环境治理项目与传统的投资项目相比，主要区别是项目具有多目标性，非以财务效益为主要投资动机，而是以环境效益、社会经济效益等外部性效益为驱动力的投资行为。因此，环境治理项目的评价比传统的以财务效益决定成败的投资项目评价相比具有更高的复杂性和工作难度。 目前，项目评价在国内外的应用已经非常普遍，我国自上世纪80年代引入世界银行和国际金融组织项目评价方法以来，全社会日益重视对项目全生命周期的绩效评价，各行业也都制定了相应的投资项目评价规范并实施。但从目前的实施结果上来看，在对传统的以财务效益为主的企业投资项目评价实施贯彻的较为顺利，对提高项目投资效益和决策科学性起到了很大作用，结果较好；但对于非以财务效益为目标的项目评价，包括像环境治理的一类的多目标项目评价实施中存在问题较多，也很难见到可供参考的项目评价案例报告。根据调研发现，国内在这类项目的评价方面主要存在评价方法不够科学严谨，缺乏逻辑系统性和客观性；各行业制定的项目评价规范在这类项目的应用方面具有局限性，可操作性差；缺乏具有操作性的项目评价指南和评价案例；项目评价涉及面广、实施工作量大难以开展，导致项目评价工作流于形式；评价报告及结论主观性因素多，缺乏有针对性和有价值的决策信息等诸多问题，阻碍了这类项目评价工作的实施开展。 针对上述国内项目评价实践中存在的问题点，本研究选择一个实际环境改造项目的后评价工作案例，拟从提升项目评价工作有效性的角度出发，提出一种改进的项目评价模型和方法设计，通过对目前国内目前的项目评价模型架构、评价指标、内容和报告形式存在的问题与不足进行归纳分析整理。在此基础上，找出具有针对性改进措施和项目评价的关键点，提高评价的逻辑性、可操作性和有效性。 论文研究首先收集国内外项目评价方法行业规范与实施案例，对国内外的评价工作的问题点和最佳实践进行归纳整理，然后通过文献归纳和专家意见调查，系统设计出针对环境治理项目评价工作的逻辑框架模型、工作流程、操作模板及实施检查表，再通过介绍其在实际案例中的运用，提出一套完整的改进后的项目评价流程和工作模板设计。借助实际案例的具体应用说明，一方面验证了新改进设计的项目评价模型方法的有效性，同时也为今后同类项目的评价实施工作提供一个实用性的参考案例。 本研究的主要创新点包括：在保证覆盖项目关键绩效因素的基础上，简化评价指标体系；采用可变权重的综合评分，引入评价依据的可靠性评分，改进以往的评价结论中主观成分多的缺陷。论文完成的评价报告案例可作为企业开展同类型项目评价工作的参考模板和实用案例，具有创新性和实用价值。

Compared with the traditional investment projects, the main difference between the environmental governance project and the traditional investment project is that the project is multi-objective, not the main investment motive with the financial benefit, but the investment behavior driven by the external benefits such as environmental benefits and social and economic benefits. Therefore, the evaluation of environmental governance projects is more complicated and difficult than the traditional investment project evaluation based on financial success or failure. At present, the application of project evaluation is very common at home and abroad. Since the introduction of the world bank and the international financial organization project evaluation method in 80s of last century, the whole society has paid more attention to the performance evaluation of the whole life cycle of the project, and each industry has also formulated corresponding evaluation norms and implementation of investment projects. However, from the current implementation results, the implementation of the traditional evaluation of the enterprise investment project based on the financial benefit is more smooth, and it has played a great role in improving the investment benefit and scientific decision of the project, and the result is better. But the project evaluation, which is not aimed at the financial benefit, includes the environmental governance. There are many problems in the implementation of multi-objective project evaluation, and it is difficult to see the case reports for reference. According to the survey, it is found that the evaluation methods of this kind of project are not scientific and rigorous, lack of logical systematicness and objectivity in the evaluation of this kind of project, and the project evaluation norms of each industry are limited in the application of this kind of project, poor operability, and lack of operational evaluation guidelines and evaluation cases. The project evaluation involves a wide range of work and the workload is difficult to carry out, which leads to the project evaluation work in the form; the subjective factors of the evaluation report and conclusion are many, lack of pertinent and valuable decision-making information and so on, which hinders the implementation of this kind of project evaluation work. In view of the problems existing in the above domestic project evaluation practice, this study selects a post evaluation work case of the actual environmental transformation project, and proposes an improved project evaluation model and method design from the perspective of improving the effectiveness of the project evaluation, and through the current domestic project evaluation model frame. Problems and deficiencies in the structure, evaluation index, content and reporting form are summarized and analyzed. On this basis, we find out the key points of targeted improvement measures and project evaluation, and improve the logicality, operability and effectiveness of the evaluation. This paper first collects the domestic and foreign project evaluation method industry norms and implementation cases, and summarizes the problems and best practices of evaluation work at home and abroad. Then through literature induction and expert opinion investigation, the paper systematically designs the logical framework model, working process and exercise for environmental management project evaluation. In order to make the template and implement the checklist, and then introduce its application in the actual case, a complete set of improved project evaluation process and work template design are put forward. On the one hand, the effectiveness of the new improved project evaluation model method is verified with the help of practical cases. At the same time, it also provides a practical reference case for the evaluation and implementation of similar projects in the future. The main innovation points of this study include: on the basis of guaranteeing the key performance factors of covering the project, simplifying the evaluation index system, adopting the comprehensive score of variable weight, introducing the reliability score of the evaluation basis, and improving the shortcomings of the subjective components in the previous evaluation conclusions. The evaluation report case completed in this paper can serve as a reference template and practical case for enterprises to carry out the same type project evaluation work, which is innovative and practical.