资源环境审计在生态文明建设中发挥作用的机理和路径  

Analysis on Resource and Environmental Audit's Functioning Mechanism in the Construction of Ecology Civilization

作　　者：邢祥娟[1,2] 陈希晖[3] 

机构地区：[1]北京林业大学经济管理学院,北京100083 [2]南京审计学院工商管理学院,江苏南京211815 [3]南京审计学院审计与会计学院,江苏南京211815

出　　处：《生态经济》2014年第9期151-157,共7页Ecological Economy

基　　金：国家社会科学基金项目(11GBL062);教育部人文社会科学规划基金项目(09YJA630073;14YJA630041);江苏省科技厅江苏省基础研究计划资助项目(BK2012473);江苏省高校哲学社会科学项目(2014SJB205;2014SJB189)

摘　　要：十八大将生态文明建设纳入社会主义建设"五位一体"的总体布局。节约资源、保护环境、维持生态平衡是生态文明建设的主阵地。审计机关是生态文明建设的重要力量,资源环境审计在生态文明建设中将大有作为。以生态文明建设的本质和要求为出发点,我国资源环境审计应充分发挥揭示、威慑、预防和抵御机制的作用,应进一步扩大业务范围,探索并实施包括矿产资源、国土资源、林业资源、渔业资源和可持续能源在内的资源管理审计,开展包括水污染、土壤污染、废物管理、大气污染、气候变化应对在内的环境治理审计,进一步探索以生物多样性审计为主的生态系统审计,并引入风险导向审计模式。Communist Party＇s 18th National Congress explicitly included the construction of ecological civilizationinto the five core themes in socialist construction. Curbing escalating costs associated with resource depletion andenvironmental damage, maintaining ecological balance is the main focus of ecological civilization. Due to theimportance of national audit in achieving ecological civilization, resource and environmental audit is expected to playan indispensable role in the related area. Considering the nature and requirements of ecological civilization, in additionto fully utilizing its function as to reveal frauds, deter and prevent illegal activities, resource and environmental auditin China should further expand its functioning area. Potential areas that could be explored and executed include resourcemanagement audit, environment recovery audit and ecosystem audit. To further classify, resource management audit includestopics regarding mineral resources, homeland resource, forestry resources, fishery resources and energy resources. Environmentrecovery audit includes the audit of processing water pollution, soil pollution, air pollution and climate change. Ecosystem auditfocuses on the issue of species diversity. The mechanism of risk based audit can be applied in the process.

关 键 词：资源环境审计 生态文明建设 风险导向审计 

分 类 号：F239.6[经济管理—会计学]