区域性环境审计合作问题研究  

Research on the Restricting Factors of and Solutions to Regional Environmental Audit Cooperation

作　　者：赵彩虹 韩丽荣[1] Zhao Caihong;Han Lirong

机构地区：[1]吉林大学商学院 [2]浙江万里学院商学院,315100

出　　处：《审计研究》2019年第1期24-30,共7页Auditing Research

基　　金：浙江省审计厅重点委托课题"生态文明背景下开展领导干部环境责任审计实践";浙江万里学院技术经济重点项目"新经济地理学视域下区域性环境审计合作的路径机制研究"的阶段性成果

摘　　要：探索区域性环境审计合作过程中存在的问题,因地制宜实施区域性环境审计合作策略,对于加快实施环境审计战略化管理、客观确定当地环境承载力具有重要的现实意义。本文从区域性环境审计合作的理论框架出发,讨论开展区域性环境审计合作的实施路径及运行框架,紧密结合环境问题与环境治理的区域性特征,剖析开展区域性环境审计合作存在跨域环境协同治理理念尚未形成、基础薄弱等问题,在此基础上提出从培育区域性环境审计合作理念、加强上级审计机关的统筹力度、建立区域性环境审计合作动态机制等解决途径将区域性环境审计合作成果落到实处。It is of practical significance to explore the restricting factors in the process of the regional environmental audit cooperation and to implement relevant cooperation strategy,so as to accelerate the strategic management of environmental audit and determine the carrying capacity of regional environment.At the beginning,this paper puts forward the theoretical framework,constructs the implementation'path and operational framework for the regional environmental audit cooperation in close combination with regional characteristics of environmental problems and environmental governance.It also dissects the restricting factors in the regional environmental audit cooperation such as no generally accepted governance concept across borders,and weak foundation etc.Furthermore,it makes proposals on how to implement the outcomes of regional environmental audit cooperation,including developing a regional environmental audit cooperation concept,strengthening the overall planning of audit institutions at the higher level,constructing a dynamic mechanism of the regional environmental audit cooperation.

关 键 词：区域性环境 国家审计 合作 

分 类 号：F239.6[经济管理—会计学]