污染防治政策审计研究——基于国家治理视角  

The Research on Pollution Prevention and Control Policy Audit——from the Perspective of National Governance

作　　者：乔青仪 Qiao Qingyi(Nanjing Audit University,Nanjing Jiangsu 211800)

机构地区：[1]南京审计大学,江苏南京211800

出　　处：《对外经贸》2020年第11期126-128,共3页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：污染防治作为“三大攻坚战之”之一,对于我国全面建成小康社会、实现国家治理体系与治理能力的现代化具有重要意义。污染防治工作要有效开展,国家和社会的监督必不可少。污染防治政策审计,能够对污染防治政策的落实情况进行监督,发现其中存在的问题,促进环境责任的履行以及污染治理目标的实现。以污染防治政策审计为对象,介绍污染防治政策审计的相关要素,分析其在国家治理中的揭示功能、抵御功能、预防功能。在此基础上,深入探讨目前污染防治政策审计存在的问题,并为完善污染防治政策审计提出改进措施,促进其在国家治理中发挥更大作用。As one of the"three critical battles",pollution prevention and control is of great significance to fully build a well-off society and realize the modernization of the national governance system and governance capability.If the pollution prevention work is to be carried out effectively,the supervision of the state and society is essential.Pollution prevention and control policy audit can supervise the implementation of pollution prevention and control policies,discover existing problems,and promote the performance of entrusted environmental responsibilities and the achievement of pollution control goals.This article takes the pollution prevention and control policy audit as the object,introduces the relevant elements of pollution prevention policy audit,analyzes its revealing function,resisting function and preventing function in national governance.On this basis,the problems in the current pollution prevention and control policy audit are thoroughly discussed,and measures are proposed to improve the pollution prevention and control policy audit,so that it can play a greater role in national governance.

关 键 词：政策审计 污染防治 国家治理 受托环境责任 环境保护 

分 类 号：F239[经济管理—会计学]