政府环境审计实施现状与改进建议——基于2004—2015年审计结果公告

发布时间：2018-06-05 11:06

本文选题：国家审计 + 环境审计　；参考：《会计之友》2017年09期

【摘要】：以审计署2004—2015年间发布的环境审计结果公告为研究样本,分析环境审计实施现状,结果发现:环境审计结果公告数量严重不足,环境审计实践显著滞后于生态文明战略部署;环境审计类型以财务审计为主,环境合规、环境绩效和环境责任审计相对较少;环境审计对象以自然资源和水资源为重点,大气环境审计尚未得到足够重视;环境审计发现违规领域涉及环保资金、项目管理与资源利用,环境审计整改反馈情况存在缺失,影响审计治理功能发挥。基于此,围绕扩大绩效审计范围,规范环境绩效评估;加强责任审计力度,构建环境问责机制;强化环境审计治理功能,落实审计整改反馈机制等方面提出了政府环境审计改进建议,以促进国家审计监督全覆盖。
[Abstract]:Taking the announcement of environmental audit results issued by the Audit Office from 2004 to 2015 as the research sample, this paper analyzes the current situation of the implementation of environmental audit. The results show that the number of environmental audit results is seriously insufficient, and the practice of environmental audit lags behind the strategic deployment of ecological civilization. Financial audit is the main type of environmental audit, environmental compliance, environmental performance and environmental responsibility audit are relatively few, environmental audit objects focus on natural resources and water resources, atmospheric environmental audit has not been paid enough attention to. Environmental audit found that environmental protection funds, project management and resource utilization, feedback of environmental audit rectification were missing, which affected the function of audit governance. Based on this, we should expand the scope of performance audit, standardize environmental performance evaluation, strengthen responsibility audit, construct environmental accountability mechanism, strengthen the governance function of environmental audit. In order to promote the full coverage of national audit supervision, the paper puts forward some suggestions for improving the government's environmental audit from the aspects of implementing the feedback mechanism of audit rectification and reform.
【作者单位】：西安石油大学经济管理学院;
【基金】：国家社会科学基金西部项目“西部资源型产业碳排放问题研究”(11XJY004) 陕西省社会科学基金项目“国家治理导向的财政预算审计实现路径研究”(2015R002)
【分类号】：F239.4

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