| 基于层次分析法（AHP）的环境绩效审计评价体系构建研究——以丽水市为例 |
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| 引用本文： | 任艳红,俞洁,吴斌,杜良文,杨丽萍. 基于层次分析法（AHP）的环境绩效审计评价体系构建研究——以丽水市为例[J]. 环境科学与管理, 2013, 0(5): 5-10 |
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| 作者姓名： | 任艳红 俞洁 吴斌 杜良文 杨丽萍 |
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| 作者单位： | [1]浙江省排污权交易中心,浙江杭州310015 [2]浙江省环境监测中心,浙江杭州310015 [3]浙江省审计厅,浙江杭州310007 |
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| 基金项目： | 浙江省环保科技计划项目（项目编号200808） |
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| 摘 要： | 文章构建了环境绩效审计综合评价指标体系，运用层次分析法确定指标体系的权重，对于提高环境绩效审计工作质量和效率具有重要意义。丽水市生态资金绩效审计的实证研究结果表明，指标体系评价结果能客观反映市县行政区实际，指明影响环境管理绩效的消极因素，能有效提高财政经费使用效益，充分发挥审计服务科学发展的作用。
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| 关 键 词： | 环境绩效 审计 评价指标体系 层次分析法（AHP） |
Construction of Environmental Performance Audit Evaluation Index System Based on AHP --Case Study of Lishui |
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| Ren Yanhong,Yu Jie,Wu Bin,Du Liangwen,Yang Liping. Construction of Environmental Performance Audit Evaluation Index System Based on AHP --Case Study of Lishui[J]. Environmental Science and Management, 2013, 0(5): 5-10 |
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| Authors: | Ren Yanhong Yu Jie Wu Bin Du Liangwen Yang Liping |
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| Affiliation: | 1. Zhejiang Emission Trading Centre, Hangzhou 310015, China; 2. Zhejiang Province Environmental Monitoring Centre, Hangzhou 310015, China; 3. Zhejiang Provincial Audit Department, Hangzhou 310007, China) |
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| Abstract: | This paper constructed a comprehensive evaluation index system of environmental performance audit using analytic hierarchy process（AHP） method to determine the weights of indicators. The results will improve the quality and efficiency of envi- ronmental audit. Empirical studies conducted by Lishui City Ecosystem Funds showed that the evaluation index system can objective- ly reflect the actual situation of urban and county administrative regions, signifying the negative factors of environmental manage- ment. The system can improve the application efficiency of fiscal funds, and give full play to the role of audit service development. |
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| Keywords: | environmental performance audit evaluation index system analytical hierarchy process |
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