我国环境政策审计现状及对策研究

发布时间：2018-07-22 19:19

【摘要】：近几年环境问题受到全社会的关注,环境政策的执行情况也受到社会各界的关注。随着环境问题的越发严重,政府也开始呼吁人民和企业保护环境。尤其是带有污染源的相关产业,政府在近几年也出台了相关法律政策,限制各个行业污染物排放量。但是,环境政策在执行过程中以及后期监督中都存在着漏洞,通常无法按照规定要求达到环保标准。环境政策需要审计工作贯穿政策执行的全过程,单纯的事后审计无益于政策调整。虽然政府部门设立了监管机构,依旧无法避免环境保护资金的不合理利用,环境政策执行缓慢的状况。我国环境政策审计还处于起步阶段,缺乏具有针对性的法律法规,缺乏专门部门的监管,缺乏统一的评价体系等一系列问题都导致我国环境政策审计落后于发达国家。本文试图以公众受托责任理论、可持续发展理论、国家治理理论以及环境资源治理理论为基础,运用文献研究法、调查研究法、定量分析研究法、定性分析法和文本分析法五种方法,研究我国环境政策审计情况。一方面通过研究我国环境政策审计现阶段情况,分析现状,总结其中存在的问题。另一方面,通过学习西方发达国家对于环境政策审计的长处,结合我国特殊的政治、经济环境,对我国环境政策审计提出有效建议。为了提高环境政策审计的规范性和有效性,本文引入跟踪审计概念,并利用层次分析法建立了环境政策跟踪审计评价体系,并综合以上研究对我国环境政策审计提出改善建议。
[Abstract]:In recent years, environmental problems have attracted the attention of the whole society, and the implementation of environmental policies has also been concerned by all walks of life. As environmental problems become more and more serious, the government has begun to appeal to people and enterprises to protect the environment. Especially the related industries with pollution sources, the government has also issued relevant laws and policies in recent years to limit the discharge of pollutants in various industries. However, there are loopholes in the implementation and later supervision of environmental policies, which usually fail to meet the required environmental standards. Environmental policy needs to be audited through the whole process of policy implementation, and simple post-audit is not beneficial to policy adjustment. Although the government has set up a regulatory body, it is still unable to avoid the unreasonable use of environmental protection funds and the slow implementation of environmental policies. China's environmental policy audit is still in its infancy, lack of targeted laws and regulations, lack of supervision by special departments, lack of a unified evaluation system, and so on, all of which result in our environmental policy audit lagging behind the developed countries. Based on the theory of public fiduciary responsibility, the theory of sustainable development, the theory of national governance and the theory of environmental and resource governance, this paper attempts to apply literature research, investigation and quantitative analysis. Qualitative analysis and text analysis are five methods to study the audit of environmental policy in China. On the one hand, by studying the current situation of environmental policy audit in China, analyzing the present situation and summarizing the existing problems. On the other hand, by studying the advantages of environmental policy audit in western developed countries and combining the special political and economic environment of our country, the author puts forward some effective suggestions on environmental policy audit in China. In order to improve the standardization and effectiveness of environmental policy audit, the concept of tracking audit is introduced, and the evaluation system of environmental policy tracking audit is established by AHP.
【学位授予单位】：南京邮电大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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