發(fā)布時間：2018-06-05 11:06

  本文選題：國家審計 + 環(huán)境審計　； 參考：《會計之友》2017年09期

【摘要】：以審計署2004—2015年間發(fā)布的環(huán)境審計結(jié)果公告為研究樣本,分析環(huán)境審計實施現(xiàn)狀,結(jié)果發(fā)現(xiàn):環(huán)境審計結(jié)果公告數(shù)量嚴重不足,環(huán)境審計實踐顯著滯后于生態(tài)文明戰(zhàn)略部署;環(huán)境審計類型以財務(wù)審計為主,環(huán)境合規(guī)、環(huán)境績效和環(huán)境責(zé)任審計相對較少;環(huán)境審計對象以自然資源和水資源為重點,大氣環(huán)境審計尚未得到足夠重視;環(huán)境審計發(fā)現(xiàn)違規(guī)領(lǐng)域涉及環(huán)保資金、項目管理與資源利用,環(huán)境審計整改反饋情況存在缺失,影響審計治理功能發(fā)揮�；诖�,圍繞擴大績效審計范圍,規(guī)范環(huán)境績效評估;加強責(zé)任審計力度,構(gòu)建環(huán)境問責(zé)機制;強化環(huán)境審計治理功能,落實審計整改反饋機制等方面提出了政府環(huán)境審計改進建議,以促進國家審計監(jiān)督全覆蓋。
[Abstract]:Taking the announcement of environmental audit results issued by the Audit Office from 2004 to 2015 as the research sample, this paper analyzes the current situation of the implementation of environmental audit. The results show that the number of environmental audit results is seriously insufficient, and the practice of environmental audit lags behind the strategic deployment of ecological civilization. Financial audit is the main type of environmental audit, environmental compliance, environmental performance and environmental responsibility audit are relatively few, environmental audit objects focus on natural resources and water resources, atmospheric environmental audit has not been paid enough attention to. Environmental audit found that environmental protection funds, project management and resource utilization, feedback of environmental audit rectification were missing, which affected the function of audit governance. Based on this, we should expand the scope of performance audit, standardize environmental performance evaluation, strengthen responsibility audit, construct environmental accountability mechanism, strengthen the governance function of environmental audit. In order to promote the full coverage of national audit supervision, the paper puts forward some suggestions for improving the government's environmental audit from the aspects of implementing the feedback mechanism of audit rectification and reform.
【作者單位】： 西安石油大學(xué)經(jīng)濟管理學(xué)院;
【基金】：國家社會科學(xué)基金西部項目“西部資源型產(chǎn)業(yè)碳排放問題研究”(11XJY004) 陜西省社會科學(xué)基金項目“國家治理導(dǎo)向的財政預(yù)算審計實現(xiàn)路徑研究”(2015R002)
【分類號】：F239.4

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本文編號：1981767