目录摘要········································1Abstract······································21引言·······································32生态环境建设专项资金绩效审计相关理论基础·····················32.1绩效以及生态环境建设资金绩效的含义·······················32.2相关理论基础··································42.2.1可持续发展理论································42.2.2公共受托责任理论·······························53.对专项资金的使用状况的详细分析··························63.1生态环境建设过程中专项资金的使用························63.2专项资金在环境生态建设过程中存在的问题·····················63.2.1资金拨付不及时，部分资金使用率不高······················63.2.2部分投向不合理，后期管护不到位························73.2.3财务管理存在流失隐患·····························74生态环境建设专项资金绩效审计现状及问题分析····················74.1云南滇池水污染案例·······························74.1.1资金投入数额巨大·······························84.1.3资金使用及管理部门较多····························84.2生态环境建设专项资金绩效审计研究存在问题分析··················84.2.1评价范围狭窄·································84.2.2专项资金绩效审计信息不透明··························84.2.3缺乏行之有效的生态环境建设专项资金绩效审计方法················94.2.4生态环境建设专项资金绩效审计能力较弱·····················95完善生态环境建设专项资金绩效审计监督的措施····················95.1提高审计部门资金效益审计意识··························95.2培养生态环境建设专项资金绩效审计人才······················105.3增强各部门审计监督的透明度···························106结束语······································10参考文献······································12致谢········································13生态环境建设专项资金绩效审计研究——以滇池水污染治理专项资金审计为例【摘要】随着国家对生态环境建设投资的不断加大，生态环境建设已经进入中期阶段，取得了令人瞩目的成绩，但是也暴露出很多问题。客观、准确地反映工程运行情况和实施效果；保证生态环境工程资金的安全有效，提高资金使用的效率和管理的效益性；评价工程最终产生的的效果和工程队给生态环境带来的影响，这些问题还没解决。而专项资金绩效审计就是从一定的层面来评价资源的消耗及其结果，并针对存在的问题提出建议和对策的审计行为。为此本文围绕生态环境建设专项资金绩效审计这一中心问题，分别从生态环境建设专项资金绩效审计的理论基础、现状及问题、总体框架的设计、评价以及指标体系设计等方面进行了多层次的研究，并提出制度保障措施。并且针对生态环境建设专项资金展开绩效审计研究，系统评价生态环境建设专项资金使用的效率性和效果性，工程建设的效果性，以及工程建设对生态建...
