政府环境绩效审计问题探析

发布时间：2018-05-07 06:49

本文选题：环境绩效 + 绩效审计　；参考：《江西财经大学》2010年硕士论文

【摘要】：环境问题是随着经济活动的进行而产生的,但环境问题的解决不能完全依靠经济主体的自觉行动,政府作为公共受托责任方,在这个领域,必须肩负起一种特殊的责任,强化自身在环境保护方面的地位和作用,积极开展环境保护和管理活动,但是,在传统实践过程中,我国的政府环境管理活动存在低效、管理不力、过分注重经济业绩等问题。政府在环境管理中表现出的低效问题,加上公众民主意识和环境保护意识的不断增强,人们不仅关注在环境保护方面的资金投入数额及其运用情况,更关注这些环境保护项目的绩效如何,这促使政府转变片面追求经济增长的错误发展观念、重视环境保护工作,提高政府部门环境管理的工作效益、树立绿色政府的良好形象成为迫切需要,而政府环境绩效审计正是在环境审计中加入了绩效审计的因素,主要是评价政府制定的环境政策的执行效果,看此环境政策是否有利于促进环境和生态的改善,审查环境项目的实施是否有助于环境污染的防治,调查环境保护专项资金的投入使用是否达到了预期的效果,因此政府环境绩效审计成为了环境审计的发展方向。目前,政府环境绩效审计已经成为了国际上普遍关注的热点。1995年,最高审计机关国际组织(INTOSAI)所属的环境审计工作小组(WGEA)着手起草《从环境视角进行审计活动的指南》,2001年初,WGEA向各成员印发了该《指南》,《指南》的第二部分对政府环境绩效审计的内容进行了重点阐述。在很多国家,政府环境绩效审计开展得都比较成熟,比如,1995年,荷兰审计院向最高审计机关国际组织第十五届大会提交了以向171个国家最高审计机关发送的《环境审计问卷》为基准的论文,论文显示,被调查国家的最高审计机关进行环境审计时,通常最关注的是大气污染、水污染和有害废物等几大问题,而且,这些环境审计中的69%是绩效审计,此外,在美国、英国、韩国和澳大利亚等国家,政府环境绩效审计都较早等到了重视和应用。在我国,直到1999年,环境审计才成为审计理论界研究的重点,在政府环境绩效审计方面,审计理论界和实务界开展的研究都比较少,还没有形成一套完整的关于政府环境绩效审计基础理论、应用技术、评价标准等的理论体系,实践经验也十分匮乏,政府环境绩效审计的理论研究和实务都远远落后于西方各国。虽然,近年来,我国越来越重视政府环境绩效审计,开展了针对各种环境项目的环境绩效审计,比如,我国政府审计机关开展的对天然林资源保护、重点流域水污染防治等重大环境保护项目和重点环境保护区域的审计,但是,我国的政府环境绩效审计也暴露出了许多问题,主要表现在,开展政府环境绩效审计的理论依据不充分；在审计对象上,主要还是以环境保护资金为主线；审计范围狭隘；在审计类型上,主要以财务收支情况审计为主,对于政府环境绩效审计的其他两个方面尚未开展相应的审计工作等。本论文主体总共分为五部分：第一部分回顾政府环境绩效审计的国内外研究状况,并作为本文的研究背景；第二部分主要从理论上介绍政府环境绩效审计,较为详尽阐述政府环境绩效审计与环境审计、环境绩效审计的区别,以及政府环境绩效审计的定义、特点、目标、实践意义,并分别从可持续发展理论、受托责任理论、环境资源价值理论和环境管理理论对政府环境绩效审计进行理论阐述,为本文后面的研究提供理论依据；第三部分阐述我国政府环境绩效审计目前阶段存在的问题,主要是表现为理论依据不充分、人才匮乏等,同时指出产生这些问题的原因；第四部分通过对美国、澳大利亚、韩国和英国在政府环境绩效审计方面的经验介绍,得出对完善我国政府环境绩效审计的启示；第五部分针对我国政府环境绩效审计存在的问题,提出五项主要措施,希望从制度、理论研究、审计从业人员素质等方面完善我国的政府环境绩效审计。
[Abstract]:The environmental problem is caused by the economic activity , but the solution of environmental problem cannot rely solely on the self - conscious action of the economic subject . In this area , the government should shoulder a special responsibility to strengthen its position and function in environmental protection , and to focus on the environmental protection and management activities .

At present , the government environmental performance audit has become the focus of international attention . In 1995 , the Environmental Audit Working Group ( WGEA ) of the Supreme Audit Institutions International Organization ( INTOSAI ) started the drafting of the guidelines for auditing activities from the environmental perspective . In early 2001 , WGEA presented the contents of the audit of government environmental performance . In many countries , the Supreme Audit Office of the Netherlands submitted a paper on environmental performance audit .

In our country , until 1999 , environmental auditing has become the focus of the research of auditing theory circle . In the aspect of government environmental performance auditing , the theory and practice of auditing theory and practice field are relatively few , and the theory research and practice of government environmental performance auditing are far behind the western countries .
On the audit object , mainly the main line of environmental protection fund ;
narrow audit scope ;
On the audit type , mainly based on the audit of financial revenue and expenditure , the corresponding audit work has not been carried out on the other two aspects of government environmental performance audit .

The main part of this thesis is divided into five parts : the first part reviews the domestic and foreign research status of the government environmental performance audit , and serves as the background of this paper .
The second part mainly introduces the government environmental performance audit from the theory , expounds the differences between the government environmental performance auditing and the environmental auditing , the environmental performance auditing and the definition , characteristics , objectives and practical significance of the government environmental performance auditing , and expounds the performance auditing of the government from the theory of sustainable development , the theory of entrusted responsibility , the theory of environmental resources value and the theory of environmental management , and provides theoretical basis for the research behind this paper .
The third part expounds the problems existing in the current stage of government environmental performance audit , which is mainly manifested as insufficient theoretical basis , lack of talent and so on , and points out the causes of these problems .
The fourth part introduces the experience of American , Australia , Korea and Britain in the government environmental performance audit , and obtains the enlightenment to perfect the audit of government environmental performance .
The fifth part puts forward five main measures aiming at the problems existing in the audit of government environmental performance . It is hoped that the government environmental performance audit will be improved from the aspects of system , theoretical research and quality of audit practitioners .

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4

【参考文献】