对我国政府公共投资项目开展环境效益审计的探索
发布时间：2019-04-01 09:15
【摘要】： 在我国,随着改革开放以来我国社会经济高速发展,政府掌握的公共财政资金逐年增加,国家对公共领域的财政投入也逐年增加,但是社会总需求和政府财政支付能力的突出的矛盾依然存在;同时,随着民主意识和参政议政能力的提高,公众对公共财政资金使用绩效监督的需求也日趋强烈,而且我国部分城市的经济发展到一定程度,公众的生活富足达到了温饱线甚至小康水平后,人们在满足了物质需求之余开始追求各种层面的精神需要,百姓茶余饭后对所居住城市的环保问题的关注程度近年来一直是电视的热点新闻。为适应这样一种趋势,也为了提高我国财政资金的使用效益,我国国家审计署于2003年颁发了《审计署2003至2007年审计工作发展规划》。规划指出,我国开展的效益审计应以财政性资金为主要对象,目的是促进财政资金管理水平和使用效益的提高。从此我国政府审计部门开始从传统的财务收支审计向效益审计转型,而且对环境项目的效益审计也同步实施,审计领域不断深入。笔者认为,由于政府公共投资项目使用的是公共资金,无论从理论上还是实践上都要求国家审计参与进来,并使之成为审计监督的重点。环境审计是一个国家审计发展到一定阶段的产物,也是一个国家经济建设的催生物,和其他国家情况相同,在环境保护和生态建设领域,在开展审计过程中,尤其在开展环境效益审计方面,亟待针对现实问题研究解决各种问题,比如审计范围、审计对象、审计内容和审计依据、审计手段等,从而顺应急需,与时俱进。希望通过本篇文章对目前我国的环境效益审计起到一定的借鉴和指导意义。 从国外的情况看,正是由于全球生态环境的恶化催生了环境审计,环境审计从20世纪60年代发展至今不过40几年时间,环境审计的理论和方法已经从最初的盲区到今天日趋完善和丰富,不过在许多理解方面,学者们的意见还没有完全统一,比如环境审计的定义,环境审计的方法和审计主体等,尤其是在环境审计中如何开展环境效益审计,都还没有形成共识。一般认为,环境审计是环境管理的重要一环,环境审计包括财务审计、合规性审计和效益审计三个方面。本文准备从环境审计和效益审计的关系,进一步深入到环境效益审计的层面,初步探讨环境效益审计的定义、内容、依据、范围、对象等基本问题,最后结合我国的污水治理环境项目分析我国政府环境效益审计面临的问题和相应的对策。
[Abstract]:In China, with the rapid development of social economy since the reform and opening up, the public financial funds held by the government have been increasing year by year, and the financial investment of the state to the public domain has also increased year by year. However, the outstanding contradiction between the total social demand and the government's ability to pay for the finance still exists. At the same time, with the improvement of democratic consciousness and the ability to participate in politics and government, the public's demand for performance supervision of public financial funds is becoming stronger and stronger, and the economic development of some cities in China has reached a certain extent. After the prosperity of the public reached the level of rejuvenation and even well-to-do, people began to pursue various levels of spiritual needs in addition to meeting the material needs. In recent years, people's attention to the environmental protection of their city has been the hot news of TV in recent years. In order to adapt to such a trend and to improve the efficiency of the use of financial funds in China, the National Audit Office of China issued the Audit Development Plan for the period from 2003 to 2007, which was issued by the National Audit Office of China in 2003. The plan points out that the benefit audit carried out in our country should focus on the financial funds in order to promote the improvement of the management level of the financial funds and the efficiency of the use of the financial funds. From then on, the government audit department of our country began to transform from the traditional financial revenue and expenditure audit to the benefit audit, and the benefit audit of the environmental project was also carried out synchronously, and the audit field continued to deepen. The author believes that because the government public investment projects use public funds, both in theory and in practice, the state audit is required to participate, and make it become the focus of audit supervision. Environmental audit is the product of the development of a national audit to a certain stage, and is also a catalyst for the economic construction of a country. As in other countries, in the field of environmental protection and ecological construction, during the audit process, Especially in the aspect of environmental benefit audit, it is urgent to study and solve all kinds of problems, such as audit scope, audit object, audit content and audit basis, audit means and so on, in order to adapt to the urgent need and keep pace with the times. It is hoped that this article can be used for reference and guidance to our country's environmental benefit audit. Judging from the situation abroad, it is precisely because of the deterioration of the global ecological environment that environmental audit has come into being. It has only been more than 40 years since the development of environmental audit in the 1960s. The theory and method of environmental audit has been perfected and enriched from the original blind area to today, but in many aspects of understanding, the opinions of scholars have not been completely unified, such as the definition of environmental audit, the method of environmental audit and the subject of audit, and so on. In particular, there is no consensus on how to carry out environmental benefit audit in environmental audit. Generally speaking, environmental audit is an important part of environmental management. Environmental audit includes financial audit, compliance audit and benefit audit. This paper intends to probe into the definition, content, basis, scope, object and other basic problems of environmental benefit audit from the relationship between environmental audit and benefit audit, and go further into the level of environmental benefit audit, and discuss the definition, content, basis, scope and object of environmental benefit audit. Finally, according to the environmental project of sewage treatment in our country, this paper analyzes the problems faced by the government environmental benefit audit and the corresponding countermeasures.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6
本文编号：2451442
[Abstract]:In China, with the rapid development of social economy since the reform and opening up, the public financial funds held by the government have been increasing year by year, and the financial investment of the state to the public domain has also increased year by year. However, the outstanding contradiction between the total social demand and the government's ability to pay for the finance still exists. At the same time, with the improvement of democratic consciousness and the ability to participate in politics and government, the public's demand for performance supervision of public financial funds is becoming stronger and stronger, and the economic development of some cities in China has reached a certain extent. After the prosperity of the public reached the level of rejuvenation and even well-to-do, people began to pursue various levels of spiritual needs in addition to meeting the material needs. In recent years, people's attention to the environmental protection of their city has been the hot news of TV in recent years. In order to adapt to such a trend and to improve the efficiency of the use of financial funds in China, the National Audit Office of China issued the Audit Development Plan for the period from 2003 to 2007, which was issued by the National Audit Office of China in 2003. The plan points out that the benefit audit carried out in our country should focus on the financial funds in order to promote the improvement of the management level of the financial funds and the efficiency of the use of the financial funds. From then on, the government audit department of our country began to transform from the traditional financial revenue and expenditure audit to the benefit audit, and the benefit audit of the environmental project was also carried out synchronously, and the audit field continued to deepen. The author believes that because the government public investment projects use public funds, both in theory and in practice, the state audit is required to participate, and make it become the focus of audit supervision. Environmental audit is the product of the development of a national audit to a certain stage, and is also a catalyst for the economic construction of a country. As in other countries, in the field of environmental protection and ecological construction, during the audit process, Especially in the aspect of environmental benefit audit, it is urgent to study and solve all kinds of problems, such as audit scope, audit object, audit content and audit basis, audit means and so on, in order to adapt to the urgent need and keep pace with the times. It is hoped that this article can be used for reference and guidance to our country's environmental benefit audit. Judging from the situation abroad, it is precisely because of the deterioration of the global ecological environment that environmental audit has come into being. It has only been more than 40 years since the development of environmental audit in the 1960s. The theory and method of environmental audit has been perfected and enriched from the original blind area to today, but in many aspects of understanding, the opinions of scholars have not been completely unified, such as the definition of environmental audit, the method of environmental audit and the subject of audit, and so on. In particular, there is no consensus on how to carry out environmental benefit audit in environmental audit. Generally speaking, environmental audit is an important part of environmental management. Environmental audit includes financial audit, compliance audit and benefit audit. This paper intends to probe into the definition, content, basis, scope, object and other basic problems of environmental benefit audit from the relationship between environmental audit and benefit audit, and go further into the level of environmental benefit audit, and discuss the definition, content, basis, scope and object of environmental benefit audit. Finally, according to the environmental project of sewage treatment in our country, this paper analyzes the problems faced by the government environmental benefit audit and the corresponding countermeasures.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6
【引证文献】
相关博士学位论文 前1条
1 祝遵宏;国家审计职能新论[D];西南财经大学;2010年
相关硕士学位论文 前3条
1 梁希颖;公共投资下的节能减排项目绩效审计研究[D];浙江工商大学;2011年
2 邵春晖;政府投资绩效审计研究[D];山东经济学院;2011年
3 康璞;中美政府投资绩效审计比较[D];北京交通大学;2012年
，本文编号：2451442
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