摘要
生态文明建设是关乎中华民族永续发展的根本大计,是新时代中央和地方各级政府承担的一项极为重要的政治任务、经济工作和社会事业。在生态文明建设压力叠加、负重前行的关键时期,大力推进生态文明建设离不开强有力的环境审计监督与评价。环境审计与生态文明建设之间存在必然的内在联系,服务生态文明建设是环境审计发展的应然趋势和实然选择,是检查和评价生态文明建设公共权力运行、公共政策执行和公共资源配置的必然需求。为了更好地服务生态文明建设工作,在理论上应该重构环境审计理论与方法体系,系统回答“为何审”“谁来审”“谁被审”“审什么”“据何审”“怎么审”和“为谁审”等基本审计理论与方法问题;在实践中应该加快服务生态文明建设的环境审计立法工作、健全生态文明建设的相关信息披露制度、提高服务生态文明建设的环境审计专业能力和制定服务生态文明建设的环境审计标准体系。
Ecological civilization construction is a fundamental plan relating to the sustainable development of the Chinese nation. It is an extremely important political, economic and social task undertaken by the central and local governments in a new era. In the critical moment when the ecological civilization construction task is arduous, vigorously promoting the construction of ecological civilization is inseparable from effective environmental audit supervision and evaluation. There is an inevitable internal relationship between environmental auditing and ecological civilization construction. Serving ecological civilization construction is the trend and inevitable choice of the development of environmental audit. Carrying out environmental audit is an inevitable requirement in the examination and evaluation of the exercise of power, the implementation of public policies and the allocation of public resources in the construction of ecological civilization. In order to better serve the construction of ecological civilization, the theory and methodology environmental audit should be reconstructed in theory, and systematically interpret the basic auditing theories and methodology such as "why audit","who audits","who is audited",“what is audited","according to what",“how to audit" and "audit for whom". In practice, we should speed up the environmental audit legislation, improve relevant information disclosure, improve environmental audit professional capacity, and formulate an environmental audit standard system to better serve ecological civilization construction.
作者
王爱国
张志
Wang Aiguo;Zhang Zhi
出处
《审计研究》
CSSCI
北大核心
2019年第2期43-47,共5页
Auditing Research
基金
国家社会科学基金重点项目“我国生态文明建设中的环境审计问题研究”(项目批准号:15AGL015)
国家社会科学基金一般项目“碳交易市场、碳会计核算及碳社会责任问题研究”(项目批准号:11BGL025)
山东省社科规划基金重大项目“绿色治理研究”(项目批准号:16AWTJ07)
山东省社会科学规划项目“领导干部自然资源资产离任审计研究”(项目批准号:18CKJJ20)的阶段性成果
关键词
服务生态文明建设
环境审计
理论探讨
serving ecological civilization constructio
environmental audit
theoretical research
