【摘要】：本論文的研究目標(biāo)是理清政府環(huán)境績(jī)效審計(jì)立法的法理基礎(chǔ)和搭建其立法思路。在導(dǎo)論部分，結(jié)合目前我國(guó)政府進(jìn)行環(huán)境管理使用的經(jīng)濟(jì)手段、政治手段和法律手段的特點(diǎn)，，提出政府環(huán)境績(jī)效審計(jì)的重要意義。通過(guò)綜合分析當(dāng)前國(guó)內(nèi)外在相關(guān)方面研究成果的規(guī)律，明確本論文撰寫(xiě)過(guò)程中可以借鑒的成果范圍和存在的難點(diǎn)和創(chuàng)新之處。 論文主體部分依次圍繞這些方面展開(kāi)： 第一部分：政府環(huán)境績(jī)效審計(jì)概述。首先，對(duì)環(huán)境審計(jì)、績(jī)效審計(jì)概念作出簡(jiǎn)單介紹，明確政府績(jī)效審計(jì)主要是指由政府審計(jì)直接實(shí)施的或由政府審計(jì)委托民間審計(jì)和內(nèi)部審計(jì)對(duì)政府審計(jì)對(duì)象實(shí)施的經(jīng)濟(jì)性、效益性和效果性的審計(jì)。其次，界定了政府環(huán)境績(jī)效審計(jì)的定義和特征，分析了其產(chǎn)生與發(fā)展過(guò)程，著重探討了它與其他行政手段如環(huán)境指導(dǎo)、環(huán)境監(jiān)察的區(qū)別。再次，從審計(jì)依據(jù)、審計(jì)準(zhǔn)則和審計(jì)標(biāo)準(zhǔn)三方面概括了政府環(huán)境績(jī)效審計(jì)在法律上的體現(xiàn)。第四，政府環(huán)境績(jī)效審計(jì)立法研究在理論上有利于審計(jì)理論、環(huán)境理論和法學(xué)理論的綜合，實(shí)踐中可以保障政府環(huán)境績(jī)效審計(jì)工作的有序開(kāi)展，具有重要的研究?jī)r(jià)值。目前，世界各國(guó)和我國(guó)在這個(gè)方面已經(jīng)有所成果，這為科學(xué)全面立法提供寶貴資源。 第二部分：我國(guó)政府環(huán)境績(jī)效審計(jì)立法現(xiàn)狀。第一，隨著環(huán)境審計(jì)成為研究熱點(diǎn)，在原有審計(jì)法律基礎(chǔ)上，相關(guān)機(jī)關(guān)制定了較為粗陋的政府環(huán)境審計(jì)法規(guī)，為開(kāi)展政府環(huán)境績(jī)效審計(jì)立法做了良好準(zhǔn)備。第二，立法缺陷表現(xiàn)突出。執(zhí)法依據(jù)的缺少，《審計(jì)署關(guān)于加強(qiáng)資源環(huán)境審計(jì)工作的意見(jiàn)》效力層次低；2011年1月1日實(shí)施的《中華人民共和國(guó)審計(jì)準(zhǔn)則》中也沒(méi)有體現(xiàn)政府環(huán)境績(jī)效審計(jì)內(nèi)容；地方法規(guī)也缺乏對(duì)政府環(huán)境績(jī)效審計(jì)的關(guān)注。內(nèi)容上還局限于財(cái)務(wù)性的審計(jì)，績(jī)效審計(jì)理念沒(méi)有體現(xiàn)。程序上法律救濟(jì)欠缺，還不能啟動(dòng)行政復(fù)議程序或者司法救濟(jì)。第三，由于專(zhuān)業(yè)性、綜合性等原因，立法人才缺乏，難以推進(jìn)立法進(jìn)程發(fā)展。 第三部分：政府環(huán)境績(jī)效審計(jì)的準(zhǔn)備工作。根據(jù)審計(jì)署工作意見(jiàn)，進(jìn)一步明確了政府環(huán)境績(jī)效審計(jì)立法目標(biāo)。在動(dòng)態(tài)立法過(guò)程中要注意超前立法，同時(shí)注意立法的可操作性原則。在靜態(tài)立法成果中要體現(xiàn)環(huán)境法和審計(jì)法的原則。為了有效開(kāi)展立法要做好六個(gè)方面的準(zhǔn)備工作。 第四部分：政府環(huán)境績(jī)效審計(jì)立法具體設(shè)想。分析各國(guó)審計(jì)模式的特點(diǎn)，結(jié)合我國(guó)行政審計(jì)的現(xiàn)狀，建議強(qiáng)化環(huán)境審計(jì)機(jī)關(guān)的獨(dú)立性。要從三個(gè)方面完善法律的組成。最終詳細(xì)闡述政府環(huán)境績(jī)效審計(jì)在審計(jì)主體、對(duì)象、范圍、配套制度、法律責(zé)任及救濟(jì)途徑等方面需要完善的地方。 結(jié)語(yǔ)部分，對(duì)正文內(nèi)容進(jìn)行概括，指出論文還未解決的問(wèn)題。
[Abstract]:The purpose of this paper is to clarify the legal basis of government environmental performance audit legislation and build its legislative thinking. In the introduction part, combining the characteristics of economic, political and legal means used by our government in environmental management at present, the important significance of government environmental performance audit is put forward. Through the comprehensive analysis of the current domestic and foreign research results in the relevant aspects of the law, this paper can be used for reference in the process of writing the achievements and difficulties and innovations. The main part of the thesis is organized around these aspects: the first part: the overview of government environmental performance audit. First of all, the concept of environmental audit and performance audit is briefly introduced, and it is clear that the government performance audit mainly refers to the economy of government audit directly carried out by government audit or by government audit entrusted by civil audit and internal audit to government audit object. Effectiveness and effectiveness of the audit. Secondly, it defines the definition and characteristics of government environmental performance audit, analyzes its emergence and development process, and probes into the difference between it and other administrative means such as environmental guidance and environmental supervision. Thirdly, it generalizes the legal embodiment of government environmental performance audit from three aspects: audit basis, auditing standard and auditing standard. Fourth, the legislative research of government environmental performance audit is beneficial to the theory of audit in theory, the integration of environmental theory and the theory of law, and it can ensure the orderly development of government environmental performance audit in practice, which has important research value. At present, the world and our country have made some achievements in this aspect, which provides valuable resources for the comprehensive legislation of science. The second part: our country government environmental performance audit legislation present situation. First, with the environmental audit has become a research hotspot, on the basis of the original audit laws, the relevant authorities have formulated relatively crude government environmental audit laws and regulations, which have made good preparation for the development of the government environmental performance audit legislation. Second, the legislative defects are outstanding. The lack of the law enforcement basis and the low level of effectiveness of the Audit Office on strengthening the audit of resources and environment, and the implementation of the auditing Standards of the people's Republic of China on January 1, 2011 also do not reflect the contents of the government's environmental performance audit; Local laws and regulations also lack of attention to government environmental performance audit. The content is also limited to the financial audit, performance audit concept has not been reflected. Lack of legal remedy in procedure, can not start administrative review procedure or judicial relief. Third, due to professional, comprehensive and other reasons, the lack of legislative talents, it is difficult to promote the legislative process. The third part: the preparation of government environmental performance audit. According to the working opinion of the Audit Office, the legislative objectives of the government environmental performance audit are further clarified. In the process of dynamic legislation, attention should be paid to legislation ahead of time, and to the operational principle of legislation at the same time. The principle of environmental law and audit law should be embodied in the static legislative achievement. In order to carry out the legislation effectively, we must do a good job in six aspects of preparation. The fourth part: the government environmental performance audit legislation specific assumption. This paper analyzes the characteristics of audit modes in various countries and proposes to strengthen the independence of environmental audit institutions in combination with the present situation of administrative audit in China. We should perfect the composition of the law from three aspects. Finally, this paper elaborates on the government environmental performance audit in the audit subject, object, scope, supporting system, legal responsibility and relief ways and other aspects of the need to improve. The conclusion part summarizes the content of the text and points out the unsolved problems in the paper.
【學(xué)位授予單位】：山東師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：D922.27

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