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Research On Evaluation Standard Of Air Pollution Control Performance In Lanzhou

Posted on:2019-01-17Degree:MasterType:Thesis
Country:ChinaCandidate:F L ZhangFull Text:PDF
GTID:2371330548470137Subject:Accounting
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The atmospheric resources are closely related to the survival and life of human beings.However,in recent years,heavy pollution has occurred frequently,which has seriously affected human health.There is an urgent need for environmental pollution control.In 2015,in accordance with the work arrangement of the Environmental Protection Agency,a trial of environmental performance audit was carried out in Lanzhou City.The focus of this audit was the performance audit of air pollution control in Lanzhou City.However,in the course of the audit project development,evaluation of the governance performance of air pollution in Lanzhou based on what evaluation criteria has become a difficult problem for auditors.Therefore,this article takes this audit project as the research object,starting from the laws and regulations,work programs,and action outlines for environmental pollution control in Lanzhou City,and selecting the local environmental management goals set by Lanzhou,such as the goal of good days,Environmental quality improvement goals,pollution reduction targets,etc.,are used as the laws and regulations for auditing the performance of air pollution control in Lanzhou City;Secondly,the concentration limits of major pollutants involved in the objectives of these air pollution pollution management targets have their environmental and technical standards.The national standards for ambient air quality standards are divided into primary and secondary standards.Lanzhou City is a Class II area and applies secondary standards.It is used as an environmental technology standard for auditing the performance of air pollution control in Lanzhou City;With laws,regulations,standards,and environmental technology standards,the workload of auditors is extremely large and inefficient.Unless a full audit is conducted,the risk of audit failure can be reduced.Therefore,in order to improve the efficiency of environmental performance auditing,based on the disclosure of environmental information and environmental accounting information,the environmental replacement cost method was adopted to measure the atmospheric environmental assets of Lanzhou City,and compared with the actual cost of air pollution control,Lanzhou City was evaluated.Air pollution control performance.Through the determination of the evaluation criteria and the analysis of the cases,the following conclusions are drawn:The assessment criteria for air pollution management performance audits must fully consider the environmental assessment criteria;the cost-benefit analysis must be carried out when evaluating the performance of air pollution management;The cost method for calculating the atmospheric environmental value is compared with the actual pollution treatment cost,which is scientific and reasonable;the environmental replacement cost of SO2 is obviously greater than the actual treatment cost,indicating that SO2governance is effective;and the environmental replacement cost of NO2 is negative.When taking measures to control environmental pollution,the concentration of NO2 did not drop,but increased;the environmental replacement cost of PM100 was less than the actual treatment cost,indicating that the effect of reducing the concentration of particulate matter was not significant.Although it did not increase,it did not achieve the target of treatment.Finally,the article provides some policy suggestions for the treatment of atmospheric pollution in Lanzhou City,with a view to contribute to the management of atmospheric pollution in Lanzhou City.
Keywords/Search Tags:Environmental audit, Environmental performance, Audit evaluation standard, Lanzhou
PDF Full Text Request
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