生态文明建设战略背景下的政府环境审计发展路径研究  

Research on Development Paths of Government Environmental Audit in Building an Ecological Civilization

作　　者：徐薇[1] 陈鑫[2] Xu Wei;Chen Xin

机构地区：[1]云南大学经济学院,650091 [2]审计署驻重庆特派员办事处

出　　处：《审计研究》2018年第6期3-9,共7页Auditing Research

摘　　要：党的十八大以来,国家高度重视经济社会发展中的环境生态问题,生态文明建设上升为国家战略。政府环境审计服务于国家环境治理,在生态文明建设战略中被赋予新的职能和定位,改革和创新势在必行。审视当前政府环境审计的现实状况,在审计理念、审计技术、审计规范和国际合作等方面仍存在不足。针对现实问题,依循国家生态文明建设战略的指引,在国家行政体制改革、政府职能转变以及政府审计制度不断完善的背景之下,政府环境审计的发展路径应聚焦于强化环境责任审计理念、创新环境审计技术方法、完善环境审计法规体系和加强环境审计国际合作等方面,以推动政府环境审计的革新,切实发挥政府环境审计职能,监督并推进政府受托公共环境责任的履行,有效提升国家环境治理能力。Since the 18th National Congress of the Communist Party of China,China has attached great importance to environmental and ecological problems in economic and social development,and building an ecological civilization has become the national strategy.Government environmental audit aims to serve national environmental governance,which is endowed ,with new mandates and orientation in the strategy of building an ecological civilization,thus its reform and innovation is imperative.Reviewing the current situation of government environmental audit,there are still some deficiencies in audit ideas,audit technology,audit .regulations and international cooperation.Guided by the strategy of building an ecological civilization,under the background of the reforms of the national administrative system,the transformation of governmental functions, and the institutional improvements of government audit system,development paths of government environmental audit should focus on four aspects:enhancing the idea of environment responsibility audit;innovating in technical methods of environmental audit;refining the legal system of environmental audit and promoting international cooperation.A series of practical approaches are implemented to make full play of the role of government environmental audit,oversee the fulfillment of governmental public-entrnsted environmental duties,and efficiently increase national capacity for environmental governance.

关 键 词：政府环境审计 生态文明 路径 

分 类 号：F239.4[经济管理—会计学] X321[经济管理—国民经济]