我国政府环境绩效审计立法研究

发布时间：2018-12-12 03:47

【摘要】：本论文的研究目标是理清政府环境绩效审计立法的法理基础和搭建其立法思路。在导论部分，结合目前我国政府进行环境管理使用的经济手段、政治手段和法律手段的特点，，提出政府环境绩效审计的重要意义。通过综合分析当前国内外在相关方面研究成果的规律，明确本论文撰写过程中可以借鉴的成果范围和存在的难点和创新之处。论文主体部分依次围绕这些方面展开：第一部分：政府环境绩效审计概述。首先，对环境审计、绩效审计概念作出简单介绍，明确政府绩效审计主要是指由政府审计直接实施的或由政府审计委托民间审计和内部审计对政府审计对象实施的经济性、效益性和效果性的审计。其次，界定了政府环境绩效审计的定义和特征，分析了其产生与发展过程，着重探讨了它与其他行政手段如环境指导、环境监察的区别。再次，从审计依据、审计准则和审计标准三方面概括了政府环境绩效审计在法律上的体现。第四，政府环境绩效审计立法研究在理论上有利于审计理论、环境理论和法学理论的综合，实践中可以保障政府环境绩效审计工作的有序开展，具有重要的研究价值。目前，世界各国和我国在这个方面已经有所成果，这为科学全面立法提供宝贵资源。第二部分：我国政府环境绩效审计立法现状。第一，随着环境审计成为研究热点，在原有审计法律基础上，相关机关制定了较为粗陋的政府环境审计法规，为开展政府环境绩效审计立法做了良好准备。第二，立法缺陷表现突出。执法依据的缺少，《审计署关于加强资源环境审计工作的意见》效力层次低；2011年1月1日实施的《中华人民共和国审计准则》中也没有体现政府环境绩效审计内容；地方法规也缺乏对政府环境绩效审计的关注。内容上还局限于财务性的审计，绩效审计理念没有体现。程序上法律救济欠缺，还不能启动行政复议程序或者司法救济。第三，由于专业性、综合性等原因，立法人才缺乏，难以推进立法进程发展。第三部分：政府环境绩效审计的准备工作。根据审计署工作意见，进一步明确了政府环境绩效审计立法目标。在动态立法过程中要注意超前立法，同时注意立法的可操作性原则。在静态立法成果中要体现环境法和审计法的原则。为了有效开展立法要做好六个方面的准备工作。第四部分：政府环境绩效审计立法具体设想。分析各国审计模式的特点，结合我国行政审计的现状，建议强化环境审计机关的独立性。要从三个方面完善法律的组成。最终详细阐述政府环境绩效审计在审计主体、对象、范围、配套制度、法律责任及救济途径等方面需要完善的地方。结语部分，对正文内容进行概括，指出论文还未解决的问题。
[Abstract]:The purpose of this paper is to clarify the legal basis of government environmental performance audit legislation and build its legislative thinking. In the introduction part, combining the characteristics of economic, political and legal means used by our government in environmental management at present, the important significance of government environmental performance audit is put forward. Through the comprehensive analysis of the current domestic and foreign research results in the relevant aspects of the law, this paper can be used for reference in the process of writing the achievements and difficulties and innovations. The main part of the thesis is organized around these aspects: the first part: the overview of government environmental performance audit. First of all, the concept of environmental audit and performance audit is briefly introduced, and it is clear that the government performance audit mainly refers to the economy of government audit directly carried out by government audit or by government audit entrusted by civil audit and internal audit to government audit object. Effectiveness and effectiveness of the audit. Secondly, it defines the definition and characteristics of government environmental performance audit, analyzes its emergence and development process, and probes into the difference between it and other administrative means such as environmental guidance and environmental supervision. Thirdly, it generalizes the legal embodiment of government environmental performance audit from three aspects: audit basis, auditing standard and auditing standard. Fourth, the legislative research of government environmental performance audit is beneficial to the theory of audit in theory, the integration of environmental theory and the theory of law, and it can ensure the orderly development of government environmental performance audit in practice, which has important research value. At present, the world and our country have made some achievements in this aspect, which provides valuable resources for the comprehensive legislation of science. The second part: our country government environmental performance audit legislation present situation. First, with the environmental audit has become a research hotspot, on the basis of the original audit laws, the relevant authorities have formulated relatively crude government environmental audit laws and regulations, which have made good preparation for the development of the government environmental performance audit legislation. Second, the legislative defects are outstanding. The lack of the law enforcement basis and the low level of effectiveness of the Audit Office on strengthening the audit of resources and environment, and the implementation of the auditing Standards of the people's Republic of China on January 1, 2011 also do not reflect the contents of the government's environmental performance audit; Local laws and regulations also lack of attention to government environmental performance audit. The content is also limited to the financial audit, performance audit concept has not been reflected. Lack of legal remedy in procedure, can not start administrative review procedure or judicial relief. Third, due to professional, comprehensive and other reasons, the lack of legislative talents, it is difficult to promote the legislative process. The third part: the preparation of government environmental performance audit. According to the working opinion of the Audit Office, the legislative objectives of the government environmental performance audit are further clarified. In the process of dynamic legislation, attention should be paid to legislation ahead of time, and to the operational principle of legislation at the same time. The principle of environmental law and audit law should be embodied in the static legislative achievement. In order to carry out the legislation effectively, we must do a good job in six aspects of preparation. The fourth part: the government environmental performance audit legislation specific assumption. This paper analyzes the characteristics of audit modes in various countries and proposes to strengthen the independence of environmental audit institutions in combination with the present situation of administrative audit in China. We should perfect the composition of the law from three aspects. Finally, this paper elaborates on the government environmental performance audit in the audit subject, object, scope, supporting system, legal responsibility and relief ways and other aspects of the need to improve. The conclusion part summarizes the content of the text and points out the unsolved problems in the paper.
【学位授予单位】：山东师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.27

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