0目录摘要 ········································ 1 Abstract ······································ 2 1 引言 ······································· 3 2 生态环境建设专项资金绩效审计相关理论基础 ····················· 3 2.1 绩效以及生态环境建设资金绩效的含义 ······················· 3 2.2 相关理论基础 ·································· 4 2.2.1 可持续发展理论 ································ 4 2.2.2 公共受托责任理论 ······························· 5 3.对专项资金的使用状况的详细分析 ·························· 6 3.1 生态环境建设过程中专项资金的使用 ························ 6 3.2 专项资金在环境生态建设过程中存在的问题 ····················· 6 3.2.1 资金拨付不及时，部分资金使用率不高 ······················ 6 3.2.2 部分投向不合理，后期管护不到位 ························ 7 3.2.3 财务管理存在流失隐患 ····························· 7 4 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 ······························· 7 4.1.1 资金投入数额巨大 ······························· 8 4.1.3 资金使用及管理部门较多 ···························· 8 4.2 生态环境建设专项资金绩效审计研究存在问题分析 ·················· 8 4.2.1 评价范围狭窄 ································· 8 4.2.2 专项资金绩效审计信息不透明 ·························· 8 4.2.3 缺乏行之有效的生态环境建设专项资金绩效审计方法 ·······...
