摘要
公共环境项目在改善环境质量方面起着不可忽视的作用,工程项目绩效水平的高低影响着财政资金的使用效率、效果和目标的实现,因此,世界各国对公共环境项目进行绩效审计都非常重视。但是,我国政府对公共环境项目进行绩效审计还处于初始阶段,审计方法、审计模式、审计手段等还不够成熟。本文在详尽分析西方国家公共环境项目绩效审计发展成效的基础上,对我国环境项目绩效审计存在的问题进行了系统剖析,并提出若干发展对策。
The public environment project is helping to improve the environment quality, while project performance impacts the utilized results of financial fund. Many countries pay much attention to the public environment performance auditing. However, performance auditing in China is just at its primary stage. And its auditing method, auditing pattern and auditing means are quite immature. So, this essay reviews the foreign and domestic literatures first, analyzes the current problems and then proposes countermeasures for further development.
出处
《中国行政管理》
CSSCI
北大核心
2010年第6期28-31,共4页
Chinese Public Administration
基金
2009年度教育部人文社会科学基金(09YJC790141)项目的资助
关键词
公共环境
绩效审计
发展对策
public environment, performance auditing, development countermeasures
