环境治理和保护是我国国泰民安以及经济发展的重要支柱，作为政府大力支持的、“谁污染，谁付费”的第三方模式，模式有效性是政策推广和应用的前提。区别于以往论文集中于定性分析第三方模式的应用，文章选取了已采用第三方治理模式的城市以及尚未采用第三方治理模式的城市作为对比样本，定量分析模式有效性。首先通过邓氏灰色关联以及熵值法计算了样本城市的灰色关联度，并对各样本城市环境治理效果进行排序。其次，采用因子分析法计算环境治理系数，并对各样本城市进行排序。最后，根据Kendall-W系数检验两种方法评价结果的一致性。研究发现，已采用第三方治理模式的样本城市环境治理排序上升，说明第三方治理模式可以有效减少环境污染现状，改善当地城市环境。

With the rapid growth of China's economy, environmental pollution is becoming more and more serious, and environmental governance and protection have become an important pillar of national security and economic development. As a third party mode, which is strongly supported by our government, the validity of the model is the premise of policy promotion and application. Different from previous papers focused on qualitative analysis model of third party applications, the article quantitative analyzed of the model whether is effective, by selecting the cities which have been adopted third party governance mode and the cities which have not yet been using third party governance mode as the comparison samples. Firstly, the grey relational degree of the sample city is calculated by the grey relation and entropy method, and the effect of environmental governance in each sample is sorted. Secondly, the factor analysis method is used to calculate the environmental governance coefficient. Finally, according to the kendall-W coefficient, the consistency of the evaluation results is obtained. The study found that the ranking of urban environmental governance in sample cities which had adopted the third party governance model increased, indicating that the third party governance model could effectively reduce the current situation of environmental pollution and improve the local urban environment.

2016年度河北省社科基金项目“环境污染第三方治理模式下企业财务问题研究”的阶段成果。（项目编号：HB16GL014）