發(fā)布時間：2018-07-22 19:19

【摘要】：近幾年環(huán)境問題受到全社會的關注,環(huán)境政策的執(zhí)行情況也受到社會各界的關注。隨著環(huán)境問題的越發(fā)嚴重,政府也開始呼吁人民和企業(yè)保護環(huán)境。尤其是帶有污染源的相關產(chǎn)業(yè),政府在近幾年也出臺了相關法律政策,限制各個行業(yè)污染物排放量。但是,環(huán)境政策在執(zhí)行過程中以及后期監(jiān)督中都存在著漏洞,通常無法按照規(guī)定要求達到環(huán)保標準。環(huán)境政策需要審計工作貫穿政策執(zhí)行的全過程,單純的事后審計無益于政策調(diào)整。雖然政府部門設立了監(jiān)管機構,依舊無法避免環(huán)境保護資金的不合理利用,環(huán)境政策執(zhí)行緩慢的狀況。我國環(huán)境政策審計還處于起步階段,缺乏具有針對性的法律法規(guī),缺乏專門部門的監(jiān)管,缺乏統(tǒng)一的評價體系等一系列問題都導致我國環(huán)境政策審計落后于發(fā)達國家。本文試圖以公眾受托責任理論、可持續(xù)發(fā)展理論、國家治理理論以及環(huán)境資源治理理論為基礎,運用文獻研究法、調(diào)查研究法、定量分析研究法、定性分析法和文本分析法五種方法,研究我國環(huán)境政策審計情況。一方面通過研究我國環(huán)境政策審計現(xiàn)階段情況,分析現(xiàn)狀,總結其中存在的問題。另一方面,通過學習西方發(fā)達國家對于環(huán)境政策審計的長處,結合我國特殊的政治、經(jīng)濟環(huán)境,對我國環(huán)境政策審計提出有效建議。為了提高環(huán)境政策審計的規(guī)范性和有效性,本文引入跟蹤審計概念,并利用層次分析法建立了環(huán)境政策跟蹤審計評價體系,并綜合以上研究對我國環(huán)境政策審計提出改善建議。
[Abstract]:In recent years, environmental problems have attracted the attention of the whole society, and the implementation of environmental policies has also been concerned by all walks of life. As environmental problems become more and more serious, the government has begun to appeal to people and enterprises to protect the environment. Especially the related industries with pollution sources, the government has also issued relevant laws and policies in recent years to limit the discharge of pollutants in various industries. However, there are loopholes in the implementation and later supervision of environmental policies, which usually fail to meet the required environmental standards. Environmental policy needs to be audited through the whole process of policy implementation, and simple post-audit is not beneficial to policy adjustment. Although the government has set up a regulatory body, it is still unable to avoid the unreasonable use of environmental protection funds and the slow implementation of environmental policies. China's environmental policy audit is still in its infancy, lack of targeted laws and regulations, lack of supervision by special departments, lack of a unified evaluation system, and so on, all of which result in our environmental policy audit lagging behind the developed countries. Based on the theory of public fiduciary responsibility, the theory of sustainable development, the theory of national governance and the theory of environmental and resource governance, this paper attempts to apply literature research, investigation and quantitative analysis. Qualitative analysis and text analysis are five methods to study the audit of environmental policy in China. On the one hand, by studying the current situation of environmental policy audit in China, analyzing the present situation and summarizing the existing problems. On the other hand, by studying the advantages of environmental policy audit in western developed countries and combining the special political and economic environment of our country, the author puts forward some effective suggestions on environmental policy audit in China. In order to improve the standardization and effectiveness of environmental policy audit, the concept of tracking audit is introduced, and the evaluation system of environmental policy tracking audit is established by AHP.
【學位授予單位】：南京郵電大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4

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