生态治理财政专项资金绩效审计评价现状研究——以湖北省生态治理专项资金为例

Research on Performance Audit and Evaluation of Special Financial Funds for Ecological Governance—Taking the Special Fund for Ecological Governance in Hubei Province as an Example

摘要: 粗犷的经济发展方式虽然带来了经济的高速发展，同时给环境造成了较大的压力。近年来，伴随着频发的自然灾害，使得环境问题日益凸显，因此，有关环境保护与污染防治问题也成了人们关注的重点。随着“绿水青山就是金山银山”的观念逐渐深入人心，“绿色”发展理念也成为了近期的旋律。而生态治理专项资金也是绿色治理的重要部署。随着十四五规划的开展，政策层面要求开展好绿色生态模式，解决现行存在的治理问题。文章通过湖北省生态治理专项资金为例，对该财政专项资金绩效审计评价发展中所存在的问题进行剖析，并指出目前存在的问题产生的原因，并提出有针对性的解决方案。最终实现财政专项资金绩效评价的“高质量”发展，为后续的生态治理专项资金绩效审计提供帮助，使其成为真正的低碳、高效、绿色的审计模式。

Abstract: Although the rough economic development mode has brought rapid economic development, it has also caused great pressure on the environment. In recent years, with frequent natural disasters, environmental problems have become increasingly prominent. Therefore, environmental protection and pollution prevention have become the focus of attention. With the concept of “green water and green mountains are golden mountains and silver mountains” gradually gaining popularity, the concept of “green” development has also become a recent melody. The special fund for ecological governance is also an important deployment of green governance. With the development of the 14th five year plan, the policy level requires to carry out the green ecological model and solve the existing governance problems. Taking the special fund for ecological governance in Hubei Province as an example, this paper analyzes the problems existing in the development of the performance audit evaluation of the special financial fund, points out the causes of the existing problems, and puts forward targeted solutions. Finally, achieve the “high-quality” development of the performance evaluation of special financial funds, provide help for the follow-up performance audit of special ecological governance funds, and make it a real low-carbon, efficient and green audit model.