摘要
随着社会经济的发展,环境问题日益受到人们的关注。环境绩效审计随之被提上日程,并且成为目前审计领域谈论的热点问题。区域经济发展也是经济学的重要研究课题。实践的发展需要理论上的跟进,政府决策需要理论研究的支撑。但是,与区域经济发展的实践不相符的是,理论界对区域经济发展环境的研究甚少。从已有的一些研究来看,过去对区域经济发展环境的研究甚少,既没有形成比较统一的区域经济发展环境内涵,也没有建立起适合大多数区域的经济发展环境指标体系,即便有的地方进行了一些研究,提出了一些对策和建议,也大都是肤浅的、定性的或应用范围和实用性很有限的。因此,深入研究区域经济发展环境的指标体系和优化方案既可以弥补以往理论研究的不足,又可以为政府相关部门优化本地经济发展环境,促进区域经济社会发展提供可靠科学依据。
本文将环境绩效审计与区域经济相结合,重点研究了环境绩效审计评价指标与环境绩效审计报告,因为科学合理的指标与最终的评价及建议是环境绩效审计发挥作用最重要的两个环节,具体研究思路如下：
本文首先综述国内外学者针对环境绩效审计的相关研究,然后,对环境绩效审计在区域经济中应用情况进行理论分析,进而提出生态效率指标这一评价标准来对环境绩效审计工作进行考核依据。(生态效率指标包括经济指标和环境业绩指标两类,本文选择国内生产总值作为经济指标；环境业绩指标的选取则较为复杂,本文从经济社会发展、环境生态、环境质量以及环境管理四个方面比较完整地构架了环境业绩指标体系；进而对环境绩效审计的最终环节——环境绩效审计报告进行分析。最后以浙江省为例用生态效率指标来考量浙江省近年来在区域经济发展过程中环保方面工作的效果,在前面各章分析的基础上总结出论文的主要结论,希望根据本文所得到的结果,为各个区域经济实体在发展过程中的审计工作提供建议。
With the social and economic development, environmental issues have become an increasing attention, environmental performance audit was put on the agenda, and become the hot issue of audit areas to talk about. regional economic is an important subject in economics. The improvement of practice is effective only when theoretical support is provided, namely, the government's decision-making process needs the support of theoretical research. However, what is incompatible with the regional economic developing practice, the theoretical research on environment of regional economic development is rare. The existing researches showed that some of them only made a theoretical discuss from only one aspect, lacking of systematic research and integrality, or simply were countermeasure and suggestion in limited application scope, lacking of theoretical support. In such a situation, it has become an important task faced by theorists to deeply study regional economic developing environment. On the one hand, it is an important aspect of research on the regional economic developing environment to study index system of regional economic developing environment, because it is the basis of evaluating the merits of regional economic developing environment; on the other hand, it should be brought into our plan that we design a blueprint of optimizing the regional economic developing environment. This job could provide reliable basis for corporation to analyze the environment of investment and finance and is beneficial for government to optimize the economic developing environment of local region.
In this thesis, the two problems are combined.Focuses on the evaluateon of environmental performance indicators and environmental performance audit report. Because the scientific and rational indicators and the final comments and suggestions are the two most important links.And concrete research ideas are as follows:
This paper first summarizes the research for environmental performance audit of domestic and foreign scholars,then analysis the application of environmental performance audit in the regional economy theoretical. Then propose eco-efficiency indicators for the evaluation criteria to assess the environmental performance of audit work. Eco-efficiency indicators include financial performance indicators and environmental performance indicators,this paper uses GDP as indicators of financial performance, the selection of environmental performance indicators is more complex, this article have a more complete framework for environmental performance indicators form four aspects—economic and social development, environmental ecology, environmental quality and environmental management. Then having an analysis of the environmental performance audit of the final link-the environmental performance of audit reports. At last, with the eco-efficiency indicators to consider the Zhejiang Province work results of regional economic development and environmental protection in recent years. Based on the analysis in the previous chapters summariz the main conclusions of papers. I hope that based on the results obtained in this paper, each regional economic entities for audit work can make great development.
引文
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