生态环境治理专项资金审计监控机制研究

发布时间：2019-03-27 09:26

【摘要】：生态环境治理作为国家治理的重要组成部分,它是一些机构依据一定的规范与准则,对生态环境问题进行管理,从而改善生态环境及促进社会持续发展的过程。在此过程中,公民、市场与政府是非常重要的力量元素,为了呼吁公民对环境治理的热情,政府每年都会拨付巨额的财政专项资金,用于环境治理和生态保护。刘家义审计长在2016年的全球审计工作会上指出:严肃、客观的揭露并查处重大的违纪违法行为及问题,及时有效的反映出重大的风险和隐患,是生态环境保护和更彻底的发挥审计在国家治理中的重要保障,是今后的审计工作的重中之重。因此,在生态环境治理中国家审计将会发挥重要的作用。那么,建立一套生态环境治理专项资金审计监控机制对生态环境治理是否起作用,本文将对此进行相关的研究。首先,本文从国内外两个方面回顾了关于生态环境治理、专项资金审计和审计监控的文献,发现大多数的国内外学者主要针对生态环境治理和专项资金审计的单个相关因素进行研究,两者结合起来进行整体性分析的很少;其次,本文对国家审计在生态环境治理中的功能进行定位分析,进一步说明国家审计对生态环境治理具有重要的作用;紧接着,本文借助国内外学者的相关研究,把生态环境治理和专项资金审计进行结合起来深入探讨,建立了一套对生态环境治理专项资金有效使用的审计监控机制;最后,本文依据相关的理论来设计问卷进行相关的调查,通过对反馈数据的统计分析,得知调查得出的结果基本上支持前面理论分析的预期。另外,将问卷调查结果与实际情况进行对比分析,印证了目前生态环境并未善治,生态环境治理专项资金并没有有效的运用,国家审计对生态环境治理具有相当重要的作用,生态环境治理专项资金审计监控机制处在不完善的状态下,审计独立性、审计人员的专业胜任能力、审计人员的道德教育、对审计人员监控不力的处罚、审计权限、审计规范性、审计处罚落实及审计标准对生态环境治理专项资金审计监控效果的影响是非常大的,被审计单位的道德教育与建设、审计经费、审计技术方法、审计公告制度及审计沟通机制对生态环境治理专项资金审计监控效果具有比较大的影响;最后,结合相关问卷调查数据,本文总结了五点使生态环境治理专项资金审计监控机制这套体系有效的运用在生态环境治理专项资金的管理使用之中的政策建议,即重视国家审计规范与准则、确保国家审计的独立性、优化审计机关与生态环境治理部门的协调沟通机制、提高审计人员的专业胜任能力和加大审计人员监控不力的处罚。基于理论分析与问卷调查分析,本文在最后对上述研究结论进行了概括总结,同时提出了客观且实际可行的政策建议和未来研究方向。
[Abstract]:As an important part of national governance, ecological environmental governance is a process of improving ecological environment and promoting the sustainable development of society by managing ecological environmental problems according to certain norms and norms. In this process, the citizens, the market and the government are very important elements of power, in order to appeal to citizens for environmental governance, the government will allocate a large amount of special financial funds every year for environmental governance and ecological protection. At the global audit conference in 2016, Auditor General Liu Jiayi pointed out: seriously and objectively expose and investigate and punish major violations of discipline and laws and problems, and reflect in a timely and effective manner major risks and hidden dangers. Is the ecological environment protection and more thorough play audit in the national governance of the important guarantee, is the most important audit work in the future. Therefore, national audit will play an important role in eco-environmental governance. Then, the establishment of a set of eco-environmental governance special funds audit monitoring mechanism to the ecological environment governance or not, this paper will carry on the related research. First of all, this paper reviews the literature on eco-environmental governance, special funds audit and audit monitoring from two aspects at home and abroad. It is found that most scholars at home and abroad mainly study the single related factors of eco-environmental governance and special funds audit, and few of them combine to carry on the holistic analysis. Secondly, this paper analyzes the function of the national audit in the ecological environment governance, and further explains that the national audit has an important role in the ecological environment governance. Then, with the help of the relevant research of domestic and foreign scholars, this paper deeply discusses the combination of ecological environmental governance and special fund audit, and establishes a set of audit monitoring mechanism for the effective use of special funds for eco-environmental governance. Finally, this paper designs the questionnaire according to the relevant theory to carry on the related investigation, through the statistical analysis of the feedback data, we know that the result of the survey basically supports the expectation of the previous theoretical analysis. In addition, by comparing the results of the questionnaire with the actual situation, it is proved that the ecological environment is not well-governed at present, the special funds for eco-environmental governance are not effectively used, and the national audit plays a very important role in the ecological environmental governance. The audit monitoring mechanism of special funds for eco-environmental governance is in an imperfect state, the independence of audit, the professional competence of auditors, the moral education of auditors, the punishment of ineffective supervision of auditors, and the authority of audit. The standard of audit, the implementation of audit punishment and the auditing standards have great influence on the effect of auditing and monitoring of special funds for ecological environmental governance. The moral education and construction of the audited units, audit funds, audit technical methods, and so on, are very important. Audit announcement system and audit communication mechanism have a great influence on the effect of audit supervision of special funds for eco-environmental governance. Finally, combined with the relevant questionnaire survey data, this paper summarizes the five points to make the ecological environmental governance special funds audit monitoring mechanism of the system effective use in the management of ecological environmental governance special funds in the use of policy recommendations. That is, paying attention to the national auditing norms and standards, ensuring the independence of national audit, optimizing the coordination and communication mechanism between audit institutions and eco-environmental governance departments, improving the professional competence of auditors and increasing the punishment of inadequate supervision by auditors. Based on the theoretical analysis and questionnaire analysis, this paper summarizes the above conclusions in the end, and puts forward the objective and practical policy recommendations and future research direction.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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