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作 者:张丽姗 ZHANG Lishan(Shanghai Municipal Water Supply Management Affairs Center,Shanghai 200081,China)
出 处:《水利发展研究》2024年第7期30-36,共7页Water Resources Development Research
摘 要:根据上海市开展用水审计工作的实践经验,从审计主体、审计对象选取原则、开展周期、工作流程、审计内容以及“合规性、经济性和生态环境性”具体指标等方面进行梳理总结,针对当下的企业用水审计制度建设、审计后整改跟踪、用水审计机构监管考核等方面,在制定法律法规、探究不同行业实施路径、完善审计指标体系、加强整改后监督、探究复审制度、加强审计承担机构考核监管等方面提出相关建议,为其他省市开展相关工作提供参考与经验。Based on the practical experience of water audit in Shanghai,this article summarizes audit subjects,selection principles of audit objects,implementation cycles,workflow,audit content,and specific indicators such as“compliance,economy,and ecological environment”.Regarding the current construction of enterprise water audit system,follow-up of post audit rectification,and supervision and assessment of water audit institutions,the article further proposes relevant suggestions in formulating laws and regulations,exploring implementation paths in different industries,improving audit indicator systems,strengthening post rectification supervision,exploring re-audit systems,and strengthening audit supervision of responsible institutions,providing references and lessons-learned for other provinces and cities to carry out related work.
分 类 号:TV213[水利工程—水文学及水资源]
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