對我國政府公共投資項目開展環(huán)境效益審計的探索
發(fā)布時間：2019-04-01 09:15
【摘要】： 在我國,隨著改革開放以來我國社會經(jīng)濟高速發(fā)展,政府掌握的公共財政資金逐年增加,國家對公共領(lǐng)域的財政投入也逐年增加,但是社會總需求和政府財政支付能力的突出的矛盾依然存在;同時,隨著民主意識和參政議政能力的提高,公眾對公共財政資金使用績效監(jiān)督的需求也日趨強烈,而且我國部分城市的經(jīng)濟發(fā)展到一定程度,公眾的生活富足達到了溫飽線甚至小康水平后,人們在滿足了物質(zhì)需求之余開始追求各種層面的精神需要,百姓茶余飯后對所居住城市的環(huán)保問題的關(guān)注程度近年來一直是電視的熱點新聞。為適應(yīng)這樣一種趨勢,也為了提高我國財政資金的使用效益,我國國家審計署于2003年頒發(fā)了《審計署2003至2007年審計工作發(fā)展規(guī)劃》。規(guī)劃指出,我國開展的效益審計應(yīng)以財政性資金為主要對象,目的是促進財政資金管理水平和使用效益的提高。從此我國政府審計部門開始從傳統(tǒng)的財務(wù)收支審計向效益審計轉(zhuǎn)型,而且對環(huán)境項目的效益審計也同步實施,審計領(lǐng)域不斷深入。筆者認為,由于政府公共投資項目使用的是公共資金,無論從理論上還是實踐上都要求國家審計參與進來,并使之成為審計監(jiān)督的重點。環(huán)境審計是一個國家審計發(fā)展到一定階段的產(chǎn)物,也是一個國家經(jīng)濟建設(shè)的催生物,和其他國家情況相同,在環(huán)境保護和生態(tài)建設(shè)領(lǐng)域,在開展審計過程中,尤其在開展環(huán)境效益審計方面,亟待針對現(xiàn)實問題研究解決各種問題,比如審計范圍、審計對象、審計內(nèi)容和審計依據(jù)、審計手段等,從而順應(yīng)急需,與時俱進。希望通過本篇文章對目前我國的環(huán)境效益審計起到一定的借鑒和指導(dǎo)意義。 從國外的情況看,正是由于全球生態(tài)環(huán)境的惡化催生了環(huán)境審計,環(huán)境審計從20世紀60年代發(fā)展至今不過40幾年時間,環(huán)境審計的理論和方法已經(jīng)從最初的盲區(qū)到今天日趨完善和豐富,不過在許多理解方面,學(xué)者們的意見還沒有完全統(tǒng)一,比如環(huán)境審計的定義,環(huán)境審計的方法和審計主體等,尤其是在環(huán)境審計中如何開展環(huán)境效益審計,都還沒有形成共識。一般認為,環(huán)境審計是環(huán)境管理的重要一環(huán),環(huán)境審計包括財務(wù)審計、合規(guī)性審計和效益審計三個方面。本文準備從環(huán)境審計和效益審計的關(guān)系,進一步深入到環(huán)境效益審計的層面,初步探討環(huán)境效益審計的定義、內(nèi)容、依據(jù)、范圍、對象等基本問題,最后結(jié)合我國的污水治理環(huán)境項目分析我國政府環(huán)境效益審計面臨的問題和相應(yīng)的對策。
[Abstract]:In China, with the rapid development of social economy since the reform and opening up, the public financial funds held by the government have been increasing year by year, and the financial investment of the state to the public domain has also increased year by year. However, the outstanding contradiction between the total social demand and the government's ability to pay for the finance still exists. At the same time, with the improvement of democratic consciousness and the ability to participate in politics and government, the public's demand for performance supervision of public financial funds is becoming stronger and stronger, and the economic development of some cities in China has reached a certain extent. After the prosperity of the public reached the level of rejuvenation and even well-to-do, people began to pursue various levels of spiritual needs in addition to meeting the material needs. In recent years, people's attention to the environmental protection of their city has been the hot news of TV in recent years. In order to adapt to such a trend and to improve the efficiency of the use of financial funds in China, the National Audit Office of China issued the Audit Development Plan for the period from 2003 to 2007, which was issued by the National Audit Office of China in 2003. The plan points out that the benefit audit carried out in our country should focus on the financial funds in order to promote the improvement of the management level of the financial funds and the efficiency of the use of the financial funds. From then on, the government audit department of our country began to transform from the traditional financial revenue and expenditure audit to the benefit audit, and the benefit audit of the environmental project was also carried out synchronously, and the audit field continued to deepen. The author believes that because the government public investment projects use public funds, both in theory and in practice, the state audit is required to participate, and make it become the focus of audit supervision. Environmental audit is the product of the development of a national audit to a certain stage, and is also a catalyst for the economic construction of a country. As in other countries, in the field of environmental protection and ecological construction, during the audit process, Especially in the aspect of environmental benefit audit, it is urgent to study and solve all kinds of problems, such as audit scope, audit object, audit content and audit basis, audit means and so on, in order to adapt to the urgent need and keep pace with the times. It is hoped that this article can be used for reference and guidance to our country's environmental benefit audit. Judging from the situation abroad, it is precisely because of the deterioration of the global ecological environment that environmental audit has come into being. It has only been more than 40 years since the development of environmental audit in the 1960s. The theory and method of environmental audit has been perfected and enriched from the original blind area to today, but in many aspects of understanding, the opinions of scholars have not been completely unified, such as the definition of environmental audit, the method of environmental audit and the subject of audit, and so on. In particular, there is no consensus on how to carry out environmental benefit audit in environmental audit. Generally speaking, environmental audit is an important part of environmental management. Environmental audit includes financial audit, compliance audit and benefit audit. This paper intends to probe into the definition, content, basis, scope, object and other basic problems of environmental benefit audit from the relationship between environmental audit and benefit audit, and go further into the level of environmental benefit audit, and discuss the definition, content, basis, scope and object of environmental benefit audit. Finally, according to the environmental project of sewage treatment in our country, this paper analyzes the problems faced by the government environmental benefit audit and the corresponding countermeasures.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.6
本文編號：2451442
[Abstract]:In China, with the rapid development of social economy since the reform and opening up, the public financial funds held by the government have been increasing year by year, and the financial investment of the state to the public domain has also increased year by year. However, the outstanding contradiction between the total social demand and the government's ability to pay for the finance still exists. At the same time, with the improvement of democratic consciousness and the ability to participate in politics and government, the public's demand for performance supervision of public financial funds is becoming stronger and stronger, and the economic development of some cities in China has reached a certain extent. After the prosperity of the public reached the level of rejuvenation and even well-to-do, people began to pursue various levels of spiritual needs in addition to meeting the material needs. In recent years, people's attention to the environmental protection of their city has been the hot news of TV in recent years. In order to adapt to such a trend and to improve the efficiency of the use of financial funds in China, the National Audit Office of China issued the Audit Development Plan for the period from 2003 to 2007, which was issued by the National Audit Office of China in 2003. The plan points out that the benefit audit carried out in our country should focus on the financial funds in order to promote the improvement of the management level of the financial funds and the efficiency of the use of the financial funds. From then on, the government audit department of our country began to transform from the traditional financial revenue and expenditure audit to the benefit audit, and the benefit audit of the environmental project was also carried out synchronously, and the audit field continued to deepen. The author believes that because the government public investment projects use public funds, both in theory and in practice, the state audit is required to participate, and make it become the focus of audit supervision. Environmental audit is the product of the development of a national audit to a certain stage, and is also a catalyst for the economic construction of a country. As in other countries, in the field of environmental protection and ecological construction, during the audit process, Especially in the aspect of environmental benefit audit, it is urgent to study and solve all kinds of problems, such as audit scope, audit object, audit content and audit basis, audit means and so on, in order to adapt to the urgent need and keep pace with the times. It is hoped that this article can be used for reference and guidance to our country's environmental benefit audit. Judging from the situation abroad, it is precisely because of the deterioration of the global ecological environment that environmental audit has come into being. It has only been more than 40 years since the development of environmental audit in the 1960s. The theory and method of environmental audit has been perfected and enriched from the original blind area to today, but in many aspects of understanding, the opinions of scholars have not been completely unified, such as the definition of environmental audit, the method of environmental audit and the subject of audit, and so on. In particular, there is no consensus on how to carry out environmental benefit audit in environmental audit. Generally speaking, environmental audit is an important part of environmental management. Environmental audit includes financial audit, compliance audit and benefit audit. This paper intends to probe into the definition, content, basis, scope, object and other basic problems of environmental benefit audit from the relationship between environmental audit and benefit audit, and go further into the level of environmental benefit audit, and discuss the definition, content, basis, scope and object of environmental benefit audit. Finally, according to the environmental project of sewage treatment in our country, this paper analyzes the problems faced by the government environmental benefit audit and the corresponding countermeasures.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.6
【引證文獻】
相關(guān)博士學(xué)位論文 前1條
1 祝遵宏;國家審計職能新論[D];西南財經(jīng)大學(xué);2010年
相關(guān)碩士學(xué)位論文 前3條
1 梁希穎;公共投資下的節(jié)能減排項目績效審計研究[D];浙江工商大學(xué);2011年
2 邵春暉;政府投資績效審計研究[D];山東經(jīng)濟學(xué)院;2011年
3 康璞;中美政府投資績效審計比較[D];北京交通大學(xué);2012年
，本文編號：2451442
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