第一章绪论.........................................................................................................................1 1.1研究背景.......................................................................................................................1 1.2研究意义.......................................................................................................................3 1.2.1理论意义.............................................................................................................3 1.2.2现实意义.............................................................................................................4 1.3研究内容与方法...........................................................................................................4 1.3.1研究内容.............................................................................................................4 1.3.2研究方法.............................................................................................................5 1.4研究创新点...................................................................................................................6 1.5研究思路.......................................................................................................................6 第二章文献综述.....................................................................................................................9 2.1环保资金绩效审计的目标...........................................................................................9 2.2环保资金绩效审计的内容.........................................................................................10 2.3环保资金绩效审计的评价方法.................................................................................11 2.4环保资金绩效审计的评价指标.................................................................................12 第三章环保资金绩效审计的基础理论...............................................................................15 3.1相关概念界定.............................................................................................................15 3.1.1生态文明建设...................................................................................................15 3.1.2环境审计...........................................................................................................15 3.1.3生态文明建设视角下环保资金绩效审计.......................................................16 3.2理论基础.....................................................................................................................18 3.2.1公共受托环境责任理论...................................................................................18 3.2.2可持续发展理论...............................................................................................19 3.2.3环境外部性理论...............................................................................................20 3.2.4成本效益理论...................................................................................................21 3.3基于SWOT分析法的环保资金绩效审计现状分析...............................................22 3.3.1环保资金绩效审计的优势...............................................................................22 环保资金绩效审计研究——基于生态文明建设的视角 II 3.3.2环保资金绩效审计的劣势...............................................................................24 3.3.3环保资金绩效审计的机遇...............................................................................24 3.3.4环保资金绩效审计的挑战...............................................................................26 第四章生态文明建设视角下环保资金绩效审计评价体系的建立...................................29 4.1环保资金绩效审计评价原则.....................................................................................29 4.1.1全面系统性与主成分性原则...........................................................................29 4.1.2可操作性与可理解性原则...............................................................................29 4.1.3定性评价与定量评价相结合原则...................................................................29 4.1.4稳定性与灵活性原则.......................................................................................29 4.2环保资金绩效审计评价标准.....................................................................................30 4.2.1政策标准...........................................................................................................30 4.2.2技术标准...........................................................................................................31 4.3逻辑框架法基本原理.................................................................................................31 4.3.1逻辑框架法简介...............................................................................................31 4.3.2逻辑框架法运用...............................................................................................34 4.4环保资金绩效评价指标体系构建.............................................................................35 4.4.1环保资金绩效评价指标的确定.......................................................................35 4.4.2环保资金绩效评价指标体系权重的确定.......................................................37 第五章环保资金绩效审计案例分析—以W市污水处理S厂为例.................................39 5.1案例基本情况介绍.....................................................................................................39 5.1.1W市水污染处理情况.......................................................................................39 5.1.2S厂污水污染处理投资情况概述....................................................................39 5.1.3S厂环保资金绩效审计数据来源....................................................................39 5.2评价指标选取及其标准确定.....................................................................................40 5.2.1投入类指标.......................................................................................................41 5.2.2管理类指标.......................................................................................................42 5.2.3产出类指标.......................................................................................................43 5.2.4影响类指标.......................................................................................................44 5.3评价指标权重计算.....................................................................................................45 5.3.1准则层各评价指标对于目标层权重的确定...................................................45 济南大学硕士学位论文 III 5.3.2指标层各评价指标对于准则层权重的确定...................................................45 5.3.3评价指标体系组合权重...................................................................................48 5.4综合结果与建议.........................................................................................................48 第六章结论与展望...............................................................................................................51 6.1研究结论.....................................................................................................................51 6.2未来展望.....................................................................................................................52