节能减排审计研究—政府审计视角
发布时间：2019-06-21 11:13
【摘要】：节能减排是当今人类社会发展面临的严峻问题,强台风、沙尘暴、高温干旱、过度开采造成地质结构变化导致的地震频繁发生、北极冰川融化、海平面上升、动植物物种逐年递减、各种传染病疯狂肆虐,全球都在积极探索节能减排的途径以改善人类赖以生存的环境,中国在这方面已经作出的积极的努力。我国政府审计具有社会审计和内部审计力量所不具备的特点,在公共责任审计中责无旁贷,在节能减排方面决不能置身事外。 本文主要用了横向比较和纵向比较两个角度对政府节能减排审计的目标、内容、程序和方法等基本理论和基本应用问题进行了研究分析,既参照传统的财政财务收支审计,又对比国外节能减排审计的经验,讨论如何在审计理念和审计技术上加以创新,以更好地应对现时节能减排目标的需要。 本文的主要观点有以下几点: 一是通过缩减能源使用量来节约能源已远远不够,应该通过技术创新、结构调整等提高能源使用效率,从而达到节能减排的目的。 二是节能减排作为一项政府和国家的公共责任,政府审计在其中起着举足轻重的作用,我国企业节能减排审计的核心力量是政府审计。政府审计比其它审计主体更有能力发挥作用。 三是由于节能减排审计对审计人员较高的素质要求,联合审计必然成为重要的审计手段。 四是节能减排审计除了使用一般的审计方法外,还有该领域特殊的审计方法。
[Abstract]:The energy-saving and emission-reduction is a serious problem facing the development of human society in the present day. The strong typhoon, the sandstorm, the high-temperature drought and the over-mining result in the frequent occurrence of the earthquake caused by the change of the geological structure, the melting of the arctic ice, the rise of the sea level, the annual decline of the plant and plant species, and the madness of various infectious diseases, The world is actively exploring the way of energy-saving and emission-reduction to improve the environment for human survival, and China has made positive efforts in this regard. The government's audit has the characteristics of social auditing and internal audit power. It is the responsibility of the audit of public responsibility, and must not be put into practice in terms of energy saving and emission reduction. In this paper, the objectives, contents, procedures and methods of the government's energy-saving and emission-reduction audit are studied by means of the horizontal comparison and the vertical comparison, and the basic theoretical and basic application of the government's energy-saving and emission-reduction audit are analyzed and analyzed. It also compares the experience of foreign energy-saving and emission-reducing audit, discusses how to innovate on the audit idea and the audit technology to better deal with the needs of the current energy-saving and emission-reduction targets To. The main point of view of this article. The first is to save energy by reducing the amount of energy used, and the efficiency of energy use should be improved through technological innovation, structural adjustment and so on, so as to achieve the energy-saving The second is to save energy and reduce emission as a public responsibility of the government and the state, and the government audit plays a very important role, and the core of the energy-saving and emission-reduction audit in our country The power is government audit. The government audit is more than the other audit body The third is due to the high quality requirements of the audit personnel for energy conservation and emission reduction audit, and the joint audit must The fourth is that the energy-saving and emission-reduction audit, in addition to using the general auditing method, also
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4
[Abstract]:The energy-saving and emission-reduction is a serious problem facing the development of human society in the present day. The strong typhoon, the sandstorm, the high-temperature drought and the over-mining result in the frequent occurrence of the earthquake caused by the change of the geological structure, the melting of the arctic ice, the rise of the sea level, the annual decline of the plant and plant species, and the madness of various infectious diseases, The world is actively exploring the way of energy-saving and emission-reduction to improve the environment for human survival, and China has made positive efforts in this regard. The government's audit has the characteristics of social auditing and internal audit power. It is the responsibility of the audit of public responsibility, and must not be put into practice in terms of energy saving and emission reduction. In this paper, the objectives, contents, procedures and methods of the government's energy-saving and emission-reduction audit are studied by means of the horizontal comparison and the vertical comparison, and the basic theoretical and basic application of the government's energy-saving and emission-reduction audit are analyzed and analyzed. It also compares the experience of foreign energy-saving and emission-reducing audit, discusses how to innovate on the audit idea and the audit technology to better deal with the needs of the current energy-saving and emission-reduction targets To. The main point of view of this article. The first is to save energy by reducing the amount of energy used, and the efficiency of energy use should be improved through technological innovation, structural adjustment and so on, so as to achieve the energy-saving The second is to save energy and reduce emission as a public responsibility of the government and the state, and the government audit plays a very important role, and the core of the energy-saving and emission-reduction audit in our country The power is government audit. The government audit is more than the other audit body The third is due to the high quality requirements of the audit personnel for energy conservation and emission reduction audit, and the joint audit must The fourth is that the energy-saving and emission-reduction audit, in addition to using the general auditing method, also
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4
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