L市政府环境审计问题探析

发布时间：2018-01-16 00:10

本文关键词：L市政府环境审计问题探析　出处：《江西财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：近年来,随着经济的高速发展,环境问题越来越严峻。可持续发展是当下经济发展的主线,经济发展与环境保护相适宜是实现可持续发展战略的必经之路。可持续发展过程中要求政府和企业考虑资源、环境价值,在谋发展的同时对环境进行保护。而政府审计部门作为国家机构是经济监督系统的组成部分,需要通过环境审计揭示政府、企业在经济活动中存在的破坏生态环境问题,切实履行审计机关的环境管理职责。本文阐释了政府环境审计的概念,阐述了政府环境审计的现状,并对L市的政府环境审计中存在问题进行了研究。L市作为环境保护重点关注城市,如何实行好环境审计,并建立起一个完善的政府环境审计监管机制,对于评价政府和企业环保履行情况以及环保资金利用的经济性、效率性和效果性具有重大意义。本文在国内外环境审计研究的基础上,对L市环境审计进行案例分析。主要包括七个不同的组成部分,包含内容如下:第一章为引言,先阐述本论文的研究背景及价值,然后阐述了国内外相关研究成果,并提出了本文研究思路及应用到的方法,明确了基本框架。第二章为政府环境审计相关理论的概述,不仅对政府环境审计基本概念进行了界定,也介绍了政府环境审计的基础理论包括环境价值理论、外部经济理论以及可持续发展理论。第三章,归纳总结当前政府环境审计的发展现状。第四章,主要介绍了L市政府环境审计具体情况,包括环境保护资金的来源以及投入使用情况,以及政府环境审计目标和范围、审计程序和审计结果。同时指出了L市政府环境审计中存在的主要问题。第五章,针对L市政府环境审计中存在的相关问题进行分析,并阐明了问题产生的原因。第六章,针对L市政府环境审计中存在的问题提出了若干有效建议和对策。包括以下内容:建立完善的环境审计法律体系,制定明确的环境审计评价标准;加强政府环境审计教育,组建高素质环境审计人才队伍;整合环境财务合规性审计和绩效审计,整合审计资源开展跟踪审计;将环境审计结果公告制度纳入法律体系,完善环境审计结果公告制度的法律法规内容。第七章为结论部分,在总结总体研究成果的基础之上,提出本研究当中存在的缺陷与不足。
[Abstract]:In recent years, with the rapid development of economy, the increasingly serious environmental problems. Sustainable development is the main line of the current economic development, economic development and environmental protection is the only way which must be passed for realizing sustainable development strategy. The process of sustainable development in the government and the enterprise to consider the resources and environment value, for the protection of the environment in development at the same time. The government audit department as a national institution is part of financial supervision system, through the government environmental audit revealed, the destruction of the ecological environment problems in the economic activities of enterprises, and earnestly fulfill the duties of environmental management auditing organs. This paper explains the concept of government environmental audit, expounds the present situation of government environmental audit, environmental audit and government in L City, the problems in the research of.L city as an environmental protection focus on the city, how to carry out environmental audit, and set up A perfect government environmental audit supervision mechanism, the government and enterprises for the evaluation of environmental performance and environmental protection funds by the economy, is of great significance to efficiency and effectiveness. Based on the study of environmental audit at home and abroad, analyze the case of L city environmental audit. Mainly includes seven parts. Contains the contents as follows: the first chapter is the introduction, it describes the research background and value of this thesis, and then describes the relevant research results at home and abroad, and puts forward the research idea and method applied to the defined basic frame. The second chapter is the overview of government environmental audit theory, not only the basic concepts of government environmental audit the definition, also introduces the basic theory of government environmental audit including environmental value theory, external economic theory and sustainable development theory. The third chapter summarizes the current political The current situation of the development of government environmental audit. The fourth chapter mainly introduces the L municipal government environmental audit case, including the source of funds for environmental protection and put into use, as well as the goal and scope of government environmental audit, audit procedures and audit results. At the same time pointed out the main problems of environmental auditing in L municipal government. In the fifth chapter. According to the analysis of the related problems of environmental auditing in L municipal government, and expounds the causes of the problem. In the sixth chapter, according to the existing environmental problems in the audit of the L municipal government puts forward some effective suggestions and countermeasures. Including the following: establishing and perfecting the legal system of environmental audit, establish environmental auditing evaluation standards clearly strengthen; the government environmental audit education, the formation of high-quality environmental audit personnel; integrate environmental financial compliance audit and performance audit, the integration of audit resources to carry out the environmental audit tracking audit; The result announcement system is incorporated into the legal system, and the contents and contents of the environmental audit result announcement system are improved. The seventh chapter is the conclusion part. Based on the summary of the overall research results, we put forward the shortcomings and deficiencies in this research.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4

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