摘要
文章从生态文明建设和污染防治攻坚战的背景出发,依据H市自然资源禀赋与生态环境状况,通过参与式观察、数据汇总、专家意见征询等方式,结合H市审计机关审计工作经验,建构了包括工业污染防治、大气环境、水环境和水资源等8类主要审计内容,涵盖生态文明体制改革推进情况、生态文明建设重点任务推进及约束性指标完成情况等4个维度的资源环境审计评价指标体系,以量化方式对自然资源保护及生态环境改善情况进行客观的审计评价,并就指标体系的权重设计、指标赋值、综合评价及注意事项等提出相应建议。
Starting from the ecological civilization construction and pollution prevention and control battle,according to H City's natural resource endowment and ecological environment,through participatory observation,data summary,expert opinion consultation,and other methods,combined with the audit work experience of H City audit institution,the paper constructs eight main audit contents,including industrial pollution prevention,atmospheric environment,water environment,and water resources.The paper covers four dimensions of the resource and environmental audit evaluation index system,including the progression of ecological civilization system reform,the progression of key tasks in ecological civilization construction,and the completion of binding indicators.The paper adopts a quantitative approach to make an objective audit evaluation of natural resource protection and ecological environment improvement,and puts forward relevant suggestions on the weighting design of the indicator system,the allocation of indicators,the comprehensive evaluation,and the precautionary measures.
作者
张英婕
林子琳
ZHANG Yingjie;LIN Zilin(University of Shanghai for Science and Technology,Shanghai 200093,China)
出处
《中国国土资源经济》
2023年第11期16-25,54,共11页
Natural Resource Economics of China
基金
国家社会科学基金重点项目(21AZD036)
教育部人文社会科学研究规划基金项目(22YJA630096)。
关键词
资源环境审计
污染防治攻坚战
评价指标
resource and environmental audit
pollution prevention and control battle
evaluation indicators
