水污染治理工程的环境绩效审计

环境绩效审计的作用之一就是检查投入到环境治理上的资金到底发挥了多大的效益。本研究以五里湖综合整治工程效益审计案例为基础，提出环境效益评估的程序，将条件评估法应用于水污染治理工程项目审计案例中，分析了无锡市居民为改善水环境质量和对周边房产的支付意愿，并计算出五里湖水环境改善的效益和周边房产的增值效益。结果表明，综合整治工程实施后会带来可观的经济效益。最后，对条件评估法在政府环境绩效审计中应用存在的问题进行了讨论，以期为政府环境审计提供技术支持。

Enviornmental performance auditing for water pollution control projects

With increasing environmental investment in China, environmental performance auditing has become a hot topic among audit institutions, with main purpose to supervise the benefits of environmental investment. In this study, an evaluation procedure for estimating environmental benefits was developed. Contingent valuation method (CVM) was used in a case-water pollution control project in Wuli Lake. The willingness to pay for the water quality improvement and for the real estate around the lake was calculated based on a survey conducted in 2004. The results show that the considerable benefits have been achieved after the integrated control project was conducted. At last, some issues were discussed on possible applications of CVM method in governmental environmental auditing.