【作者】 刘勇；

【导师】 喻采平； 梁鑫；

【作者基本信息】 长沙理工大学 ， 会计硕士（专业学位）， 2023， 硕士

【摘要】 改革开放以来,人民的生活水平得到不断提高,然而伴随而来的却也是生活垃圾的大量产生,由生活垃圾所带来的环境问题也日益突出,对我国的可持续发展产生了不利影响。为实现生活垃圾的减量化、资源化,我国于2019年将北京、上海等46个城市列为垃圾分类重点城市,强制要求开展垃圾分类试点工作。然而,由于我国推行垃圾分类时间尚短,活动开展中仍存在诸多不足之处,导致我国推行垃圾分类效果不佳,因此依托垃圾分类绩效审计评价体系,对垃圾分类全过程进行绩效审计,明确垃圾分类推行的方向和任务显得十分有必要。本文基于以上背景,具体研究垃圾分类绩效审计评价体系的构建与应用。本文首先对国内外有关垃圾分类的内涵、主体、内容以及评价体系进行了梳理和研究,在界定相关概念和理论基础之后,对我国垃圾分类现状进行了阐述,分析了存在的问题和可借鉴的相关经验。最后选定H市作为研究对象,发现H市垃圾分类活动存在前期调研不足、奖惩制度未分级等问题。本文采用层次分析法,综合考虑H市垃圾分类项目立项、过程管理、项目产出和项目效果四个方面,构建的评价指标体系,包含四个一级指标和二十二个二级指标,分别采取定性评价和定量评价两种评价方法,从而确保审计结果能够更加准确、直观的体现垃圾分类活动的绩效。最后对H市垃圾分类评价结果进行分析,并围绕如何提升垃圾分类绩效审计效果,发挥绩效审计作用,以及完善审计评价体系的保障措施给出了建议,以期望能够对我国垃圾分类活动有指导、借鉴的作用。更多还原

【Abstract】 With the improvement of people’s living standard,the generated household garbage has come to the appalling stage.Environmental problems it brings also become increasingly serious,which seriously hinders the achievement of sustainable development of our country.In 2019,China designated 46 cities,including Beijing and Shanghai,as key cities for waste classification,and forced them to carry out trials of waste classification in order to reduce and recycle domestic waste.However,due to the short time of Chinese garbage classification,there are still many shortcomings in the development of the activities,leading to the garbage classification effect is not good,therefore,relying on the garbage classification performance audit and evaluation system,the whole process of garbage classification performance audit,clear garbage classification direction and task is very necessary.Based on the above background,this thesis specifically studies the construction and application of garbage classification performance audit evaluation system.This thesis firstly combs and studies the connotation,subject,content and evaluation system of garbage classification at home and abroad.After defining related concepts and theoretical basis,it expounds the current situation of garbage classification in our country and analyzes the existing problems and relevant experience for reference.Finally,H city is selected as the research object,and it is found that there are some problems in garbage classification activities in H city,such as insufficient preliminary research and ungraded reward and punishment system.This thesis adopts analytic hierarchy process(AHP)and comprehensively considers the four aspects of garbage classification project establishment,process management,project output and project effect in H City.The evaluation index system is constructed,including four first-level indexes and 22 second-level indexes.Two evaluation methods,qualitative evaluation and quantitative evaluation,are adopted respectively.To ensure that the audit results can more accurately and intuitively reflect the performance of garbage classification activities.Finally,this thesis analyzes the results of garbage classification evaluation in H city,and gives suggestions on how to improve the performance audit effect of garbage classification,play the role of performance audit,and improve the safeguards of audit evaluation system.In order to hope that it will provide guidance and reference for the activities of garbage classification in our country.更多还原