黑龙江省工业“三废”治理环境绩效审计综合评价

以黑龙江省审计厅为审计主体,基于PSR模型构建环境绩效评价指标体系,运用模糊一致偏好关系模型确定评价指标权重,并利用环境优值模型对黑龙江省环保厅对工业“三废”的治理效果进行综合评价,以此分析黑龙江省对“三废”的治理效果,得出审计结果并提出相关审计建议,旨为政府环境绩效审计提供系统方法,并为环境审计的发展提供新思路。

Comprehensive evaluation on industrial “three wastes” treatment of environmental performance auditing in Heilongjiang Province

As the auditing body, the Audit Office of Heilongjiang Province constructs the evaluation indexes of environmental performance based on the PSR model. By using the consistent fuzzy preference relation model, the weights of evaluation indexes are determined. Environmental Protection Department of Heilongjiang Province is evaluated about the treatment effect of industrial “three wastes” by the environmental optimal value model to analyze the effect on “three wastes” governance in Heilongjiang Province. Based on which the treatment effect of Heilongjiang Province on the “three wastes” is analyzed, the audit results are put forward, and the relevant audit recommendations are proposed. Those can provide the government with environmental performance audit system, and provide new ideas for the development of environmental audit.