政府公共管理的發(fā)展對(duì)績(jī)效審計(jì)的需求著手，提出政府投資環(huán)保項(xiàng)目績(jī)效審計(jì)鑒證性和建議性并重的雙重職能定位的觀點(diǎn)，并在此基礎(chǔ)上分析雙重職能定位對(duì)績(jī)效審計(jì)的要求，，即“以政府投資環(huán)保項(xiàng)目的目標(biāo)實(shí)現(xiàn)程度為評(píng)價(jià)基點(diǎn)”和“以政府投資環(huán)保項(xiàng)目的目標(biāo)實(shí)現(xiàn)過程為切入點(diǎn)”，通過分析邏輯框架法對(duì)績(jī)效審計(jì)的適用性，在績(jī)效審計(jì)中引入邏輯框架法的理念，并結(jié)合政府投資環(huán)保項(xiàng)目績(jī)效審計(jì)的特點(diǎn)對(duì)邏輯框架法進(jìn)行改進(jìn)，設(shè)計(jì)出雙重職能視角下的政府投資環(huán)保項(xiàng)目績(jī)效審計(jì)評(píng)價(jià)建議框架，并總結(jié)出該框架“兼顧雙重職能、以項(xiàng)目預(yù)期目標(biāo)為導(dǎo)向、以差異分析為切入點(diǎn)、引入績(jī)效歸因的理念、引入可容忍差異率”的五大特點(diǎn)。探究該框架在審計(jì)實(shí)踐中的應(yīng)用流程，以污水處理廠升級(jí)改造項(xiàng)目為例設(shè)計(jì)評(píng)價(jià)建議框架的具體評(píng)價(jià)指標(biāo)體系，并將雙重職能視角下的政府投資環(huán)保項(xiàng)目績(jī)效審計(jì)評(píng)價(jià)建議框架應(yīng)用于X污水處理廠升級(jí)改造項(xiàng)目績(jī)效審計(jì)的案例研究中，力求為提高政府投資環(huán)保項(xiàng)目的績(jī)效的評(píng)價(jià)和改進(jìn)做出貢獻(xiàn)。
[Abstract]:In recent years, the increasingly serious environmental problems have aroused great attention of the government. In order to solve the environmental problems, our government has increased the investment in environmental governance and environmental protection, and increased the construction scale and quantity of environmental protection projects. With the increase of the investment of environmental protection funds and the increase of the number of environmental protection projects, the performance of environmental protection projects has been paid more and more attention by the public. However, the construction and operation status of environmental protection projects invested by our government is not satisfactory at present, and there are idle funds. The operation effect is poor, the management control is weak and so on question. Performance audit is a control mechanism to ensure the effective performance of government public fiduciary responsibility, and it develops with the change of government public management demand. At present, the research of environmental protection project performance audit mainly focuses on the performance evaluation to verify the performance of the auditee's fiduciary responsibility, that is, through the construction of the performance evaluation index system. The performance level of each aspect of environmental protection project is integrated into a general conclusion by a certain model to reflect the overall performance of environmental protection project. Under the guidance of this kind of function view of evaluation, audit recommendations often appear as an accessory in the audit report without due attention, which can easily lead to low quality of audit recommendations and difficult to be adopted and applied in practice. At present, the performance audit of environmental protection projects invested by the government only pays attention to the performance evaluation, and can not meet the requirements of the government to improve the performance management level by using the performance audit. It is urgent to explore the performance audit recommendation framework which can consider the dual functions of authentication and recommendation. In view of this, this paper studies the government investment environmental protection project performance audit from the point of view of the dual functions of government investment environmental protection project performance audit should take into account both authentication and suggestion. In order to improve the management level of environmental protection projects invested by the government and improve the performance of construction and operation, this paper constructs a framework of performance audit recommendations from the perspective of dual functions in order to make the performance audit contribute to the improvement of the management level of environmental protection projects. This paper begins with the analysis of the characteristics of the performance audit of the environmental protection projects invested by the government and the demand of the performance audit for the development of the government public management, and puts forward the dual function orientation of the performance audit of the environmental protection projects invested by the government. On the basis of this, the paper analyzes the requirements of the dual function orientation to the performance audit, that is, "taking the realization degree of the goal of the government investment environmental protection project as the evaluation base" and "taking the goal realization process of the government investment environmental protection project as the breakthrough point". By analyzing the applicability of the logical framework method to the performance audit, the concept of the logical framework method is introduced into the performance audit, and the logical framework method is improved according to the characteristics of the performance audit of environmental protection projects invested by the government. This paper designs a framework for performance audit evaluation of government investment environmental protection projects from the perspective of dual functions, and concludes that the framework "takes dual functions into account, takes project expectation goal as the direction, takes difference analysis as the breakthrough point, and introduces the concept of performance attribution." This paper introduces the five characteristics of tolerance difference rate. The application process of the framework in audit practice is explored, and the concrete evaluation index system of the evaluation suggestion framework is designed by taking the sewage treatment plant upgrading project as an example. The performance audit suggestion framework of the environmental protection project invested by the government is applied to the case study of the upgrading and upgrading project of the X sewage treatment plant. To contribute to the performance evaluation and improvement of government investment in environmental protection projects.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.45;F239.41

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