广东省环境审计现状及发展对策研究

发布时间：2019-04-02 04:05

【摘要】：在我国,环境问题日益严重。环境问题不仅危害人类身体健康,而且对我国的经济、社会发展造成一定的影响。因此,保护环境、优化环境不仅仅是环境管理部门的重大责任,也是包括审计部门在内的全社会人员的共同责任。如何切实解决环境问题?答案就是——实施可持续发展战略,加强环境保护与管理,而环境审计则是其中一种综合性的、必不可少的经济监督手段。开展环境审计,有利于资源的节约和有效利用,有利于产业结构的合理调整,有利于社会生产要素的合理配置,有利于经济和人类社会的可持续发展。本文尝试着在深入了解广东省环境审计现状的基础上,探究其原因,进而提出促进其实施的对策建议。第一部分为绪论。从现实存在的环境问题出发,介绍了本文所要研究的问题、研究的目的和意义,进而在文献综述的基础上提出本文的研究思路及方法。第二部分环境审计基础理论介绍。通过文献阅读的方式,充分了解现有的国内外专家学者在环境审计理论上的研究成果,分别从以下五个方面介绍来环境审计基础理论：包括环境审计的定义与本质、主体与职责、对象与内容、技术与方法、准则与标准等等。第三部分为广东省实施环境审计的现状分析。先肯定广东省在实施环境审计的过程中取得的成效,再通过在广东省内的政府审计机关开展问卷调查活动,更加直观地来了解现状,包括当前广东省政府审计机关开展环境审计工作的的基本情况,被调查对象参与环境审计时所使用的技术与方法,以及广东省政府审计机关在设置专门的环境审计部门或机构情况,其规模的大小对开展环境审计业务的影响等等,最后,针对对环境审计的认知不足等六大方面的问题分别进行深入分析。第四部分为完善广东省实施环境审计的对策建议。在借鉴其他地方在环境审计上的先进做法或经验的基础上,再结合广东省的实际情况,就第三部分提出的相关问题提出以下六点对策建议：包括提高大家对环境审计的认知水平、扩大环境审计实施主体、拓宽环境审计范围,创新环境审计方法、提升环境审计队伍的工作水平、建立健全环境审计的法律法规和促进环境会计实施等,旨在进一步推动广东省环境审计的理论研究和实践工作。第五部分为结语。本文仅仅是对环境审计的一个初步的理论探讨,针对广东省实施环境审计提出对策建议,旨在推动理论研究和实践工作,有助于实现“和谐广东,绿色广东”的战略目标。
[Abstract]:In our country, environmental problems are becoming more and more serious. Environmental problems not only endanger human health, but also have a certain impact on China's economic and social development. Therefore, protecting and optimizing the environment is not only the major responsibility of the environmental management department, but also the common responsibility of the whole society, including the audit department. How to effectively solve environmental problems? The answer is to implement sustainable development strategy, strengthen environmental protection and management, and environmental audit is one of the comprehensive and indispensable means of economic supervision. The development of environmental audit is beneficial to the saving and effective utilization of resources, the reasonable adjustment of industrial structure, the rational allocation of social factors of production, and the sustainable development of economy and human society. On the basis of deep understanding of the present situation of environmental audit in Guangdong Province, this paper attempts to explore its causes and then put forward some countermeasures and suggestions to promote its implementation. The first part is the introduction. Starting from the existing environmental problems, this paper introduces the problems to be studied in this paper, the purpose and significance of the research, and then puts forward the research ideas and methods on the basis of literature review. The second part introduces the basic theory of environmental audit. Through the way of literature reading, fully understand the existing domestic and foreign experts and scholars in the environmental audit theory research results, respectively from the following five aspects to introduce the basic theory of environmental audit: including the definition and nature of environmental audit, Subject and responsibility, object and content, technology and method, criterion and standard, etc. The third part is the current situation analysis of the implementation of environmental audit in Guangdong Province. First, we affirm the achievements made in the implementation of environmental audit in Guangdong Province, and then we can get a more intuitive understanding of the present situation by conducting questionnaire survey activities in the government audit institutions in Guangdong Province, Including the basic situation of the current environmental audit work carried out by the auditing institutions of the Guangdong Provincial Government, and the techniques and methods used by the respondents to participate in the environmental audit, As well as the Guangdong Provincial Government auditing institutions in setting up special environmental audit departments or agencies, the size of its size on the conduct of environmental audit business, and so on, and finally, The six aspects of environmental audit, such as lack of cognition, are analyzed in depth. The fourth part is to improve the implementation of environmental audit in Guangdong Province. On the basis of drawing lessons from advanced practices or experiences of other places in environmental auditing, and taking into account the actual situation in Guangdong Province, In the third part, the author puts forward the following six countermeasures and suggestions: improve everyone's cognition of environmental audit, enlarge the main body of environmental audit implementation, widen the scope of environmental audit, and innovate the method of environmental audit. In order to further promote the theoretical research and practice of environmental audit in Guangdong Province, we should improve the working level of environmental audit team, establish and perfect the laws and regulations of environmental audit and promote the implementation of environmental accounting. The fifth part is the conclusion. This paper is only a preliminary theoretical discussion of environmental audit, and puts forward countermeasures and suggestions for the implementation of environmental audit in Guangdong Province, in order to promote the theoretical research and practical work, and to help realize the strategic goal of "harmonious Guangdong, Green Guangdong".
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.4

【相似文献】