江苏省环保资金事前补助金额校正优化研究--以江苏省燃煤发电机组SCR脱硝工程为例

江苏省环保专项资金一般根据专家经验对项目核定后进行事前补助，事后开展针对项目财务支出的合规性评价，但忽视了专家核定补助金额是否合理。根据近3年江苏省燃煤发电机组SCR脱硝工艺典型项目审计报告，分析了项目审计核定支出额与专家核定支出额的规模(100 MW级及以下、300 MW级、600 MW级及以上)差异、区域(苏南、苏中、苏北)差异及其影响因素，发现100 MW级及以下机组环保资金审计核定支出额显著高于专家核定补助额，在剔除100 MW级及以下机组后，苏南地区项目环保资金审计核定支出额显著高于专家核定补助额，基于此提出了项目补助费用校正优化建议，为环保资金科学分配、提高财政资金支出效率提供了理论依据。

Study on Optimization of Prior Compensation Amount of Environmental Protection Funds in Jiangsu Province---Taking SCR Denitrification Project of Coal-fired Power Plants in Jiangsu Province as An Example

Jiangsu provincial environmental protection special fund generally approve and deliver compensations prior to the operation of projects according to the experience of experts, and evaluate afterwards the compliance of the expenditure for projects, however, this process can not fully assure the reasonability of the certified amounts. Based on the recent three years’ audit reports of Jiangsu Province on SCR denitrifying projects for coal-fired power plants, differences between the audit approved expenditure and the experts approved expenditure with regards to project sizes(100 MW and below,300 MW,600 MW and above), or regions ( southern, central and northern parts of Jiangsu) and the impact factors were analyzed. The results indicated that the audit ap-proved expenditure of environmental protection funds for 100 MW and below size projects was significantly higher than the amount approved by experts, meanwhile, beside 100 MW and below size projects, the audit approved expenditure of environmental pro-tection funds in the southern part of Jiangsu was significantly higher than the amount approved by experts. Optimizing suggestions were raised for compensation approvals of environmental protection, which intends to provide a theoretical basis for scientific divi-sion and efficient use of environmental funds.