节能减排审计研究--政府审计视角-会计学专业论文.docxVIP

PAGE PAGE 1 摘要 节能减排是当今人类社会发展面临的严峻问题，强台风、沙尘暴、高温干 旱、过度开采造成地质结构变化导致的地震频繁发生、北极冰川融化、海平面 上升、动植物物种逐年递减、各种传染病疯狂肆虐，全球都在积极探索节能减 排的途径以改善人类赖以生存的环境，中国在这方面已经作出的积极的努力。 我国政府审计具有社会审计和内部审计力量所不具备的特点，在公共责任审计 中责无旁贷，在节能减排方面决不能置身事外。 本文主要用了横向比较和纵向比较两个角度对政府节能减排审计的目标、 内容、程序和方法等基本理论和基本应用问题进行了研究分析，既参照传统的 财政财务收支审计，又对比国外节能减排审计的经验，讨论如何在审计理念和 审计技术上加以创新，以更好地应对现时节能减排目标的需要。 本文的主要观点有以下几点： 一是通过缩减能源使用量来节约能源已远远不够，应该通过技术创新、结 构调整等提高能源使用效率，从而达到节能减排的目的。 二是节能减排作为一项政府和国家的公共责任，政府审计在其中起着举足 轻重的作用, 我国企业节能减排审计的核心力量是政府审计。政府审计比其它 审计主体更有能力发挥作用。 三是由于节能减排审计对审计人员较高的素质要求，联合审计必然成为重 要的审计手段。 四是节能减排审计除了使用一般的审计方法外，还有该领域特殊的审计方 法。 【关键词】 节能减排 审计报告 政府审计 指标评价体系 Abstract Energy conservation and emission reduction is a severe problem which is close with the deve lopment of human society, sandstorm, high-temperature and drought, geological structure caused by excessive mining , earthquake occurred frequently, arctic sea ice is melted and the sea level rose, plant and animal species decrease year by year, infectious diseases are crazy wreak havoc in the world. Every country is actively exploring the ways to improve energy conservation and emission reduction, to make the human survival environment better, China has made positive efforts. Our government audit has the features in public responsibility audit responsibility which social audit and internal auditing do not have, so it must not be out in energy conservation and emission reduction. This paper mainly use the transverse comparison and longitudinal compare, from the two angle to research the government audit of energy saving and emission reduction. the target, contents, procedures and methods of audit basic theory and basic application problems are analyzed, which refer to traditional audit about financial and financial revenues and expenditures, contrasting the audit experience of energy saving and emission reduction abroad, it discusses how to innovate the idea of audit and auditing technology, in order to cope with current energy conservation and emission reduc