【摘要】：生態(tài)環(huán)境治理作為國家治理的重要組成部分,它是一些機構依據一定的規(guī)范與準則,對生態(tài)環(huán)境問題進行管理,從而改善生態(tài)環(huán)境及促進社會持續(xù)發(fā)展的過程。在此過程中,公民、市場與政府是非常重要的力量元素,為了呼吁公民對環(huán)境治理的熱情,政府每年都會撥付巨額的財政專項資金,用于環(huán)境治理和生態(tài)保護。劉家義審計長在2016年的全球審計工作會上指出:嚴肅、客觀的揭露并查處重大的違紀違法行為及問題,及時有效的反映出重大的風險和隱患,是生態(tài)環(huán)境保護和更徹底的發(fā)揮審計在國家治理中的重要保障,是今后的審計工作的重中之重。因此,在生態(tài)環(huán)境治理中國家審計將會發(fā)揮重要的作用。那么,建立一套生態(tài)環(huán)境治理專項資金審計監(jiān)控機制對生態(tài)環(huán)境治理是否起作用,本文將對此進行相關的研究。首先,本文從國內外兩個方面回顧了關于生態(tài)環(huán)境治理、專項資金審計和審計監(jiān)控的文獻,發(fā)現大多數的國內外學者主要針對生態(tài)環(huán)境治理和專項資金審計的單個相關因素進行研究,兩者結合起來進行整體性分析的很少;其次,本文對國家審計在生態(tài)環(huán)境治理中的功能進行定位分析,進一步說明國家審計對生態(tài)環(huán)境治理具有重要的作用;緊接著,本文借助國內外學者的相關研究,把生態(tài)環(huán)境治理和專項資金審計進行結合起來深入探討,建立了一套對生態(tài)環(huán)境治理專項資金有效使用的審計監(jiān)控機制;最后,本文依據相關的理論來設計問卷進行相關的調查,通過對反饋數據的統(tǒng)計分析,得知調查得出的結果基本上支持前面理論分析的預期。另外,將問卷調查結果與實際情況進行對比分析,印證了目前生態(tài)環(huán)境并未善治,生態(tài)環(huán)境治理專項資金并沒有有效的運用,國家審計對生態(tài)環(huán)境治理具有相當重要的作用,生態(tài)環(huán)境治理專項資金審計監(jiān)控機制處在不完善的狀態(tài)下,審計獨立性、審計人員的專業(yè)勝任能力、審計人員的道德教育、對審計人員監(jiān)控不力的處罰、審計權限、審計規(guī)范性、審計處罰落實及審計標準對生態(tài)環(huán)境治理專項資金審計監(jiān)控效果的影響是非常大的,被審計單位的道德教育與建設、審計經費、審計技術方法、審計公告制度及審計溝通機制對生態(tài)環(huán)境治理專項資金審計監(jiān)控效果具有比較大的影響;最后,結合相關問卷調查數據,本文總結了五點使生態(tài)環(huán)境治理專項資金審計監(jiān)控機制這套體系有效的運用在生態(tài)環(huán)境治理專項資金的管理使用之中的政策建議,即重視國家審計規(guī)范與準則、確保國家審計的獨立性、優(yōu)化審計機關與生態(tài)環(huán)境治理部門的協(xié)調溝通機制、提高審計人員的專業(yè)勝任能力和加大審計人員監(jiān)控不力的處罰�；诶碚摲治雠c問卷調查分析,本文在最后對上述研究結論進行了概括總結,同時提出了客觀且實際可行的政策建議和未來研究方向。
[Abstract]:As an important part of national governance, ecological environmental governance is a process of improving ecological environment and promoting the sustainable development of society by managing ecological environmental problems according to certain norms and norms. In this process, the citizens, the market and the government are very important elements of power, in order to appeal to citizens for environmental governance, the government will allocate a large amount of special financial funds every year for environmental governance and ecological protection. At the global audit conference in 2016, Auditor General Liu Jiayi pointed out: seriously and objectively expose and investigate and punish major violations of discipline and laws and problems, and reflect in a timely and effective manner major risks and hidden dangers. Is the ecological environment protection and more thorough play audit in the national governance of the important guarantee, is the most important audit work in the future. Therefore, national audit will play an important role in eco-environmental governance. Then, the establishment of a set of eco-environmental governance special funds audit monitoring mechanism to the ecological environment governance or not, this paper will carry on the related research. First of all, this paper reviews the literature on eco-environmental governance, special funds audit and audit monitoring from two aspects at home and abroad. It is found that most scholars at home and abroad mainly study the single related factors of eco-environmental governance and special funds audit, and few of them combine to carry on the holistic analysis. Secondly, this paper analyzes the function of the national audit in the ecological environment governance, and further explains that the national audit has an important role in the ecological environment governance. Then, with the help of the relevant research of domestic and foreign scholars, this paper deeply discusses the combination of ecological environmental governance and special fund audit, and establishes a set of audit monitoring mechanism for the effective use of special funds for eco-environmental governance. Finally, this paper designs the questionnaire according to the relevant theory to carry on the related investigation, through the statistical analysis of the feedback data, we know that the result of the survey basically supports the expectation of the previous theoretical analysis. In addition, by comparing the results of the questionnaire with the actual situation, it is proved that the ecological environment is not well-governed at present, the special funds for eco-environmental governance are not effectively used, and the national audit plays a very important role in the ecological environmental governance. The audit monitoring mechanism of special funds for eco-environmental governance is in an imperfect state, the independence of audit, the professional competence of auditors, the moral education of auditors, the punishment of ineffective supervision of auditors, and the authority of audit. The standard of audit, the implementation of audit punishment and the auditing standards have great influence on the effect of auditing and monitoring of special funds for ecological environmental governance. The moral education and construction of the audited units, audit funds, audit technical methods, and so on, are very important. Audit announcement system and audit communication mechanism have a great influence on the effect of audit supervision of special funds for eco-environmental governance. Finally, combined with the relevant questionnaire survey data, this paper summarizes the five points to make the ecological environmental governance special funds audit monitoring mechanism of the system effective use in the management of ecological environmental governance special funds in the use of policy recommendations. That is, paying attention to the national auditing norms and standards, ensuring the independence of national audit, optimizing the coordination and communication mechanism between audit institutions and eco-environmental governance departments, improving the professional competence of auditors and increasing the punishment of inadequate supervision by auditors. Based on the theoretical analysis and questionnaire analysis, this paper summarizes the above conclusions in the end, and puts forward the objective and practical policy recommendations and future research direction.
【學位授予單位】：浙江財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4

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