基于绿色发展理念的河长环境责任审计评价指标体系研究(硕士)(论文42000字)
摘要
在加强生态文明建设、促进人与地球和谐的过程中，水资源的保护和水环境的治理尤为重要，河长制作为我国围绕水环境保护与治理、以党政领导负责制为核心的新型环境保护目标责任制度，已在各地区全面迅速推行，为保障河长制的顺利实施与持续完善，真正实现水环境质量和效率的提升，本文构建了基于习近平绿色发展理念的河长环境责任审计评价指标体系，对河长履行环境责任的情况进行鉴定和评价，为审计河长落实环境保护工作的责任提供思路和建议。
文章采用文献研究法和案例研究法，借鉴相关学术研究成果，以习近平绿色发展理念、党中央和国务院规定的河长职能定位、国家审计的职权和领导干部责任审计的特性为理论依据，按照评价导向的绿色性、指标设定的科学性、指标运用的可行性、体系运用的适应性、评价内容的全面性、评价标准的先进性六项基本原则，使用360度评价法，从水资源节约集约利用、水污染防治与水环境治理、河湖水域岸线管理保护与水生态修复、河湖管护制度体系的建立与执行、领导干部考核问责与社会监督五个方面明确河长环境责任审计评价指标体系的内容，分为目标层指标（5项）、一级指标（16项）和二级指标（36项）三个层次构建评价指标体系，确定合理的指标评价标准选择方法和审计验证计算方法，最后运用2016年江苏省总河长环境责任履行审计评价的实际案例，使用层次分析法分配各指标权重，验证河长环境责任审计评价指标体系的合理性和有效性，为研究结果的其他使用者提供参考和建议。
本文的主要贡献在于针对河长这一新型职位对其环境责任审计评价指标体系进行了研究，丰富了领导干部环境责任审计的现有研究，并且将习主席绿色发展理念全面深入地贯彻进河长环境责任审计评价中，为河长责任审计评价提供了科学的理论依据。
【关键词】绿色发展河长制环境责任审计评价指标体系
Abstracts
With strengthening the construction of ecological civilization and promoting the sustainable and healthy development of economy and society, the protection of water resources and water environment management is particularly important.River chief system, which focus on the water environment protection of our country, as a new environmental protection target responsibility system, whose core isthe party and government leadership responsibility system, has been fully quickly implement in each area.To ensure the smooth operation of the river chief system implementation and continuous improvement, and increase the water environment quality and efficiency, this paper establishes the evaluation index system of environment responsibility audit to the river chief, based on the green development concept.According to this evaluation index system, we can identify and evaluate the performance of the river chief’s environmentalprotection work, and provide ideas and suggestionsfor the audit to carry out the environmental protection work.
This paper uses literature research and case study. On the basis of reference to relevant academic research results, with green development concept, the river chief’s function orientation, the national audit authority, and the characteristics of leading cadre responsibility audit as the theoretical basis, this article determines the content of river chief’s evaluation index system of environmental responsibility auditaccording to six basic principles of evaluation standard. It has five aspects, including the economical and intensive utilization of water resources, water pollution control and water environment governance, direct-cleaning shoreline protection and water ecological restoration, the management system establishment and implementation, the leading cadre assessment accountability and social supervision. The indexsystem has three levels, which are the target layer(5), primary index(16) and secondary index(36). We determine reasonable index evaluation standard selection method and audit verification calculation method. And finally weuse environmental responsibility of 2016 Jiangsu province’s river chief to perform the actual cases and verify the rationality and validityof theevaluation index system of the environment responsibility audit to the river chief, using the Analytic Hierarchy Process (AHP) for distributing the index weight and providingsuggestions forusers of this research.
Main contribution of this article is studying the evaluation index system of environmental responsibility audit to the river chief, which is a new position, enriching the existing researches of environmental responsibility audit to leading cadres.And the paper thoroughly integrates the green development concept into the environmental responsibility audit of the river chief, providingscientific theory basis for the responsibility audit evaluation of river chief.
【Key words】Green development River chief systemEnvironmental responsibility auditEvaluation index system
目录
学位论文原创性声明 1
学位论文版权使用授权书 1
1 前言 1
1.1选题背景和研究意义 1
1.1.1 选题背景 1
1.1.2 研究意义 2
1.2文献综述 2
1.2.1 环境责任审计评价指标体系研究综述 2
1.2.2 环境责任审计评价指标体系的理论依据和研究方法文献综述 3
1.2.3 文献评述 4
1.3研究内容、研究方法和思路 5
1.3.1 研究内容 5
1.3.2 研究方法 6
1.3.3 研究思路 6
1.4 创新点及不足 7
1.4.1 创新点 7
1.4.2 研究的不足 7
2 河长环境责任审计评价指标体系的理论依据 8
2.1 习近平绿色发展理念 8
2.1.1 习近平绿色发展理念的提出 8
2.1.2 习近平绿色发展理念的科学内涵 9
2.2 河长的职能定位 12
2.3 国家审计的职权 14
2.4 领导干部责任审计的特性 15
3 河长环境责任审计评价指标体系构建的原则与方法 15
3.1 河长环境责任审计评价指标体系构建的原则 16
3.2 河长环境责任审计评价指标体系构建的方法 17
3.2.1 360度评价法 17
3.2.2 层次分析法 18
4 河长环境责任审计评价指标体系的内容组成与评价标准选择 20
4.1 河长环境责任审计评价指标体系的内容组成 21
4.1.1 目标层指标 21
4.1.2 一级指标 21
4.1.3 二级指标 23
4.2 河长责任审计评价指标体系的评价标准选择 28
4.2.1 评价标准选择运用的原则和方法 28
4.2.2 评价结果的认定和报告 29
5 河长责任审计评价指标体系有效性的案例运用检验 29
5.1 案例选择及数据资料的收集整理 29
5.2 指标评价标准的选择 41
5.2.1 定量指标评价标准 41
5.2.2 定性指标评价标准 42
5.3 评价结果的认定和报告 44
5.3.1 各评价指标分值的确定 44
5.3.2 层次分析法确定评价指标权重 45
5.3.3 评价结果 52
5.4 意见和建议 54
6结论 55
参考文献 56
致谢 60 |
