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一、对资源利用效率进行评价的必要性《国务院关于投资体制改革的决定》指出,应从“合理开发利用资源”的角度对企业投资项目进行核准。《企业投资项目核准办法》也规定,对企业投资项目应从是否合理开发并有效利用了资源的角度进行审核。在我国目前发展循环经济及建立资源节约型社会的政策导向下,对投资项目进行资源利用效率的分析评价具有特殊重要意义。
I. The Necessity of Assessing the Efficiency of Resource Utilization The Decision of the State Council on Reforming the Investment System states that the investment projects of enterprises should be approved from the perspective of rational exploitation and utilization of resources. The Measures for the Approval of Enterprise Investment Projects also stipulate that the enterprise investment projects should be audited from the perspective of whether resources are rationally exploited and used effectively. Under the current policy of developing circular economy and establishing a resource-saving society in our country, it is of special significance to analyze and evaluate the efficiency of resource utilization of investment projects.