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Research On Environmental Performance Audit Evaluation Of Air Pollution Control

Posted on:2021-05-06Degree:MasterType:Thesis
Country:ChinaCandidate:B B ShenFull Text:PDF
GTID:2381330605952167Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous acceleration of the industrialization process,the rapid economic growth has also caused many environmental problems.Among them,the problem of air pollution is particularly significant and has become the focus of public and government attention.In recent years,the state and governments at all levels have implemented a series of air pollution control measures,hoping to improve China's atmospheric environment and achieve harmonious development between man and nature.In order to understand the government's performance in air pollution control,it is necessary to conduct a special audit and evaluation of the environmental performance of air pollution control.As one of the monitoring methods,environmental performance auditing can perform performance evaluation and provide objective and comprehensive information.The evaluation function of environmental performance audit has certain advantages in improving environmental management performance and speeding up the resolution of environmental problems.However,environmental performance audits are carried out late in China,and there are insufficient researches.There is no unified,scientific and perfect environmental performance audit evaluation system for environmental performance audit evaluation.This will affect the development of environmental performance audit evaluation in China Conducive to play its role in promoting the improvement of the atmospheric environment.Therefore,this study attempts to establish a complete set of air pollution control environmental performance audit evaluation system,and combined with the actual situation of Henan Province to audit the air pollution control performance evaluation,to help the air pollution control environmental performance audit evaluation work smoothly.This study first explores the related concepts of environmental performance audit evaluation of air pollution control,and uses the theory of sustainable development,the theory of public entrusted environmental responsibility,and the externality theory as the theoretical basis of this article.Secondly,it analyzes the status and existing problems of the audit and evaluation of environmental performance of air pollution control.Thirdly,the basic principles of the DPSIR model are introduced and the applicability analysis is carried out.The principlesthat should be followed in constructing the evaluation index system are listed,such as the combination of subjective and objective principles,cost-effectiveness principles,and policy-relevance principles to build an atmosphere.The environmental performance audit evaluation index system for pollution control includes 22 specific indicators of five factors:driving force,pressure,status,impact,and response.Then,the analytic hierarchy process is used to measure the weight of each index,and a linear weighted comprehensive evaluation model is constructed for comprehensive evaluation.Then,based on the environmental performance audit evaluation model of air pollution control,the environmental performance audit evaluation of Henan Province's air pollution control status was carried out,and suggestions for improvement were put forward based on the problems found.Finally,the research is summarized,and the shortcomings of this research are pointed out.It is hoped that this research can provide a reference for the audit and evaluation of environmental performance of air pollution control.
Keywords/Search Tags:air pollution control, environmental performance audit evaluation, DPSIR model, analytic hierarchy process
PDF Full Text Request
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