政府环境绩效审计体系的构建汇编.docVIP

政府环境绩效审计体系的构建 摘要 当前，社会加快发展，经济高速增长，环境污染已经成为发展中国家亟待解决的问题。经济活动随着社会的发展增多，环境问题也日益严峻。经济主体的自我运行不能解决环境问题，并且市场运行规律也不能调节环境问题。为了弥补这一问题，政府可利用其强制力对环境进行保护。此外，过于注重发展过程中对环境保护和经济增长导致失衡的经济表现。在传统的管理过程中，政府管理运行过程中出现了效率不高、管理不善和权责分配不清等问题，因此迫切需要建立环境政府绩效评估体系，改变原本错误的只追求经济快速发展的观念。考虑长久的利益和对子孙后代的责任，重视环境保护工作，坚定不移的走科学的可持续发展之路。但是相对于国外，我国政府环境绩效审计起步较晚，对环境绩效审计概念陌生。目前并没有建立起一套适用于我国政府的环境绩效审计体系。也没有建立起一套适用于政府环境绩效审计的相关理论、相关标准规范、评估的指标以及完整的体系建立。因此造成了政府环境审计绩效的衡量没有积极开展，政府环境绩效的效果和优势没有得到充分展示。基于目前这种情况，本文全面研究了我国政府环境绩效审计体系的相关问题。在国内外相关研究的基础上，取长补短，力求构建一套政府环境审计的完整体系。 关键词：环境审计体系 环境绩效审计 政府 体系 Abstract In todays world, one of the development challenges facing the developing countries is environmental pollution problems, with the increase in economic activity and social development, environmental issues are also increasingly serious. Self-running economic agents can not solve environmental problems, and the market operation rules can not regulate environmental issues. To remedy this problem, the government can use its coercive power to protect the environment. In addition, too much emphasis on the development process of the environmental protection and economic growth has led to unbalanced economic performance. In traditional management process, process management is running the government appeared inefficient allocation mismanagement and unclear responsibilities and other issues, there is an urgent need to establish environmental government performance evaluation system, changing the original false conception only pursue rapid economic development . Consider long-term interests and responsibilities towards future generations, pay attention to environmental protection, and unswervingly take the road of sustainable development of science. But relative to other countries, our government environmental performance audit started late, strange concept of environmental performance audit. There is no applicable to our government to establish a set of environmental performance audit system. It does not apply to the Government t