汇编 出版。保密的学位论文在解密后适用本规定。 研究生签名： 时间： 年 月 日 导师签名： 时间： 年 月 日I 摘要 改革开放以来，环境问题逐渐成为制约中国经济发展的重要问题之一。我国政府对环境问题承担了 特殊的信托责任。近年来，随着我国政府对环境保护问题愈发重视，环保性公共支出也在显著增加。作 为纳税人和社会资源的拥有者，社会公众不仅满足于关注政府财政支出的合规性，并且更加关注其经济 性、效益性和效果性。这些投入环保项目的资金中有多少发挥了实质性作用，要求审计机关进行科学地 评价和监督。政府环境绩效审计就是为顺应这种时代需求而产生，并逐步发展壮大起来。 环境绩效审计是现代政府环境投资项目审计的一种高级形式，是在政府环境审计和绩效审计的基础 上发展起来，代表着政府在环境评价方面从关注传统的财务收支到考核绩效方向上的转换，体现了国家 审计在经济管理活动的综合性和多元化方面所做的努力。近年来，我国针对环境公共支出的绩效审计项 目越来越多，但由于我国环境绩效审计的发展仍存在不足，如国家审计准则不完善、技术方法落后和审 计效果不理想等问题，借鉴和学习国内外先进的审计理论和优秀审计项目经验来提升政府效能是非常必 要的。 本文从理论和实践两个方面，对当前政府环境绩效审计进行了全面梳理，针对石河子市审计局开展 的污水处理厂环境绩效审计项目进行案例分析，借鉴国内外先进的理论和审计项目经验，为环境绩效审 计这一研究方向提供自己的见解，丰富在应用层面的研究内容，对促进企业深化改革、健全制度和完善 机制和今后石河子开展环境绩效审计工作积累了宝贵的经验，并为后续的研究者提供一些参考意见和思 路。 本文共分为六个部分对上述内容进行阐述，分别为绪论、概念界定和理论基础、石河子市污水处理 厂环境绩效审计应用现状、问题及原因、完善对策以及结论与展望。 关键字：环境绩效审计；政府投资项目；污水处理厂II Abstract Since the Reform and Opening, environmental protection has gradually become one of the most important issues restricting China's economic development. The Chinese government has assumed special accountability for environmental protection. In recent years, with the increasing attention of our government to environmental protection, environmental public expenditure is also increasing significantly. As the taxpayer and owner of the social resources, the public is not only satisfied with the compliance with government expenditures, but also pays more attention to the economic, efficiency and effectiveness. How much benefit these funds have played, requires the auditing agency to conduct scientific evaluation and supervision. The government environmental performance audit is produced and developed under the demand of this era. Government performance audit is a high-level form of modern audit. The environmental performance audit developed on the basis of environmental audit and performance audit, represents the government's transition from focusing on traditional financial revenues to assessing performance in environmental assessment. National audits have made efforts on the comprehensiveness and diversification of economic management activities. In recent years, there are more and more performance auditing projects for environmental public expenditures in China. However, due to the lack of development of China's performance auditing, such as imperfect national auditing standards, backward technical methods and unsatisfactory auditing results, is necessary for us to learn from advanced auditing theories and excellent auditing projects to improve government effectiveness. This paper sorts out the current government environmental performance audit from both theoretical and practical aspects, analyzes the case of the sewage plant performance audit project carried out by Shihezi Audit Bureau, draws on the advanced theory and audit project experience to provide insights for the research direction of environmental performance audit, enriches the research content at the application level, and has accumulated valuable experience in promoting enterprises to deepen reform, carry out performance audit work in the future and provide some reference opinions and ideas for the follow-up researchers. This paper has six parts to interpret the above contents, which are introduction, concept definition and theoretical basis, current status of Shihezi sewage plant performance audit, problems and causes, improvement countermeasures, and conclusions and prospect. Key words: environmental performance audit, government investment projects, sewage plantIII 目 录 摘要......................................................................................................................................................I Abstract .................................................................................................................................................. II 第一章 绪论...........................................................................................................................................1 1.1 选题背景.................................................................................................................................. 1 1.2 研究意义.................................................................................................................................. 1 1.3 国内外相关研究综述.............................................................................................................. 2 1.3.1 国外研究综述.............................................................................................................. 2 1.3.2 国内研究综述.............................................................................................................. 4 1.3.3 文献评述...................................................................................................................... 7 1.4 研究内容与方法...................................................................................................................... 7 1.4.1 研究内容...................................................................................................................... 7 1.4.2 研究方法...................................................................................................................... 9 1.5 研究的主要创新点和不足...................................................................................................... 9 1.5.1 研究的创新点.............................................................................................................. 9 1.5.2 研究的不足.................................................................................................................. 9 第二章 概念界定及理论基础.............................................................................................................10 2.1 概念界定................................................................................................................................ 10 2.1.1 环境审计的概念........................................................................................................ 10 2.1.2 绩效审计的概念........................................................................................................ 10 2.1.3 环境绩效审计的概念................................................................................................ 11 2.1.4 环境审计、绩效审计和环境绩效审计三者的区别和联系 .................................... 11 2.2 理论基础................................................................................................................................ 11 2.2.1 受托公共责任理论.................................................................................................... 11 2.2.2 新公共管理理论........................................................................................................ 11 2.2.3 外部不经济理论........................................................................................................ 12 2.2.4 绩效管理理论............................................................................................................ 12 2.2.5 可持续发展理论........................................................................................................ 12 2.3 政府环境绩效审计指标体系的构建思路 ...........................................................