Government environmental performance auditing is an important mechanism for supervising and evaluating government environmental management behavior and performance.The compilation of natural resource balance sheet can provide an objective and clear audit basis for the audit of environmental management performance.Taking water resources as an example,this study set up the balance sheet framework and value accounting system of water resources based on water resource value theory,market price method and ecosystem service value accounting method,and constructed the evaluation system of auditing environmental management performance on this basis.A case study was conducted,and the results show that the water resources balance sheet is conducive to objectively reflecting the water resources asset management performance and its economic profit and loss in a certain period of time,which can provide a quantitative evaluation basis for government environmental performance audit.
关键词
水资源资产/资产负债表/环境绩效审计
Key words
water resources assets/balance sheet/environmental management performance audit
维普
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