政府生态转移支付绩效审计报告研究

随着生态环境的不断恶化，生态补偿机制的逐步完善成为社会关注的焦点。政府作为生态建设与维护的主导力量，其生态转移支付的数量和质量至关重要。就目前我国国力而言，生态转移支付的数量在逐年增加，这是有据可查并可以比较的，但支出的效益如何，却没查到系统的研究与报告。在对比国内外生态转移支付绩效审计报告框架的基础上，提出基于我国实际的生态转移支付绩效审计报告基本框架设想。

Study on Performance Auditing Report of Government Ecological Transfer Payment

With the ecological environment continuously worsened, a steadily improved ecological compensation mechanism be- came a focus noted by the social society. The Government as the leading force of the ecological construction and maintenance, the quantity and the quality of the ecological transfer payment would be critical important. From the present China national strength, the quantity of the ecological transfer payment is steadily increased. This could be checked against evidences and could be compared. But there was no systematic study and report searched to show how the payment effect was. Based on the comparison on the performance auditing report frameworks of the ecological transfer payment at home and abroad, the basic framework conception on the performance auditing report of the ecological transfer payment was provided based on the practic- es in China and the deep study would be continuously conducted.