我国政府生态审计框架构建研究
发布时间：2018-11-12 11:45
【摘要】：随着生态环境问题的日益凸显,环保法律法规的日益严苛,可持续发展理念的普遍接受,社会面临着越来越大的生态环境压力,传统的一味追求经济增长的发展方式已经不能适应当前形势发展的需要。在此背景下,中华民族若要更长远的发展下去,在追求经济发展的同时,也应更加重视生态环境的发展,加强生态环境保护与建设,走生态与经济可持续的发展道路。而生态审计作为政府生态管理的重要工具,是促进政府推动生态文明建设的重要手段。政府生态审计是解决目前突出的生态环境问题的重要保障,因此,有必要对政府生态审计进行研究与分析。本文通过规范研究、比较研究等研究方法围绕如何构建我国政府生态审计框架进行系统研究。生态审计是生态文明建设中的必然产物,也是推动生态文明建设的重要工具,而政府生态审计是站在生态环境与经济和谐健康发展的战略高度,着力解决突出的生态问题。本文共有七个部分:第一部分为绪论,主要介绍研究背景、研究意义、研究方法和思路以及本文的创新点;第二部分为理论基础,主要有公共受托责任、可持续发展、权利制衡和其他方面的理论;第三部分通过介绍政府生态审计发展比较好的欧洲、美国和澳大利亚,对其进行学习借鉴以及分析对我国政府生态审计发展的启示;第四部分是生态审计和环境审计的比较研究,找出两者的主要联系和基本差异,为后文更好的构建政府生态审计框架提供基础;第五部分是本文的重点内容,是对政府生态审计的框架进行设计,首先介绍设计思路和基本原则,然后从受托责任、生态监督和绿色发展方面展开政府生态审计的动因分析,然后从政府生态审计的目标、依据、主体、客体和内容对政府生态审计进行要素界定,再从总体功能和具体功能两个方面对政府生态审计的动能定位,从政府生态审计的准备阶段、实施阶段、报告阶段和处理阶段进行工作流程梳理,最后从独立审计、联合审计和综合审计实现政府生态审计运行方式;第六部分是实施政府生态审计提出的几点主要建议,主要有加快生态环境保护立法,利用生态环境大数据,强化生态审计结果运用等;第七部分是研究结论,对本文研究内容进行总结和展望。目前学者对政府生态审计的研究还比较少,而且研究内容比较分散,没有形成系统、规范的框架体系。本文根据生态学的基本理念和传统审计的理论与方法提出了符合生态文明建设发展要求的政府生态审计,首次提出并成功构建了一个实操性较强的政府生态审计框架,不仅丰富和拓展政府生态审计的研究内容,也为后续政府生态审计的理论研究和实践发展奠定基础,在生态文明建设过程中发挥举足轻重的作用。
[Abstract]:With the increasingly prominent ecological environmental problems, the increasingly stringent environmental laws and regulations, and the general acceptance of the concept of sustainable development, the society is facing increasing pressure on the ecological environment. The traditional way of pursuing economic growth has been unable to meet the needs of the current situation. Under this background, if the Chinese nation wants to develop in the long term, it should pay more attention to the development of ecological environment, strengthen the protection and construction of ecological environment, and take the sustainable development road of ecology and economy while pursuing economic development. As an important tool of government ecological management, ecological audit is an important means to promote the construction of ecological civilization. The government ecological audit is an important guarantee to solve the outstanding ecological environment problem at present, therefore, it is necessary to study and analyze the government ecological audit. Through normative research, comparative research and other research methods, this paper systematically studies how to construct the ecological audit framework of our government. Ecological audit is an inevitable product in the construction of ecological civilization and an important tool to promote the construction of ecological civilization. However, government ecological audit is the strategic height of harmonious and healthy development of ecological environment and economy, focusing on solving outstanding ecological problems. This paper has seven parts: the first part is the introduction, mainly introduces the research background, the research significance, the research method and the train of thought as well as the innovation point of this article; The second part is the theoretical basis, including public fiduciary responsibility, sustainable development, balance of rights and other aspects of the theory; The third part introduces the development of government ecological audit in Europe, the United States and Australia, to learn from and analyze the development of government ecological audit enlightenment; The fourth part is the comparative study of ecological audit and environmental audit, to find out the main links and basic differences between the two, to provide a better basis for the construction of government ecological audit framework. The fifth part is the key content of this paper, is to design the framework of the government ecological audit, first introduce the design ideas and basic principles, then from the fiduciary responsibility, ecological supervision and green development aspects of government ecological audit motivation analysis. Then define the elements of the government ecological audit from the objectives, basis, subject, object and content of the government ecological audit, and then position the kinetic energy of the government ecological audit from two aspects: the overall function and the specific function. From the preparation stage, the implementation stage, the report stage and the processing stage of the government ecological audit, and finally from the independent audit, the joint audit and the comprehensive audit to realize the operation mode of the government ecological audit; The sixth part is the implementation of the government ecological audit put forward several main suggestions, mainly to speed up the ecological environment protection legislation, the use of ecological environment big data, strengthen the application of ecological audit results; The seventh part is the conclusion of the research. At present, there are few researches on the government ecological audit, and the contents of the research are scattered, and there is no systematic and normative framework system. According to the basic idea of ecology and the theory and method of traditional audit, this paper puts forward the government ecological audit which meets the development requirement of ecological civilization construction, and for the first time puts forward and successfully constructs a practical government ecological audit framework. It not only enriches and expands the research contents of government ecological audit, but also lays a foundation for the theoretical research and practical development of the subsequent government ecological audit, and plays an important role in the construction of ecological civilization.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
本文编号：2327019
[Abstract]:With the increasingly prominent ecological environmental problems, the increasingly stringent environmental laws and regulations, and the general acceptance of the concept of sustainable development, the society is facing increasing pressure on the ecological environment. The traditional way of pursuing economic growth has been unable to meet the needs of the current situation. Under this background, if the Chinese nation wants to develop in the long term, it should pay more attention to the development of ecological environment, strengthen the protection and construction of ecological environment, and take the sustainable development road of ecology and economy while pursuing economic development. As an important tool of government ecological management, ecological audit is an important means to promote the construction of ecological civilization. The government ecological audit is an important guarantee to solve the outstanding ecological environment problem at present, therefore, it is necessary to study and analyze the government ecological audit. Through normative research, comparative research and other research methods, this paper systematically studies how to construct the ecological audit framework of our government. Ecological audit is an inevitable product in the construction of ecological civilization and an important tool to promote the construction of ecological civilization. However, government ecological audit is the strategic height of harmonious and healthy development of ecological environment and economy, focusing on solving outstanding ecological problems. This paper has seven parts: the first part is the introduction, mainly introduces the research background, the research significance, the research method and the train of thought as well as the innovation point of this article; The second part is the theoretical basis, including public fiduciary responsibility, sustainable development, balance of rights and other aspects of the theory; The third part introduces the development of government ecological audit in Europe, the United States and Australia, to learn from and analyze the development of government ecological audit enlightenment; The fourth part is the comparative study of ecological audit and environmental audit, to find out the main links and basic differences between the two, to provide a better basis for the construction of government ecological audit framework. The fifth part is the key content of this paper, is to design the framework of the government ecological audit, first introduce the design ideas and basic principles, then from the fiduciary responsibility, ecological supervision and green development aspects of government ecological audit motivation analysis. Then define the elements of the government ecological audit from the objectives, basis, subject, object and content of the government ecological audit, and then position the kinetic energy of the government ecological audit from two aspects: the overall function and the specific function. From the preparation stage, the implementation stage, the report stage and the processing stage of the government ecological audit, and finally from the independent audit, the joint audit and the comprehensive audit to realize the operation mode of the government ecological audit; The sixth part is the implementation of the government ecological audit put forward several main suggestions, mainly to speed up the ecological environment protection legislation, the use of ecological environment big data, strengthen the application of ecological audit results; The seventh part is the conclusion of the research. At present, there are few researches on the government ecological audit, and the contents of the research are scattered, and there is no systematic and normative framework system. According to the basic idea of ecology and the theory and method of traditional audit, this paper puts forward the government ecological audit which meets the development requirement of ecological civilization construction, and for the first time puts forward and successfully constructs a practical government ecological audit framework. It not only enriches and expands the research contents of government ecological audit, but also lays a foundation for the theoretical research and practical development of the subsequent government ecological audit, and plays an important role in the construction of ecological civilization.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
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