【摘要】：節(jié)能減排是當今人類社會發(fā)展面臨的嚴峻問題,強臺風(fēng)、沙塵暴、高溫干旱、過度開采造成地質(zhì)結(jié)構(gòu)變化導(dǎo)致的地震頻繁發(fā)生、北極冰川融化、海平面上升、動植物物種逐年遞減、各種傳染病瘋狂肆虐,全球都在積極探索節(jié)能減排的途徑以改善人類賴以生存的環(huán)境,中國在這方面已經(jīng)作出的積極的努力。我國政府審計具有社會審計和內(nèi)部審計力量所不具備的特點,在公共責(zé)任審計中責(zé)無旁貸,在節(jié)能減排方面決不能置身事外。 本文主要用了橫向比較和縱向比較兩個角度對政府節(jié)能減排審計的目標、內(nèi)容、程序和方法等基本理論和基本應(yīng)用問題進行了研究分析,既參照傳統(tǒng)的財政財務(wù)收支審計,又對比國外節(jié)能減排審計的經(jīng)驗,討論如何在審計理念和審計技術(shù)上加以創(chuàng)新,以更好地應(yīng)對現(xiàn)時節(jié)能減排目標的需要。 本文的主要觀點有以下幾點: 一是通過縮減能源使用量來節(jié)約能源已遠遠不夠,應(yīng)該通過技術(shù)創(chuàng)新、結(jié)構(gòu)調(diào)整等提高能源使用效率,從而達到節(jié)能減排的目的。 二是節(jié)能減排作為一項政府和國家的公共責(zé)任,政府審計在其中起著舉足輕重的作用,我國企業(yè)節(jié)能減排審計的核心力量是政府審計。政府審計比其它審計主體更有能力發(fā)揮作用。 三是由于節(jié)能減排審計對審計人員較高的素質(zhì)要求,聯(lián)合審計必然成為重要的審計手段。 四是節(jié)能減排審計除了使用一般的審計方法外,還有該領(lǐng)域特殊的審計方法。
[Abstract]:The energy-saving and emission-reduction is a serious problem facing the development of human society in the present day. The strong typhoon, the sandstorm, the high-temperature drought and the over-mining result in the frequent occurrence of the earthquake caused by the change of the geological structure, the melting of the arctic ice, the rise of the sea level, the annual decline of the plant and plant species, and the madness of various infectious diseases, The world is actively exploring the way of energy-saving and emission-reduction to improve the environment for human survival, and China has made positive efforts in this regard. The government's audit has the characteristics of social auditing and internal audit power. It is the responsibility of the audit of public responsibility, and must not be put into practice in terms of energy saving and emission reduction. In this paper, the objectives, contents, procedures and methods of the government's energy-saving and emission-reduction audit are studied by means of the horizontal comparison and the vertical comparison, and the basic theoretical and basic application of the government's energy-saving and emission-reduction audit are analyzed and analyzed. It also compares the experience of foreign energy-saving and emission-reducing audit, discusses how to innovate on the audit idea and the audit technology to better deal with the needs of the current energy-saving and emission-reduction targets To. The main point of view of this article. The first is to save energy by reducing the amount of energy used, and the efficiency of energy use should be improved through technological innovation, structural adjustment and so on, so as to achieve the energy-saving The second is to save energy and reduce emission as a public responsibility of the government and the state, and the government audit plays a very important role, and the core of the energy-saving and emission-reduction audit in our country The power is government audit. The government audit is more than the other audit body The third is due to the high quality requirements of the audit personnel for energy conservation and emission reduction audit, and the joint audit must The fourth is that the energy-saving and emission-reduction audit, in addition to using the general auditing method, also
【學(xué)位授予單位】：山西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F239.4

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