绿色发展理念下政府环境绩效审计问题研究  

Study on government environmental performance auditing under the concept of green development

作　　者：张静 高芸林 Zhang Jing;Gao Yunlin(Xi’an University of Finance and Economics,Xi’an,Shaanxi,710100)

机构地区：[1]西安财经大学,陕西西安710100

出　　处：《市场周刊》2025年第10期96-99,共4页Market Weekly

基　　金：陕西省哲学社会科学研究专项2024年度“陕西MBA教育高质量发展”重大项目“数智时代教师教学能力提升研究”(项目编号:2024HZ0606)。

摘　　要：随着人类生活水平和科技发展水平的不断提高,全球变暖、水污染等问题日益凸显,如何平衡经济发展和环境保护之间的关系成为世界各国关注的焦点,环境审计应运而生。基于此,文章以绿色发展理念为背景,从政府环境绩效审计的内涵与特点出发,分析我国政府环境绩效审计存在的问题,并提出相关改进措施,不断完善我国政府环境绩效审计的方法与手段,从而实现“美丽中国”愿景,实现我国经济可持续发展。With the continuous improvement of people’s living standards and technological development,issues such as global warming and water pollution have become increasingly prominent.Balancing the relationship between economic development and environmental protection has emerged as a focal point for countries worldwide,leading to the advent of environmental auditing.Based on this context,guided by the concept of green development,this paper starts with the characteristics of government environmental performance auditing to analyze the existing problems in China’s government environmental performance auditing,and proposes relevant improvement measures to continuously refine the methods and means of China’s government environmental performance auditing,so as to realize the vision of a“Beautiful China”and achieving sustainable economic development in China.

关 键 词：绿色发展 环境绩效 政府环境绩效审计 

分 类 号：F239.6[经济管理—会计学]