采煤沉陷区生态修复资金绩效审计评价研究——以淮南市采煤沉陷区为例

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英文篇名：Research on Performance Evaluation of Ecological Restoration Funds in Mining Subsidence Area 作者：宋龙飞 ; 戴红军 英文作者：SONG Longfei;DAI Hongjun; 关键词：绩效审计 ; 沉陷区 ; 生态修复 ; 模糊综合评价法 英文关键词：performance auditing;;subsidence area;;ecological restoration;;fuzzy comprehensive evaluation method 中文刊名：HUNS 英文刊名：Journal of Huainan Normal University 机构：淮南师范学院经济与管理学院;南京航空航天大学经济与管理学院; 出版日期：2019-01-15 出版单位：淮南师范学院学报 年：2019 期：v.21;No.113 基金：安徽省高等学校人文社会科学研究重点项目“采煤沉陷区生态修复资金绩效审计研究”(SK2017A0500);; 安徽省教育厅人文社会科学研究重点项目“基于外部性视角的采煤沉陷区综合治理PPP项目投资决策研究”(SK2017A0505);; 淮南师范学院校级重点项目“基于外部性视角的采煤沉陷区综合治理效益评估”(2016xj07zd) 语种：中文; 页：HUNS201901008 页数：7 CN：01 ISSN：34-1231/Z 分类号：40-46

摘要

煤炭开采所形成的采煤沉陷区给当地的生态环境带来了严重的破坏,政府每年投入大量的资金用于生态环境的修复,但是采煤沉陷区生态修复资金的审计往往停留在资金使用的合法性和合规性上,并未对生态修复资金进行全方位的评价与监督。以采煤沉陷区生态修复资金为研究对象,借鉴国际上的"3E"原则和"SMART"原则构建生态修复资金绩效评价指标;运用层次分析法对指标权重进行赋值,构建了采煤沉陷区生态修复资金绩效审计评价指标体系,并将该评价体系运用到淮南市采煤沉陷区生态修复资金的绩效审计。研究结果表明淮南市采煤沉陷区生态修复资金的生态效益和社会效益显现,但是经济效益有待于进一步提高。
        The coal mining subsidence area formed by coal mining has brought serious damage to the local ecological environment. The government has invested a lot of funds for the restoration of the ecological environment every year. However, the audit of the ecological restoration funds in the mining subsidence area is still focused on fund legitimacy and compliance, and the ecological restoration funds are not evaluated and supervised in an all-round way. In this paper, the ecological restoration funds in mining subsidence area will be used as the object of study, and the principle of "3 E" and "SMART" has been utilized to construct the evaluation index system of ecological restoration fund performance in mining subsidence area through analytic hierarchy process(AHP). This evaluation system has been applied into the performance audit of ecological restoration fund in Huainan coal mining subsidence area. The results show that the ecological benefits and social benefits of ecological restoration funds in Huainan coal mining subsidence area are obvious, but the economic benefits need to be further improved.

引文

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